§ 3.20.090. Limitations on adoption of state law

In adopting the provisions of part I of division 2 of the California Revenue and Taxation Code, wherever the state is named or referred to as the taxing agency, the name of this city shall be substituted therefor. The substitution, however, shall not be made when the word "state" 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 state treasury, or the constitution of the state; the substitution shall not be made 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 function incident to the administration or operation of this chapter; the substitution shall not be made in those sections, including but not necessarily limited to, sections referring to the exterior boundaries of the state, where the result of the substation would be to provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the state under the provisions of part I of division 2 of the California Revenue and Taxation Code, or to impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the said provisions of that Code; the substitution shall not be made in sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, 6828 of the California Revenue and Taxation Code; and the substitution shall not be made for the word "state" in section 6203 or in the definition of that phrase in section 6203.

(Ord. No. 215)