(a) (1) For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the County 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 County on and after the operative date of this chapter to and including June 30, 1972, and at the rate of one and one-quarter (1 1/4%) percent thereafter.
(2) For the purposes of this chapter, 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 or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization.
(b) (1) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code of the State, all of the provisions of Part 1 of Division 2 of said Code, as amended and in force and effect on October 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 Part 1 of Division 2 of the Revenue and Taxation Code, the State is named or referred to as the taxing agency, the County shall be substituted therefor. Nothing in this subsection 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 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 County be substituted for that of the State in any section when the results 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 Board of Equalization, in performing the functions incident to the administration or operation of this chapter; 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 gross receipts which would not otherwise be exempt from such tax while those gross receipts remain subject to tax by the State under the provisions of Part 1 of Division 2 of said Revenue and Taxation Code; nor to impose such tax with respect to certain gross receipts which would not be subject to tax by the State under the said provisions of said Code; and, in addition, the name of the County shall not be substituted for that of the State in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, and 6828 of said Revenue and Taxation Code as adopted.
(3) If a seller’s permit has been issued to a retailer under Section 6067 of said Revenue and Taxation Code, 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:
(i) The amount of any sales or use tax imposed by the State upon a retailer or consumer; and
(ii) Eighty (80%) percent of the gross receipts from the sale of property to operators of common carriers and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside the County.
(4.5) (Operative January 1, 1984) There shall be excluded from the gross receipts by which the tax is measured:
(i) The amount of any sales or use tax imposed by the State upon a retailer or consumer; and
(ii) Eighty (80%) 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 such aircraft as common carriers of persons or property under the authority of the laws of the State, the United States, or any foreign government.
(4.5) (Operative on the operative date of any act of the Legislature of the State which amends or repeals and reenacts Sections 7202 and 7203 of the Revenue and Taxation Code of the State to provide an exemption for operators of waterborne vessels in the same or substantially the same language as that existing in said sections as they read on October 1, 1983) There shall be excluded from the gross receipts by which the tax is measured:
(i) The amount of any sales or use tax imposed by the State upon a retailer or consumer;
(ii) Eighty (80%) percent of the gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes; and
(iii) Eighty (80%) 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 such aircraft as common carriers of persons or property under the authority of the laws of the State, the United States, or any foreign government. (§ 4, Ord. 334, as amended by §§ 2, 3, and 4, Ord. 417, § 2, 3, and 4, Ord. 667, eff. May 15, 1972, tax operative July 1, 1972, § 1, Ord. 691, eff. January 1, 1974, and §§ 1 and 4, Ord. 969, eff. December 6, 1983)