§ 6.8-1.

CITY, PUBLIC ENTITY AND CONSTITUTIONAL EXEMPTIONS

a.

Nothing in Articles 6, 7, 9, 10, 10B, 11, 12, 12-A, or 12-A-1 shall be construed as imposing a tax upon:

1.

The City;

2.

The State of California, or any county, municipal corporation, district or other political subdivision of the State, except where any constitutional or statutory immunity from taxation is waived or is not applicable;

3.

The United States of America, or any of its agencies or subdivisions, except where any constitutional or statutory immunity from taxation is waived or is not applicable; or

4.

Any person exempted from the particular tax by the Constitution or statutes of the United States or the Constitution or statutes of the State of California.

b.

The foregoing exemption from taxation does not relieve an exempt party from its duty to collect, report, and remit third-party taxes.

History

(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 206-13 , File No. 130784, App. 10/11/2013, Eff. 11/10/2013)

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