a. Imposed.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 1% 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 Article.

b. Consummation of retail sales.For the purposes of this Article, 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.

c. State laws.Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Part 1.5, Division 2, of the Revenue and Taxation code of the state, all of the provisions of Part 1, Division 2, of such code, as amended and in force and effect on April 1, 1956, applicable to sales taxes are hereby adopted and made a part of this Section as though fully set forth herein.

d. City named as taxing agency.Wherever, and to the extent that, in Part 1, Division 2 of such State Revenue and Taxation Code, the state is named or referred to as the taxing agency, the City shall be substituted therefor. Nothing in this subsection 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 Article; 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 Part 1, Division 2 of such Revenue and Taxation Code; nor to impose this tax with respect to certain gross receipts which would not be subject to tax by the state under the provisions of that code; and, in addition, the name of the City 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 such Revenue and Taxation Code, as adopted.

e. Seller’s permit.If a seller’s permit has been issued to a retailer under Section 6068 of such Revenue and Taxation Code, an additional seller’s permit shall not be required by reason of this Section.

f. Exclusion from gross receipts.There shall be excluded from the gross receipts by which the tax is measured the following: