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City of San Mateo Municipal Code.

3.52.140 APPLICATIONS OF PROVISIONS RELATING TO EXCLUSIONS AND EXEMPTIONS.

The provisions of this chapter relating to exclusions and exemptions shall become operative as follows:

(a) Sections 3.52.060 and 3.52.100 shall be operative January 1, 1984.

(b) Sections 3.52.065 and 3.52.105 shall be operative on the operative date of any act of the Legislature of the State of California which amends or repeals and reenacts Section 7202 of the Revenue and Taxation Code to provide an exemption from city sales and use taxes for operators of waterborne vessels in the same, or substantially the same, language as that existing in subdivision (i)(7) and (i)(8) of Section 7202 of the Revenue and Taxation Code as those subdivisions read on October 1, 1983.