Any person subject to a sales or use tax or required to collect a use tax pursuant to the provisions of this chapter shall be entitled to credit against the payment of such taxes due the amount of sales and use tax due any city in the County provided the city sales and use tax is levied pursuant to an ordinance including provisions substantially conforming to the provisions of subsections (1) through (8) of subsection (h)of Section 7202 of the Revenue and Taxation Code of the State and other applicable provisions of Part 1.5 of Division 2 of said Code. (§ 6, Ord. 334, as amended by § 7, Ord. 417, and § 3, Ord. 969, eff. December 6, 1983, operative January 1, 1984)