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Section 2-19-145.Permit Not Required. <br />If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation <br />Code, an additional transactor's permit shall not be required by this ordinance. <br />Section 2-19-150.Exemptions and Exclusions. <br />(a)There shall be excluded from the measure of the transactions tax and the use tax <br />the amount of any sales tax or use tax imposed by the State of California or by any city, city and <br />county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law or the <br />amount of any state-administered transactions or use tax. <br />(b)There are exempted from the computation of the amount of transactions tax the <br />gross receipts from: <br />(1)Sales of tangible personal property, other than fuel or petroleum products, <br />to operators of aircraft to be used or consumed principally outside the county in which the sale is <br />made and directly and exclusively in the use of such aircraft as common carriers of persons or <br />property under the authority of the laws of this State, the United States, or any foreign <br />government. <br />(2)Sales of property to be used outside the City which is shipped to a point <br />outside the City, pursuant to the contract of sale, by delivery to such point by the retailer or his <br />agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the <br />purposes of this paragraph, delivery to a point outside the City shall be satisfied: <br />(A)With respect to vehicles (other than commercial vehicles) <br />subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of <br />the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities <br />Code, and undocumented vessels registered under Division 3.5 (commencing with Section 9840) <br />of the Vehicle Code by registration to an out-of-City address and by a declaration under penalty <br />of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of <br />residence; and <br />(B)With respect to commercial vehicles, by registration to a <br />place of business out-of-City and declaration under penalty of perjury, signed by the buyer, that <br />the vehicle will be operated from that address. <br />(3)The sale of tangible personal property if the seller is obligated to furnish <br />the property for a fixed price pursuant to a contract entered into prior to the operative date of this <br />ordinance. <br />(4)A lease of tangible personal property which is a continuing sale of such <br />property, for any period of time for which the lessor is obligated to lease the property for an <br />amount fixed by the lease prior to the operative date of this ordinance. <br />(5)For the purposes of subparagraphs (3) and (4) of this section, the sale or <br />lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or <br />lease for any period of time for which any party to the contract or lease has the unconditional <br />right to terminate the contract or lease uponnotice, whether or not such right is exercised. <br />(c)There are exempted from the use tax imposed by this ordinance, the storage, use <br />or other consumption in this City of tangible personal property: <br />(1)The gross receipts from the sale of which have been subject toa <br />transactions tax under any state-administered transactions and use tax ordinance. <br />(2)Other than fuel or petroleum products purchased by operators of aircraft <br />and used or consumed by such operators directly and exclusively in the use of such aircraft as