Ord73 1583 - Laserfiche WebLink

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of Division 2 of the Revenue and Taxation Code, or to impose said taxes with respect to certain sales, stor- age, use or other consumption of tangible personal property which would not be subject to tax by the State under the said provisions of that Code~ the substitu- tion shall not be made in Sections 6701, 6702 (except ~n the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code~ and the sub- stitution shall not be made for the word 'State' in the phrase 'retailer engaged in business in this State' in Section 6203 or in the definition of that phrase in Section 6203 of the Revenue and Taxation code. "Section 32.8. If a seller's permit has been issued to a retailer under section 6067 of the Revenue and Taxation code, an additional seller's permit shall not be required by this article. "section 32.9. Subject to the provisions of section 32.ll, there shall be excluded from the gross receipts or sales price by which the taxes imposed hereunder are measured: "(a) The amount of any sales or use tax imposed by the State of california upon a retailer or consumer~ "(b) 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; "(c) The gross receipts from sales to, and the storage, use or other consumption of pro- perty purchased by, operators of common carriers and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside this city; -5-