(A) An excise tax is hereby imposed on the storage, use or other consumption in the city of tangible personal property purchased from any retailer on or after the operative date of this subchapter, for storage, use or other consumption in the city at the rate of 0.9% of the sales prices of the property. The sales price shall include delivery charges when those charges are subject to state sales or use tax regardless of the place to which delivery is made.
(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 Cal. Rev. & Tax. Code div. 2, part 1, as amended and in force and effect on the operative date of this subchapter, applicable to use taxes are hereby adopted and made a part of this section as though fully set forth herein.
(2) Wherever, 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 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) There shall be exempt from the tax due under this section:
(a) The amount of any sales or use tax imposed by the state upon a retailer or consumer.
(b) 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 Cal. Rev. & Tax. Code div. 2, part 1.5 by any city and county, county or city in this state.
(c) In addition to the exemptions provided in Cal. Rev. & Tax. 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 those operators directly and exclusively in the use of the aircraft as common carriers or 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.
('61 Code, § 20.6) (Ord. 883, passed - - ; Am. Ord. 263, passed - - ; Am. Ord. 351, passed - - ; Am. Ord. 660, passed - - ; Am. Ord. 1036, passed - - )