The tax hereby levied, except as otherwise provided is levied in the same manner and to the same extent and under the same conditions as use taxes are levied pursuant to Part 1 of Division 2 of the California Revenue and Taxation Code, known as the “Sales and Use Tax Law,” as amended and in force and effect on October 1, 1968. (Amended by Ord. No. 137,130, Operative 10/1/68.)