Article II — Sales Tax

For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in the county at the rate of one percent of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the county on and after July 1, 1956, to and including June 30, 1972, and at the rate of one and one-quarter percent thereafter.

(Prior gen. code § 2-24.0)

For the purposes of this chapter, all retail sales shall be presumed to have been consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. Delivery charge shall be included in the gross receipts 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. In the event a retailer has no permanent place of business in the state, or has more than one place of business, the place or places at which retail sales are consummated shall be as determined under rules and regulations prescribed and adopted by the Board of Equalization.

(Prior gen. code § 2-24.1)

Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code of the state, all of the provisions of Part 1 of Division 2 of said code, as amended and in force and effect on April 1, 1956, applicable to sales taxes are hereby adopted and made a part of this article as though fully set forth herein.

(Prior gen. code § 2-24.2)

Wherever, and to the extent that, in Part 1 of Division 2 of the Revenue and Taxation Code the state of California is named or referred to as the taxing agency, the county of Alameda shall be substituted therefor. Nothing in this section shall be deemed to require the substitution of the name of the county of Alameda for the word "state" when that word is used as part of the title of the State Controller, State Treasurer, the State Board of Control, the State Board of Equalization, or the name of the State Treasury, or of the Constitution of the State of California; nor shall the name of the county be substituted for that of the state in any section when the result of that substitution would require action to be taken by or against the county or any agency thereof, rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this chapter; and neither shall the substitution be deemed to have been made in those sections, including, but not necessarily limited to, sections referring to exterior boundaries of the state of California, where the result of the substitution would be to provide an exemption from this tax with respect to certain gross receipts which would not otherwise be exempt from this tax while those gross receipts remain subject to tax by the state under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code; nor to impose this tax with respect to certain gross receipts which would not be subject to tax by the state under the said provisions of that code; and, in addition, the name of the county shall not be substituted for that of the state in Sections 6701, 6702, except in the last sentence thereof, 6711, 6737 and 6828 of the Revenue and Taxation Code as adopted.

(Prior gen. code § 2-24.3)

If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional seller's permit shall not be required by reason of this article.

(Prior gen. code § 2-24.4)

There shall be excluded from the gross receipts by which the tax is measured:

A.

The amount of any sales or use tax imposed by the state upon a retailer or consumer;

B.

Eighty (80) percent of the gross receipts from the sale of property to operators of common carriers and waterborne vessels to be used or consumed in the operation of such common carrier or waterborne vessels principally outside of this county.

(Prior gen. code § 2-24.5)

There shall be excluded from the gross receipts by which the tax is measured:

A.

The amount of any sales or use tax imposed by the state upon a retailer or consumer;

B.

Eighty (80) percent of the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes.

C.

Eighty (80) percent of the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this state, the United States, or any foreign government.

(Prior gen. code § 2-24.55)