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(ii) The storage,. use or other consumption of tangible personal property, the gross receipts from the sale of which has been subject to sales 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. (iii) In addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code, the stor- age, use, or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of per- sons or property for hire or compensation under a cer- tificate of public convenience and necessity issued pursuant to the laws of this state, the United States, or any foreign government. SECTION 3. AMENDTIENT OF CODE. Paragraph 5 of Subsection (b) of Section 3-6.04 of Chapter 6 entitled "Sales and Use Tax" of Title 3 of the Los Altos Hills Municipal Code hereby is amended to read as follows: SECTION 3-6.04. SALES TAX. (5) There shall be excluded from the gross receipts by which the tax is measured: (i) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer. (ii) The gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes. (iii) 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 air- craft as common carriers of person or property under the authority of the laws of this state, the United States, or any foreign government. 2-