§ 7-305. EXEMPTIONS.

(a)

No tax shall be due hereunder if a sales tax imposed by any other city of the State of California has been paid on the same transaction.

(b)

The city sales tax shall not apply to sales of meals, food and drinks sold or served on common carriers operating into, through or out of the city from or to points outside the city.

(c)

The city sales tax shall not apply to sales of tangible personal property sold to purchasers for use in a county subject to a state administered local use tax, provided the retailer holds in his possession one of the following documents:

(i)

A copy of an invoice signed by the purchaser stating that such property is for use in a county subject to a state administered local use tax, or

(ii)

A copy of a freight bill or bill of lading showing shipment of such property by a common carrier or delivery service into a county subject to a state administered local use tax.

(1)

The amount of such exemption shall be included in line No. 6 of the city sales and use tax return and shall also be shown in the schedule on the reverse side of said return.

(Orig. Ord. 3834; Am. Ord. 5278, 1958; Rep. and Added Ord. 5176, 1957).