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07/23/2018 <br />2. The result of that substitution would require action to be taken by or <br />against this City or any agency, officer, or employee thereof rather than by <br />or against the California Department of Tax and Fee Administration, in <br />performing the functions incident to the administration or operation of this <br />Ordinance. <br />3. In those sections, including, but not necessarily limited to sections <br />referring to the exterior boundaries of the State of California, where the <br />result of the substitution would be to: <br />a. Provide an exemption from this tax with respect to certain <br />sales, storage, use or other consumption of tangible personal <br />property which would not otherwise be exempt from this tax while <br />such sales, storage, use or other consumption remain subject to tax <br />by the State under the provisions of Part 1 of Division 2 of the <br />Revenue and Taxation Code, or; <br />b. Impose this tax with respect to certain sales, storage, use or <br />other consumption of tangible personal property which would not be <br />subject to tax by the state under the said provision of that code. <br />4. In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, <br />6737, 6797 or 6828 of the Revenue and Taxation Code. <br />B. The word "City" shall be substituted for the word "State" in the phrase "retailer <br />engaged in business in this State" in Section 6203 and in the definition of that <br />phrase in Section 6203. <br />Sec. 32.910. - 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 />Sec. 32.911. - 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 <br />any city, city and county, or county pursuant to the Bradley -Burns Uniform Local <br />Sales and Use Tax Law or the amount of any state -administered transactions or <br />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 <br />ATTY/RESO.0075/CC RESO ELECTION —SALES TAX <br />REV: 07-19-18 VR <br />Page 9 of 13 <br />RESO. NO. 15693 <br />MUFF NO. 307 <br />