In adopting the provisions of Cal. Rev. & Tax Code, Part 1 of Division 2:
(A) Wherever the state is named or referred to as the taxing agency, the name of the city shall be substituted therefor. However, the substitution shall not be made when:
(1) The word
STATE is used as a part of the title of the State Controller, State Treasurer, State Board of Control, State Board of Equalization, State Treasury, or the Constitution of the State;
(2) The result of that substitution would require action to be taken by or against the city or any agency, officer, or employee thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this chapter.
(3) In those sections, including but not necessarily limited to sections referring to the exterior boundaries of the state, where the result of the substitution would be to:
(a) 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 remains subject to tax by the state under the provisions of Cal. Rev. & Tax. Code, Part 1 of Division 2; or
(b) 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 provision of that code.
(4) In Cal. Rev. & Tax Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828.
(B) The word
CITY shall be substituted for the word STATE in the phrase "retailer engaged in business in this state" in § 6203 and in the definition of that phrase in § 6203.
(Ord. 682 C.S., passed 3-4-98)