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common carriers of persons or property for hire or compensation under a certificate of public <br />convenience and necessity issued pursuant to the laws of this State, the United States, or any <br />foreign government. This exemption is in addition to the exemptions provided in Sections 6366 <br />and 6366.1 of the Revenue and Taxation Code of the State of California. <br />(3)If the purchaser is obligated to purchase the property for a fixed price <br />pursuant to a contract entered into prior to the operative date of this ordinance. <br />(4)If the possession of, or the exercise of any right or power over, the <br />tangible personal property arises under a lease which is a continuing purchase of such property <br />for any period of time for which the lessee is obligated to lease the property for an amount fixed <br />by a lease prior to the operative date of this ordinance. <br />(5)For the purposes of subparagraphs (3) and (4) of this section, storage, use, <br />or other consumption, or possession of, or exercise of any right or power over, tangible personal <br />property shall bedeemed not to be obligated pursuant to a contract or lease for any period of <br />time for which any party to the contract or lease has the unconditional right to terminate the <br />contract or lease upon notice, whether or not such right is exercised. <br />(6)Except as provided in subparagraph (7), a retailer engaged in business in <br />the City shall not be required to collect use tax from the purchaser of tangible personal property, <br />unless the retailer ships or delivers the property into the City or participates within the City in <br />making the sale of the property, including, but not limited to, soliciting or receiving the order, <br />either directly or indirectly, at a place of business of the retailer in the City or through any <br />representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authority of <br />the retailer. <br />(7)"A retailer engaged in business in the City" shall also include any retailer <br />of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with <br />Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section <br />21411 of the Public Utilities Code, or undocumented vessels registered under Division 3.5 <br />(commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect <br />use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address <br />in the City. <br />(d)Any person subject to use tax under this ordinance may credit against that tax any <br />transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer <br />liable for a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code <br />with respect to the sale to the person of the property the storage, use or other consumption of <br />which is subject to the use tax. <br />Section 2-19-155.Amendments. <br />All amendments subsequent to the effective date of this ordinance to Part 1 of Division 2 of the <br />Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with <br />Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to <br />Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically <br />become a part of this ordinance, provided however, that no such amendment shall operate so as <br />to affect the rate of tax imposed by this ordinance. <br />Section 2-19-160.Enjoining Collection Forbidden. <br />No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action <br />or proceeding in any court against the State or the City, or against any officer of the State or the