A.1. For the privilege of selling tangible personal property at retail, a tax is imposed upon all retailers in the city at the rate of seventy-one hundredths of one percent of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the city on and after the operative date of this chapter; provided that the rate shall be eighty hundredths of one percent on and after July 1, 1961, and to and including March 31, 1963, and eighty-five hundredths of one percent on and after April 1, 1963, and to and including March 31, 1965, and ninety hundredths of one percent on and after April 1, 1965, and to and including March 31, 1967, and ninety-five hundredths of one percent on and after April 1, 1967, and to and including March 31, 1969, and one percent on and after April 1, 1969.
2. For the purpose of this chapter, 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 his or her agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such 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 Part 1.5 of Division 2 of the Revenue and Taxation Code of the state, all of the provisions of Part 1 of Division 2 of such code, as amended and in force and effect on April 1, 1956, applicable to sales taxes are adopted and made a part of this section as though fully set forth herein.
2. Wherever, and to the extent that, in Part 1 of Division 2 of the Revenue and Taxation Code of the state, the state is named or referred to as the taxing agency, the city shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of the city for the word "state" when that word is used as part of the title of the state Controller, the state Treasurer, the state Board of Control, the state Board of Equalization, the name of the state Treasury or of the Constitution of the state; nor shall the name of the city be substituted for that of the state in any section 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 chapter; and neither shall the substitution be deemed to have been 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 gross receipts which would not otherwise be exempt from this tax while those gross receipts remain subject to tax by the state under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code of the state; nor to impose this tax with respect to certain gross receipts which would not be subject to tax by the state under the provisions of that code; and in addition, the name of the city shall not be substituted for that of the state in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828 of the Revenue and Taxation Code of the state, as adopted, and the name of the city shall not be substituted for the word "state" in the phrase "retailer engaged in business in this state" in Section 6203 nor in the definition of that phrase in Section 6203.
3. If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, 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 use of such aircraft as common carriers of persons or property under the authority of the laws of this state, the United States, or any foreign government.
5. There shall be excluded from the gross receipts by which the tax is measured:
a. The gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes. (Prior code § 41.03.015)