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EJC:ar <br />11/29/83 <br /> <br />ORDINANCE NO. NS-1709 <br /> <br /> AN ORDINANCE OF THE CITY OF SANTA ANA <br /> AMENDING SECTIONS 35-61, 35-62 AND 35-63 <br /> OF THE SANTA ANA MUNICIPAL CODE RELATING <br /> TO SALES AND USE TAX EXCLUSIONS AND <br />~. EXEMPTIONS TO BE ADMINISTERED BY THE <br /> STATE BOARD OF EQUALIZATION <br /> <br /> THE CITY COUNCIL OF THE CITY OF SANTA ANA DOES <br />ORDAIN AS FOLLOWS: <br /> <br /> SECTION 1: That Section 35-61 of the Santa Ana <br />Municipal Code, is hereby amended to read as follows: <br /> <br />Sec. 35-61. Exclusions and Exemptions. <br /> <br /> (a) The amount subject to tax shall not include <br />any sales or use tax imposed by the State of California upon <br />a retailer or consumer. <br /> <br /> (b) The storage, use, or other consumption of <br />tangible personal property, the Gross receipts from the sale <br />of which have been subject to tax under a sales and use tax <br />ordinance enacted in accordance with Part 1.5 of Division 2 <br />of the Revenue and Taxation Code by any city and county, <br />county, or city, in this state shall be exempt from the tax <br />due under this ordinance. <br /> <br /> (c) There are exempted from the computation of <br />the amount of the sales tax the Gross receipts from the sale <br />of tangible personal property to operators of aircraft to be <br />used or consumed principally outside the city in which the <br />sale is made and directly and exclusively in the use of such <br />aircraft as common carriers of persons or property under the <br />authority of the laws of this state, the United States, or <br />any foreign Government. <br /> <br /> (d) In addition to the exemptions provided in <br />Sections 6366 and 6366.1 of the Revenue and Taxation Code, <br />the storage, use, or other consumption of tangible personal <br />property purchased by operators of aircraft and used or <br />consumed by such operators directly and excusively in the <br />use of such aircraft as common carriers of persons or <br /> <br /> <br />