3-1-106: PROVISIONS OF STATE REVENUE AND TAXATION CODE APPLICABLE:
In enacting this article, the city adopts the provisions contained in part 1 of division 2 of the state Revenue and Taxation Code, commencing with section 6001 thereof, insofar as they relate to sales and use taxes, except that the name of the city as the taxing agency shall be substituted for that of the state; with the exception that the name of the city shall not be substituted for the word "state" in the phrase "retailer engaged in business in this state" in section 6203, nor in the definition of that phrase in section 6203; and an additional seller's permit shall not be required if one is issued to the seller under section 6067 of the state Revenue and Taxation Code. All amendments to the foregoing state code provisions, shall upon enactment by the state, automatically become a part of this article. (1962 Code § 8-2)