§ 3.20.110. Exclusion and exemptions

There shall be excluded from the measure of tax:

A.

The amount of any sales or sue 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 sales tax under a sales and use tax code enacted in accordance with part 1.5 of division 2 of the California 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.

D.

The storage or use of tangible personal property in the transportation or transmission or persons, property or communication, 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.

(Ord. No. 215)