§ 86-72. Exclusions and exemptions.

(a)

The amount subject to tax pursuant to this article shall not include any sales or use tax imposed by the state upon a retailer or consumer.

(b)

The storage, use, or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to tax under a sales and use tax ordinance enacted in accordance with Revenue and Taxation Code §§ 7200-7226 by any city and county, county, or city in this state shall be exempt from the tax due under this article.

(c)

There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this state, the United States, or any foreign government.

(d)

In addition to the exemptions provided in Revenue and Taxation Code §§ 6366 and 6366.1, the storage, use, or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States, or any foreign government is exempted from the use tax.

(Ord. No. 97-06, § 12, 1-2-1997)