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Last modified
4/19/2016 2:48:46 PM
Creation date
3/22/2016 8:40:43 AM
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Ordinances
Number
285
Date (Introduced)
12/21/1983
Date (Adopted)
1/18/1984
Description
Amending Chapter 6 Entitled "Sales and Use Tax" of Title 3 of the Los Altos Hills Municipal Code
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�► J <br />SECTION 4. AMENDMENT OF CODE. Paragraph 4 0£ Subsection (b) of <br />Section 3-6.05 of Chapter 6 entitled "Sales and Use Tax" of Title <br />3 of the Los Altos Hills Municipal Code hereby is amended to read <br />as follows: <br />SECTION 3-6.05. EXEMPTIONS. <br />(4) There shall be exempt from the tax due under this section: <br />(i) The amount of any sales or use tax imposed by the <br />State of California upon a retailer or consumer. <br />(ii) The storage, use or other consumption of tangible <br />personal property, the gross receipts from the sale <br />of which has been subject to sales tax under a sales <br />and use tax ordinance enacted in accordance with Part <br />1.5 of Division 2 of the Revenue and Taxation Code by <br />any city and county, county, or city in this state. <br />(iii) The storage, use or other consumption of tangible per- <br />sonal property purchased by operators of waterborne <br />vessels and used or consumed by such operators direct- <br />ly and exclusive in the carriage of persons or pro- <br />perty in such vessels for commercial purposes. <br />(iv) In addition to the exemptions provided in Sections <br />6366 and 6366.1 of the Revenue and Taxation Code, the <br />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 exclusively in <br />the use of such aircraft as common carriers of persons <br />or property for hire or compensation under a certifi- <br />cate of public convenience and necessity issued pur- <br />suant to the laws of this state, the United States, or <br />any foreign government. <br />SECTION 5. OPERATIVE DATE; SECTIONS 1 AND 2. Sections 1 and 2 of this <br />Ordinance shall be operative .January 01, 1984. <br />SECTION 6. OPERATIVE DATE; SECTIONS 3 AND 4. Sections 3 and 4 of this <br />Ordinance shall be operative on the operative date of any act of the <br />3- <br />
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