5.12.080 State assessment greater than local assessment.
This section is included in your selections.
There shall be excluded from the gross receipts by which the tax is measured:
A. The amount of any sales or use tax imposed by the state of California upon a retailer or consumer.
B. Eighty percent of the gross receipts from the sale of property to operators of common carriers and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside of this county. (Ord. 393, eff. 5/17/72; Ord. 250, eff. 12/6/61; Ord. 233, eff. 12/3/58; Prior code § 14102(b)(4))