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require action to be taken by or against the City, or any agency <br />thereof rather than by or against the State Board of Equaliza-, <br />tion, in performing the functions incident to the administration <br />or operation of this ordinance; the substitution shall not be <br />made in those sections, including, but not necessarily limited <br />to, sections referring to the exterior boundaries of the State <br />of California, where the result of the substitution would be <br />to provide an exemption from this tax with respect to certain <br />sales, storage, use or other consumption of tangible personal <br />property which would not otherwise be exempt from this tax <br />while such sales, storage, use or other consumption remain sub--- <br />ject to tax by the State under the provisions of Part 1 of <br />Division 2 of the Revenue and Taxation Code, or to impose this <br />tax with respect to certain sales, storage, use or other con-~ <br />sumption of tangible personal property which would not be <br />subject to tax by the State under the said provisions of that <br />Code; the substitution shall not be made in Section 6701, 6702 <br />(except in the last sentence thereof), 6711, 6715~ 6737, 6797 <br />or 6828 of the Revenue and Taxation Code~ and the substitution <br />shall not be made for the word "State" in the phrase "retailer <br />engaged.in business in this State" in Section 6203 or in the <br />definition of that phrase in Section 6203. <br /> <br />1-6.24 Permit Not Required. If a seller's permit has been <br />issued to a retailer under Section 6067 of the Revenue and <br />Taxation Code, an additional seller's permit shall not be <br />required by this ordinance. <br /> <br />1-6.25 Exclusions and Exemptions. There shall be excluded <br />from the measure of tax: <br /> <br /> a. The amount of any sales or use tax imposed by the State <br /> of California upon a retailer or consumer. <br /> <br /> b. The storage, use or other consumption of tangible per- <br /> sonal property, the gross receipts from the sale of <br /> which has been subject to sales tax under a sales and <br /> and use tax ordinance enacted in accordance with Part <br /> 1.5 of Division 2 of the Revenue and Taxation Code by <br /> any city and county, county~ or city in this State. <br /> <br /> c. The gross receipts from sales to, and the storage, use <br /> or other consumption of property purchased by, operators <br /> of common carriers and waterborne vessels to be used or <br /> consumed in the operation of such common carriers or <br /> waterborne vessels principally outside this city. <br /> <br /> d. The storage or use of tangible personal property in the <br /> transportation or transmission of persons~ property or <br /> communications, or in the generation~ transmission or <br /> distribution of electricity or in the manufacture~ <br /> transmission or distribution of gas in intrastate, <br /> interstate or foreign commerce by public utilities <br /> which are regulated by the Public Utilities Commission <br /> of the State of California. <br /> <br />1-6.26 Exclusion and Exemptions. <br /> <br /> a. The amount subject to tax shall not include any sales <br /> or use tax imposed by the State of California upon a <br /> retailer or consumer. <br /> <br /> -3- <br /> <br /> <br />