(A) (1) For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the city at the rate 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 subchapter.
(2) For the purposes of this subchapter, 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 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 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. Rev. and Tax. Code Part 1. 5 of Division 2, all of the provisions of Cal. Rev. and Tax. Code Part 1 of Division 2, as amended and in force and effect on July 1, 1957, 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. Rev. and Tax. Code Part 1 of Division 2, the state is named or referred to as the taxing agency, the city shall be substituted therefor. Nothing in this division 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 or 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 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 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. Rev. and Tax. Code Part 1 of Division 2; nor to impose this tax with respect to certain gross receipts which would not be subject to tax by the state under such provisions of that code; and, in addition, the name of the city shall not be substituted for that of the state in Cal. Rev. and Tax. Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828, as adopted.
(3) If a seller's permit has been issued to a retailer under Cal. Rev. and Tax. 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.
(b) Receipts from sales to operators of common carriers and water-borne vessels of property to be used or consumed in the operation of such common carriers or waterborne vessels principally outside of the city.
(5) 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 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.
(c) 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.
('64 Code, § 21-6) (Ord. 16, passed - - ; Am. Ord. 188, passed 11-9-61; Ord. 443, passed 10-11-73; Ord. 640, passed 12-8-83)