(A) (1) For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon every retailer in the city at the rate of 1% or less of the gross receipts of the retailer from the sale of all tangible personal property sold by that person at retail in the city and a use tax of 1% or less of purchases prices on the storage, use or other consumption of tangible personal property purchased from a retailer for storage, use or consumption in the city.
(2) For the purposes of this subchapter, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or the retailer's agent to an out-of-state destination or to common carrier for delivery to an out-of-state destination. The gross receipts from these sales shall include delivery charges, when those charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the state or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the Board of Equalization.
(B) (1) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Cal. Rev. & Tax. Code div. 2, part 1.5, all of the provisions of Cal. Rev. & Tax. Code div. 2, part 1, as amended and in force, and effect on the operative date of this subchapter, applicable to sales taxes are hereby adopted and made a part of this section as though fully set forth herein.
(2) Where, and to the extent that, in Cal. Rev. & Tax. Code §§ 1001 et seq., insofar as they relate to sales and use taxes, the state is named or referred to as the taxing agency, the name of the city as the taxing agency shall be substituted for that of the state (but the name of the city shall not be substituted for the word “state” in the phrase, “retailer engaged in business in the state” in Cal. Rev. & Tax. Code § 6203 nor in the definition of that phrase in Cal. Rev. & Tax. Code §62) and an additional seller's permit shall not be required if one has been or is issued to the seller under Cal. Rev. & Tax. Code § 56067.
(3) If a seller's permit has been issued to a retailer under Cal. Rev. & Tax. Code § 6067, an additional seller's permit shall not be required by reason of this section.
(4) There shall be excluded from the gross receipts by which the tax is measured:
(a) The amount of any sales or use tax imposed by the state upon a retailer or consumer.
(b) The gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the user of that aircraft as common carriers of persons or property under the authority of the laws of this state, the United States or any foreign government.
('61 Code, § 20.5) (Ord. 363, passed - - ; Am. Ord. 351, passed - - ; Am. Ord. 599, passed - - ; Am. Ord. 660, passed - - ; Am. Ord. 883, passed - - ; Am. Ord. 1036, passed - - )