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ORDINANCE NO. 1603 <br />AN URGENCY ORDINANCE TO AMEND ORDINANCE NO. 1131 <br />IMPOSING A SALES AND USE TAX TO BE ADMINISTERED <br />BY THE STATE BOARD OF EQUALIZATION <br />THE TOWN COUNCIL OF THE TOWN OF LOS GATOS DOES ORDAIN AS FOLLOWS: <br />SECTION 1. <br />Section 28 -7.12 of the Code of the Town of Los Gatos is amended to read: <br />Section 28 -7.12. EXCLUSIONS AND EXEMPTIONS <br />(a) The amount subject to tax shall not include any sales or use <br />tax imposed by the State of California upon a retailer or <br />customer. <br />(b) The storage, use, or other consumption of tangible personal <br />property, the gross receipts from the sale of which have been <br />subject to tax under a sales and use tax ordinance enacted in <br />accordance with Part 1.5 of Division 2 of the Revenue and Tax- <br />ation Code by any city and county, county, or city, in this <br />state shall be exempt from the tax due under this ordinance. <br />(c) There are exempted from the computation of the amount of the <br />sales tax the gross receipts from the sale of tangible per- <br />sonal property to operators of aircraft to be used or consumed <br />principally outside the city in which the sale is made and <br />directly and exclusively in the use of such aircraft as com- <br />mon carriers of persons or property under the authority of <br />the laws of this state, the United States, or any foreign <br />government. <br />(d) In addition to the exemptions provided in Sections 6366 and <br />6366.1 of the Revenue and Taxation Code, the storage, use, or <br />