In adopting the provisions of Cal. Revenue and Taxation Code Part 1 of Division 2, wherever the state is named or referred to as the taxing agency, the name of the city shall be substituted therefore. The substitution, however, shall not be made when the word “State” is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Treasury or the Constitution of the State of California; the substitution shall not be made when the result of that substitution would require action to be taken by or against the city, or any agency thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this ordinance; the substitution shall not be made 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 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 the sales, storage, use or other consumption remain subject to tax by the state under the provisions of Cal. Revenue and Taxation Code Part 1 of Division 2, or to 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 provisions of that code, the substitution shall not be made in Cal. Revenue and Taxation Code §§ 6701, 6702 (expect in the last sentence thereof), 6711, 6715, 6737 or 6826; and the substitution shall not be made for the word “State” in the phrase “retailer engaged in business in this state” in Cal. Revenue and Taxation Code § 6203 or in the definition of that phrase in Cal. Revenue and Taxation Code § 6203.
(Ord. 2008-04, passed 11-18-2008)