San Luis Obispo County |
County Code |
Title 3. REVENUE AND FINANCE |
Chapter 3.04. SALES AND USE TAX |
USE TAX |
§ 3.04.147. Application of provisions relating to exclusions and exemptions.
(a)
Sections 3.04.025, 3.04.105 and 3.04.145 shall take effect on January 1, 1984.
(b)
Sections 3.04.026, 3.04.106 and 3.04.146 shall be operative on the operative date of any act of the Legislature of the State of California which amends or repeals and reenacts Sections 7202 and 7203 of the Revenue and Taxation Code to provide an exemption for waterborne vessels in the same or substantially the same language as that existing in those sections as they read on October 1, 1983.
(Ord. 2160 §§ 6, 10, 1983)