In adopting the provisions of part 1 of division 2 of the State Revenue and Taxation Code:
A. Wherever the State is named or referred to as the taxing agency, the name of this City will substituted. However, the substitution is not made when:
1. The word "State" is used as part of the title of the State Controller, State Treasurer, State Treasury, or the Constitution of the State of California;
2. The result of that substitution would require action to be taken by or against this City or any agency, officer, or employee thereof rather than by or against the California Department of Tax and Fee Administration, in performing that functions incident to the administration or operation of this article.
3. In those sections, including, without limitation, sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to:
a. Provide an exemption from this tax with respect to certain sales, storage, use, or other consumption of tangible personal property that would otherwise be exempt from this tax while such sales, storage, use, or other consumption remain subject to tax by the State under the provisions of part 1 of division 2 of the State Revenue and Taxation Code; or
b. Impose this tax with respect to certain sales, storage, use, or other consumption of tangible personal property that would not be subject to tax by the State under the said provision of that code.
4. In sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, or 6828 of the state Revenue and Taxation Code.
B. The word "City" is substituted for the word "state" in the phrase "retailer engaged in business in this state" in Section 6203 and in the definition of that phrase in section 6203 of the state Revenue and Taxation Code.
1. "A retailer engaged in business in the City" shall also include any retailer that, in the preceding calendar year or the current calendar year, has total combined sales of tangible personal property in the State or for delivery in the State by the retailer and all persons related to the retailer that exceeds five hundred thousand dollars ($500,000.00). For purposes of this subsection, a person is related to another person if both persons are related to each other pursuant to section 267(b) of title 26 of the United States Code and the regulations thereunder. (Ord. 20-O-2821RP, eff. 1-22-2021)