NS-1709 - Laserfiche WebLink

Home Browse Search

EJC:ar 11/29/83 ORDINANCE NO. NS-1709 AN ORDINANCE OF THE CITY OF SANTA ANA AMENDING SECTIONS 35-61, 35-62 AND 35-63 OF THE SANTA ANA MUNICIPAL CODE RELATING TO SALES AND USE TAX EXCLUSIONS AND ~. EXEMPTIONS TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION THE CITY COUNCIL OF THE CITY OF SANTA ANA DOES ORDAIN AS FOLLOWS: SECTION 1: That Section 35-61 of the Santa Ana Municipal Code, is hereby amended to read as follows: Sec. 35-61. Exclusions and Exemptions. (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. (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 Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city, in this state shall be exempt from the tax due under this ordinance. (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 Sections 6366 and 6366.1 of the Revenue and Taxation Code, the storage, use, or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by such operators directly and excusively in the use of such aircraft as common carriers of persons or