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<br /> CGM:rb 12/01/83 <br />"Section 32.10. Subject to the provisions of Section <br />32.11: <br />"(a) The amount subject to tax shall not include any <br /> sales or use tax imposed by the State of California <br /> upon a retailer or consumer: <br />" (b) The storage, use or other consumption of tangible <br /> personal property, the gross receipts from the sale of <br /> which have been subject to tax under a sales and use <br /> tax ordinance enacted in accordance with Part 1.5 of <br /> Division 2 of the Revenue and Taxation Code by any <br /> city and county, county, or city in this State shall <br /> be exempt from the tax due under this article. <br />" (c) There are exempted from the computation of the <br /> amount of the sales tax the gross receipts from the <br /> sale of tangible personal property to operators of <br /> aircraft to be used or consumed principally outside <br /> this City and directly and exclusively in the use of <br /> such aircraft as common carriers of persons or <br /> property under the authority of the laws of this <br /> State, the United States, or any foreign government; <br />" (d) 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 <br /> personal property purchased by operators of aircraft <br /> and used or consumed by such operators directly and <br /> exclusively in the use of such aircraft as common <br /> carriers of persons or property for hire or <br /> compensation under a certificate of public necessity <br /> issued pursuant to the laws of this State, the United <br /> States, or any foreign government is exempted from the <br /> use tax. <br />SECTION 3. Section 32.9 of the Code of the City of Redwood <br />City is hereby amended to read as follows: <br />"Section 32.9. Subject to the provisions of Section <br />32.11, there shall be excluded from the gross receipts or <br />sales price by which the taxes imposed hereunder are <br />measured: <br />" (a) The amount of any sales or use tax imposed by the <br /> State of California upon a retailer or consumer; <br /> 2 <br /> "--.....-.. ..--.-.- <br />