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<br /> C~M:rb 12/01/83 <br /> " (b) The storage, use or other consumption of tangible <br /> personal property, the gross receipts from the sale of <br /> which has been subject to sales tax under a sales and <br /> use tax ordinance enacted in accordance with Part 1.5 <br /> of Division 2 of the Revenue and Taxation Code by any <br /> city and county, county, or city in this State; <br /> " (c) The gross receipts from sales to, and the storage, <br /> use or other consumption of property purchased by, <br /> operators of common carriers and waterborne vessels to <br /> be used or consumed in the operation of such common <br /> carriers or waterborne vessels principally outside <br /> this City; <br /> " (d) The storage or use of tangible personal property <br /> in the transportation or transmission of persons, <br /> property or communications, or in the generation, <br /> transmission or distribution of electricity or in the <br /> manufacture, transmission or distribution of gas in <br /> intrastate, interstate or foreign commerce by public <br /> utilities which are regulated by the Public Utilities <br /> Commission of the State of California. <br /> SECTION 4. Section 32.10 of the Code of the City of Redwood <br /> City is hereby amended to read as follows: <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 /> waterborne vessels to be used or consumed principally <br /> outside the City in which the sale is made and <br /> directly and exclusively in the carriage of persons <br /> or property in such vessels for commercial purposes; <br /> " (d) The storage, use, or other consumption of tangible <br /> personal property purchased by operators of waterborne <br /> vessels and used or consumed by such operators <br /> directly and exclusively in the carriage of persons or <br /> property of such vessels for commercial purposes is <br /> 3 <br /> "W' ~_... -..-.-.- <br />