(A) (1) For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in the county at a rate of 1% of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the county on and after April 1, 1956, to and including June 30, 1972, and at the rate of 1-1/4% thereafter.
(2) For the purposes of this article, 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 the sales shall include delivery charges, when the 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 Cal. Revenue and Taxation Code Part 1.5, Division 2, all of the provisions of Cal. Revenue and Taxation Code Part 1, Division 2, as amended, and in force and effect on April 1, 1956, applicable to sales 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. Revenue and Taxation Code Part 1, Division 2 is named or referred to as the taxing agency, the county shall be substituted therefor. Nothing in this division shall require the substitution of the name of the county for the word “state” when that word is used as part of the title of the state’s Controller, state’s Treasurer, the state’s Board of Control, the state’s Board of Equalization or the name of the state’s Treasury, or of the Constitution of the state; nor shall the name of the county 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 county or any agency thereof, rather than by or against the state’s Board of Equalization, in performing the functions incident to the administration or operation of this article; 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 Cal. Revenue and Taxation Code Part 1, Division 2; 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 Cal. Revenue and Taxation Code Part 1, Division 2; and in addition the name of the county shall not be substituted for that of the state in Cal. Revenue and Taxation Code §§ 6701, 6702, except in the last sentence thereof, 6711, 6715, 6737, 6797 and 6828, as adopted in this section.
(3) If a seller’s permit has been issued to a retailer under Cal. Revenue and Taxation Code § 6067, 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; and
(b) Eighty percent of the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of the aircraft as common carriers of persons or property under the authority of the laws of this state, the United States or any foreign government.
(1966 Code, § 15-3) (Ord. 193, § 4; Ord. 224, §§ 2 to 4; Ord. 321, §§ 2 to 4; Ord. 338, § 1; Ord. 465, §§ 1, 4)