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For the privilege of selling tangible personal property at retail, a tax <br />is hereby imposed upon all retailers in the incorporated territory of the city <br />at the rate of one and one half cents (1.5) of any gross receipts of the retailer <br />from the sale of all tangible personal property sold at retail in the city on and <br />after the operative date of this article until March 31, 2029 and then at the <br />rate of one cent (1) until March 31, 2039. <br />Sec. 35-205. - Place of sale. <br />For the purposes of this article, all retail sales are consummated at <br />the place of business of the retailer, unless the tangible personal property <br />sold is delivered by the retailer or his agent to an out-of-state destination or <br />to a common carrier for delivery to an out-of-state destination. The gross <br />receipts from such sales shall include delivery charges, when such charges <br />are subject to the state sales and use tax, regardless of the place to which <br />delivery is made. In the event a retailer has no permanent place of business <br />in the state or has more than one place of business, the place or places at <br />which the retail sales are consummated shall be determined under rules <br />and regulations to be prescribed and adopted by the California Department <br />of Tax and Fee Administration. <br />Sec. 35-206.- Imposition of use tax — Use tax rate. <br />An excise tax is hereby imposed on the storage, use, or other <br />consumption in the city of tangible personal property purchased from any <br />retailer on or after the operative date of this article, at the rate of one and <br />one-half cents (1.5) of the sales price of the property subject to the tax until <br />March 31, 2029 and then at the rate of one cent (1) of the sales price of the <br />property subject to the tax until March 31, 2039. The sales price shall <br />include delivery charges when such charges are subject to state sales or <br />use tax regardless of the place to which delivery is made. <br />Sec. 35-207. - Adoption of provisions of state law — Generally. <br />Except as otherwise provided in the article and except insofar as they <br />are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue <br />and Taxation Code, all of the provisions of Part 1 (commencing with § 6001) <br />of Division 2 of the Revenue and Taxation Code are hereby adopted and <br />made a part of this article as though fully set forth herein. <br />Sec. 35-208. - Adoption of provisions of state law — Limitations; Limitations <br />on collection of use taxes. <br />In adopting the provisions of Part 1 of Division 2 of the Revenue and <br />Taxation Code: <br />Ordinance No. NS -2952 <br />55A-13 Page 3 of 9 <br />