Any person subject to a sales or use tax or required to collect a use tax under this article shall be entitled to credit against the payment of taxes due under this article the amount of sales and use tax due any city in this county, provided that the city sales and use tax is levied under an ordinance including provisions substantially conforming to the provisions of Cal. Revenue and Taxation Code Subdivisions (1) to (8), inclusive, of Subdivision (h) of § 7202, and other applicable provisions of Cal. Revenue and Taxation Code Part 1.5, Division 2.
(1966 Code, § 15-5) (Ord. 193, § 6; Ord. 224, § 7; Ord. 465, §§ 3, 6)