a. The transfer of any mobile home installed on a foundation system pursuant to Section 18551 of the Health and Safety Code and subject to local property taxation shall be subject to the tax imposed pursuant to subsection 3-3.2
b. The purchaser of a new mobile home which is sold and installed for occupancy as a residence in accordance with section 18613 of the Health and Safety Code, shall be subject to the tax imposed pursuant to subsection 3-3.2. Mobile homes held in the mobile home dealer’s inventory shall be exempt from the provisions of this section.
(Ord. #6, §3; Ord. #12, §7)