Any person subject to a sales or use tax or required to collect a use tax under this chapter shall be entitled to credit against the payment of taxes due under this chapter the amount of sales and use tax due any city in this county; provided, that the city sales and use tax is levied under an ordinance including provisions substantially conforming to the provisions of subdivisions (1) to (10), inclusive, of subsection (i) of Cal. Rev. & Tax. Code § 7202, and other applicable provisions of Part 1.5 of Division 2 of that code. (Ord. 414, eff. 11/1/73; Prior code § 14110)