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File Number: 14-278 <br />engaged in business in this State" in Section 6203 and in the definition of that phrase in <br />Section 6203. <br />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 <br />Taxation 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 <br />tax the amount of any sales tax or use tax imposed by the State of California or by any city, <br />city and county, or county pursuant to the Bradley -Burns Uniform Local Sales and Use Tax <br />Law or the 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 <br />products, to operators of aircraft to be used or consumed principally outside the county in <br />which the sale is made and directly and exclusively in the use of such aircraft as common <br />carriers of persons or property under the authority of the laws of this State, the United States, <br />or any foreign 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 <br />the 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 <br />9840) of the Vehicle Code by registration to an out -of -City address and by a declaration under <br />penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal <br />place of residence; and <br />(B) With respect to commercial vehicles, by registration to a place of <br />business out -of -City and declaration under penalty of perjury, signed by the buyer, that the <br />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 <br />this 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 <br />or lease for any period of time for which any party to the contract or lease has the <br />unconditional right to terminate the contract or lease upon notice, whether or not such right is <br />exercised. <br />(c) There are exempted from the use tax imposed by this ordinance, the storage, <br />use or other consumption in this City of tangible personal property: <br />(1) The gross receipts from the sale of which have been subject to a <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 and <br />City of San Leandro Page 5 Printed on 11125/2014 <br />