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Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of California Revenue and Taxation Code, Division 2, Part 1.5 (commencing with Cal. Rev. & Tax. Code § 7200), all of the provisions of Part 1 of Division 2 of said code (commencing with Cal. Rev. & Tax. Code § 6001), as amended and in force applicable to sales taxes, are hereby adopted and made a part of this section as though fully set forth herein. (Ord. 250, eff. 12/6/61; Ord. 233, eff. 12/3/58; Prior code § 14102(b)(1))