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SECTION 2423. Sales Tax. (a) (1) For the privilege of selling tangible personal prop- erty at retail a tax is hereby imposed upon all ~etatlers in the City at the rate of one percent (1%) of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the City of Santa Ana on and aider the operative date of this Ordinance. (2) For the purposes of this Ordinance, all retail sales shall be presumed to have been consummated at the place of bus- iness of the retailer unless the tangible personal property sold is delivered by the retailer or his agsnt to an out-of-state des- tination or to a cozm~on carrier for delivery to an out-of-state destination. Delivery charges shall be included in the gross re- ceipts by which the tax is measured, regardless of the place to which delivery is made, when such charges are included in the measure of the sales or use tax imposed by the State of California. In the event a retailer has no permanent place of business in the State of California, or has more than one place of business, the place or places at which retail sales are consummmted shall be as determined under ~ules and regulations prescribed and adopted by the Board of Equalization. (b) (1) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the said Revenue and Taxation Code, all of the provisions of Part i of Division 2 of said Code, as amended and in force and effect on April l, 1956, applicable to sales taxes are hereby adopted and made a part of this Section as though fully set forth herein. (2!) Wherever, and to the extent that, in Part I of Divi- sion 2 of the said Revenue and Taxation Code the State of Cali- fornia is named or referred to as the taxing agency, the City of Santa Ana shall be substituted therefor. Nothing in this subdi- -3-