(A) An excise tax is hereby imposed on the storage, use or other consumption in the city of tangible personal property purchased from any retailer on or after the operative date of this subchapter for storage, use or other consumption in the city at the rate of 1% of the sales price of the property. The sales price shall include delivery charges when such 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. Rev. & Tax. Code Division 2, Part 1.5, all of the provisions of Division 2, Part 1 of said code, 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 in this section.
(2) Wherever, and to the extent that, in Cal. Rev. & Tax. Code Division 2, Part 1, the state is named or referred to as the taxing agency, the city shall be substituted therefor. Nothing in this subdivision 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 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 subchapter; 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 such tax with respect to certain storage, use, or other consumption of tangible personal property which would not otherwise be exempt from such tax while such storage, use, or other consumption remains subject to tax by the state under the provisions of Cal. Rev. and Tax. Code Division 2, Part 1, or to impose such 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 said provisions of the state code; and, in addition, the name of the city shall not be substituted for that of the state in Cal. Rev. & Tax. Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828 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 Cal. Rev. and Tax. Code § 6203 nor in the definition of such phrase in § 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. Rev. and Tax. Code Division 2, Part 1.5 by any city and county, county, or city in the state;
(c) The storage or use of tangible personal property in transportation or transmission of persons, property, or communications, or in the generation, transmission, or distribution of electricity, or in the manufacture, transmission, or distribution of gas in intrastate, interstate, or foreign commerce by public utilities which are regulated by the Public Utilities Commission of the state; and
(d) The use or consumption of property purchased by operators of common carrier and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside the city.
(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 the provisions of Cal. Rev. & Tax. Code Division 2, Part 1.5 by any city and county, county, or city in the state; and
(c) In addition to the exemptions provided in Cal. Rev. & Tax. 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 such 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 the state, the United States, or any foreign government.
('65 Code, § 3-6.205) (Ord. 717, passed - - ; Am. Ord. 859, passed - - ; Am. Ord. 154-C.S., passed - - ; Am. Ord. 254-C.S., passed - - )