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 Fresno
 Code of Ordinances
 Chapter 7. CITY FINANCES, REVENUE, AND TAXATION
 Article 4. USE TAX

  § 7-404. ADOPTION OF STATE USE TAX LAW BY REFERENCE; EXCEPTIONS.  

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  • (a) All of the provisions of the "Sales and Use Tax Law" as amended, and in force and effect on September 9, 1953, except the provisions thereof pertaining solely to the "Sales Tax" and Sections 6008, 6201 to 6204 inclusive, 6207, 6226 and 6241 to 6246 inclusive, 6403, 6453, 7052, 7056, 7057, 7101, 7102, 7151, 7152 and 7153 are hereby adopted and made a part of this article as though fully set forth herein, and all provisions of any other article in conflict therewith are inapplicable to this article and the tax hereby imposed; provided that the term "sales price" shall not include the amount of any California State Sales tax or use tax, and that the word "storage" shall, for the purposes of this article, be deemed deleted from those provisions of the California Revenue and Taxation Code adopted by reference, it being the intent of the Council that the tax imposed by this article shall not apply to the storage of tangible personal property.

    (b) All of the provisions of the "Sales and Use Tax Law" hereby adopted providing for the adoption of rules and regulations and for hearings on the part of the State Board of Equalization shall be performed by the Council. All other provisions of the State "Sales and Use Tax Law" hereby adopted providing for the performance of official action on the part of the State Board of Equalization shall be performed by the Controller.

    (c) The City of Fresno shall be deemed substituted for the State of California whenever the state is referred to in said "Sales and Use Tax Law".

    (d) The City Attorney shall be deemed substituted for the Attorney General whenever the Attorney General is referred to in said "Sales and Use Tax Law".

    (e) The Controller shall be deemed substituted for the State Controller and State Board of Control whenever the State Controller or State Board of Control are referred to in said "Sales and Use Tax Law".

    (f) The County of Fresno shall be deemed substituted for the County of Sacramento whenever the County of Sacramento is referred to in said "Sales and Use Tax Law". (Orig. Ord. 4311; Am. Ord. 5308, 1958; Am. Ord. 5311, 1958).