(A) An excise tax is imposed on the storage, use or other consumption in the city of tangible personal property purchased from any retailer for storage, use or consumption in the city at the rate of 1% of the sales price.
(B) Except as provided in this section, and except insofar as they are inconsistent with the provisions of Revenue and Taxation Code Division 2, Part 1.6, all of the provisions of Division 2, Part 1 of the Code, as amended and in force and effect on July 1, 1957, applicable to use taxes are adopted and made a part of this section as though fully set forth in this section.
(C) Wherever, and to the extent that, Revenue and Taxation Code Division 2, Part 1 is named or referred to as the taxing agency, the city shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of the city for the word "State" when that word is used as part of the title of the State Controller, the State Treasurer, the State Board of Equalization or the name of the State Treasury or of the Constitution of the state; nor shall the name of the city be substituted for that of the state in any section when the result of that substitution would require action to be taken by or against the city or any agency thereof, rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this chapter; and neither shall the substitution be deemed to have been made in those sections, including, but not necessarily limited to, sections referring to the exterior boundaries of the state, where the result of the substitution would be to provide an exemption from this tax with respect to certain storage, use or other consumption remains subject to tax by the state under the provisions of Revenue and Taxation Code Division 2, Part 1 or to impose this tax with respect to certain storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the provisions of that code; and, in addition, the name of the city shall not be substituted for that of the state in Revenue and Taxation Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828 as adopted; and the name of the city shall not be substituted for the word "State" in the phrase "retailer engaged in business in this State" in § 6203, nor in the definition of that phrase in § 6203.
(D) There shall be exempt from the tax due under this section:
(1) The amount of any sales tax imposed by the state upon a retailer or consumer;
(2) The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which has been subject to sales tax under a sales and use tax ordinance enacted in accordance with Revenue and Taxation Code Division 2, Part 1.6 by any city and county, county or city in this state;
(3) In addition to the exemptions provided in Revenue and Taxation Code §§ 6366 and 6366.1, the storage, use and other consumption of tangible personal property purchased by operators of aircraft and used or consumed be such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States or any foreign government.
(E) There shall be exempt from the tax due under this section:
(1) The amount of any sales or use tax imposed by the state upon a retailer or consumer;
(2) The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which has been subject to sales tax under a sales and use tax ordinance enacted in accordance with Revenue and Taxation Code Division 2, Part 1.5 by any city and county, county or city in this state;
(3) The storage, use or other consumption of tangible personal property purchased by operators of waterborne vessels and used or consumed by such operators directly and exclusively in the carriage of persons or property in such vessels for commercial purposes;
(4) In addition to the exemptions provided in Revenue and Taxation Code §§ 6366 and 6366.1, the storage, use or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States or any foreign government.
(`78 Code, § 3.28.040.) (Ord. 1712, § 2, 1981.)