§ 3.08.120  ADOPTION OF STATE LAW PROVISIONS; LIMITATIONS.
   A.   Adoption of state law provisions.  Except as otherwise provided in this Subchapter and except insofar as they are inconsistent with the provisions of Cal. Rev. & Tax. Code Div. 2, Part 1.5 (commencing with §§ 7200 et seq.), all of the provisions of Cal. Rev. & Tax. Code Div. 2, Part 1 (commencing with §§ 6001 et seq.) are hereby adopted and made a part of this Subchapter as though fully set forth herein. All subsequent amendments of the Revenue and Taxation Code which relate to the sales and use tax and which are not inconsistent with Cal. Rev. & Tax. Code Div. 2, Part 1.5 (commencing with §§ 7200 et seq.) shall automatically become a part of this Subchapter.
('65 Code, § 33-5)
   B.   Limitations.  In adopting the provisions of Cal. Rev. & Tax. Code Div. 2, Part 1 (commencing with §§ 6001 et seq.), wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. The substitution, however, shall not be made when the word “State” is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, the State Treasury, or the Constitution of the State of California; the substitution shall not be made 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 Subchapter; the substitution shall not be made in those sections, including, but not necessarily limited to, sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not 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 Cal. Rev. & Tax. Code Div. 2, Part 1 (commencing with §§ 6001 et seq.), or to impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the State under the said provisions of that Code; the substitution shall not be made in Cal. Rev. & Tax. Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828; and the substitution shall not be made for the word “State” in the phrase “retailer engaged in business in this State” in Cal. Rev. & Tax. Code § 6203 or in the definition of that phrase in Cal. Rev. & Tax. Code § 6203.
('65 Code, § 33-6)
(Ord. No. CS-790 § 2 (part))