Except as otherwise provided in this article and except insofar as they are inconsistent with the provisions of part 1.6 of division 2 of the State Revenue and Taxation Code, 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. (Ord. 20-O-2821RP, eff. 1-22-2021)