(A) An excise tax is hereby imposed on the storage, use or other consumption in the county of tangible personal property purchased from any retailer on or after April 1, 1956, for storage, use or other consumption in the county at the rate of 1% of the sales price of the property to and including June 30, 1972, and at the rate of 1-1/4% thereafter. The sales price shall include delivery charges when the charges are subject to state sales or use tax, regardless of the place to which delivery is made.
(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 use 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 1.5, Division 2, is named or referred to as the taxing agency, the name of this county shall be substituted therefor. Nothing in this division shall be deemed to 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, the 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 results of the substitution would be to provide an exemption from this tax with respect to certain storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such storage, use or other consumption remains subject to tax by the state under the provisions of Cal. Revenue and Taxation Code Part 1, Division 2, or to impose this tax with respect to certain storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the provisions of the Revenue and Taxation Code; 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, and the name of the county shall not be substituted for the word “state” in the phrase “retailer engaged in business in this state” in Cal. Revenue and Taxation Code § 6203 nor in the definition of that phrase in Cal. Revenue and Taxation Code § 6203.
(3) There shall be exempt from the tax due under this section:
(a) The amount of any sales or use tax imposed by the state upon a retailer or consumer;
(b) The storage, use, or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to sales tax under a sales and use tax ordinance enacted in accordance with Cal. Revenue and Taxation Code Part 1.5, Division 2, by any city and county, county or city in this state, shall be exempt from the tax due under this section; and
(c) In addition to the exemptions provided in Cal. Revenue and Taxation Code §§ 6366 and 6366.1, the storage, use or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by the operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States or any foreign government is exempt from 80% of the tax.
(4) There shall be exempt from the tax due under this section:
(a) The amount of any sales or use tax imposed by the state upon a retailer or consumer;
(b) The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to sales tax under a sales and use tax ordinance enacted in accordance with Cal. Revenue and Taxation Code Part 1.5, Division 2, by any city and county, county or city in this state, shall be exempt from the tax due under this section; and
(c) In addition to the exemptions provided in Cal. Revenue and Taxation Code §§ 6366 and 6366.1, the storage, use or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by the operators directly and exclusively in the use of the aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States or any foreign government is exempt from 80% of the tax.
(1966 Code, § 15-4) (Ord. 193, § 5; Ord. 224, §§ 5, 6; Ord. 321, §§ 5, 6; Ord. 338, § 2; Ord. 465, §§ 2, 5)