ORD 0261 - Laserfiche WebLink

Equalization, or the name of the State Treasury, or of the Constitution of the State of California; nor shall. the name of the City be substituted for that of the State in any section when the result of that substitution would require action to be taken By or against the City or any agency thereof rather than by or s~'~~' ~ incident to the sdmil.:istrati6'n or_ operation ~ enid n neither shall the substitution be deemed to tiara been made in thos~ sections, including but not necessarily limited t~, sections referring to the exterior boundaries of the State o~"Califorr_is, where the resuit c,f the substitution would be to prey'ida an exemption from this tax with respect to certain stora~e, use or other constunption of tangible personal property which wo~Ll~ not other'~ise be exempt from this tax while such storage, use or other consun~ption remains subject to tax by the State uiudez' the pro- visi~-ns of Part ,i of Division 2 of the said P. evenue ~d Taxation Co~e, or t.o impose this tax with respect to certain storage;e, use or othe.~ consmnption of tangible personal i~roperty which ;would not be subject to tax by the State under the said provisions bf that Code; and in addition, the name of the City shall not be., substi- tuted for that of the State in ~-3ections 6701, 6702 (except ~et~Z last sentence thereof, 671i, 6715, 6737, 6797, ~,nd 6828/of i P. eV~ue and Taxation Code as adopte. d. (3) There shall be exempt fi'om the tax Sue/under this section: (i) The amount of any sales or use tax imposed by the State of California upon a retailer ori consumer. (ii) The storage, use or other consumption of .;I~ .-' tangible pe~-sonal property, the gross receipts from the .'~ sale of or the cost of which has been subject to sales i - or use tax under a sales or use tax ordinance enacted . 'i in ~,.cco'~:dance with if'art 1.5 of Division 2 of the said Revenue and TaxatioL Code by any other city and county, county other than the cotu~ty in which this city is located, or city in this State. (iii) The storage or use of tangible personal property in the transpor. tation or transmission of person , property or comn~unications, or in the generation, trans- mission or distribution oi' electricity or in the manu- factua-,e, transmission or cistributjo]~. of gas in intra- state, interstate o~'. foreign commerce by public utilities which are regulated by the Public Utilities Con~!~ission of the State of California. (iv) The use or constu~ption of property purchased by operators of cosmi~on carrier and; waterborne vessels to be used or consturned in the operation of such common car- riers or waterborne vessels 'principally outside the City Section 6. ~.,C_E_~)H.~_~YTS. All amendments of the said Revenue and Taxation Code enacted subsequent to the effective date of this ordinance which relate to the sales and use tax and. which are not inconsistent with Part 1.5 of Division 2 of the said RoveDue and Taxation Code shall automatically become a part of this ordinance. Section 7, :.UI,~Y0II\Vi!q'O COLLECTION FOF~BIDD~, No injunction or writ of mandate ~r other ie~al or e~iuitable ~rocess sF~u.].l issue in any suit, action or f!r'oceeding in any court against the State