ORD 0718 - Laserfiche WebLink

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