An excise tax is hereby imposed on the storage, use or other consumption in the County of tangible personal property purchased from any retailer on or after July 1, 1956, for storage, use or other consumption in the County at the rate of one percent of the sale price of the property to and including June 30, 1972, and at the rate of one and one-fourth percent thereafter. The sale 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.
(prior code § 7.10.300; Ord. 487, 1956; Ord. 1692, 1972)
(A) 
The amount of any sales or use tax imposed by the State of California upon a retailer or consumer shall be exempt from the tax due under this chapter.
(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 Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city in this State, shall be exempt from the tax due under this chapter.
(C) 
In addition to the exemptions provided in Revenue and Taxation Code Sections 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 this State, the United States, or any foreign government shall be exempt from 80 percent of the tax due under this chapter.
(prior code § 7.10.330; Ord. 487, 1956; Ord. 730, 1961; Ord. 1692, 1972; Ord. 1940, 1973; Ord. 3488 §§ 2, 5, 1983; Ord. 3620 § 26, 1985; Ord. 5304 § 2, 2019)
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, all of the provisions of Part 1 of Division 2 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 hereof as though fully set forth herein.
(prior code § 7.10.310; Ord. 487, 1956; Ord. 5304 § 2, 2019)
Wherever, and to the extent that in Part 3 of Division 2 of the Revenue and Taxation Code the State of California is named or referred to as the taxing agency, the name of this County shall be substituted therefor. Nothing in this section shall be deemed to require the substitution of the name of this County for the word "State" when that word is used as part of the title of the State Controller, the State Treasury, or of the Constitution of the State of California; nor shall the name of the County 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 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 the tax with respect to certain storage, use or other consumption of tangible personal property imposed in SCCC § 4.20.150 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 Part 1 of Division 2 of the Revenue and Taxation Code, 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 that 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 the Revenue and Taxation Code as adopted, and the name of the County shall not be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203, nor in the definition of that phrase in Section 6203.
(prior code § 7.10.320; Ord. 487, 1956; Ord. 730, 1961)