Article IV — General

Any retailer 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 which the place of business is located, provided that the city sales and use tax is levied under an ordinance including provisions substantially conforming to the provisions of subdivisions (1) to (7), inclusive, or subsection (h) of Section 7202 of the Revenue and Taxation Code, and other applicable provisions of Part 1.5 of Division 2 of that code.

(Prior gen. code § 2-28.0)

Any person subject to a sales or use tax or require 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 subdivision (i) of Section 7202 of the Revenue and Taxation Code, and other applicable provisions of Part 1.5 of Division 2 of that code.

(Prior gen. code § 2-28.05)

No injunction or writ or mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against the state or this county or against any officer of the state or this county to

prevent or enjoin the collection under this chapter of Part 1.5 of Division 2 of the Revenue and Taxation Code of any tax or any amount of tax required to be collected.

(Prior gen. code § 2-28.1)

All amendments of the Revenue and Taxation Code enacted subsequent to the effective date of this chapter which relate to the sales and use tax and which are not inconsistent with Part 1.5 of Division 2 of the Revenue and Taxation Code shall automatically become a part of this chapter.

(Prior gen. code § 2-28.2)

This chapter may be made inoperative not less than sixty (60) days, but not earlier than the first day of the calendar quarter, following the county's lack of compliance with Article II (commencing with Section 29530) of Chapter 2 of Division 3 of Title 3 of the Government Code.

(Prior gen. code § 2-28.2A)

Sections 2.08.100, 2.08.150 and 2.08.170 of this chapter shall become operative on January 1st of the year following the year in which the State Board of Equalization adopts an assessment ratio for state assessed property which is identical to the ratio which is required for local assessments by Section 401 of the Revenue and Taxation Code, at which time Sections 2.08.090, 2.08.140 and 2.08.160 shall become inoperative.

In the event that Sections 2.08.100, 2.08.150 and 2.08.170 of this chapter become operative and the State Board of Equalization subsequently adopts an assessment ratio for the state-assessed property which is higher than the ratio which is required for local assessments by Section 401 of the Revenue and Taxation Code, Sections 2.08.090, 2.08.140 and 2.08.160 shall become operative on the first day of the month next following the month in which such higher ratio is adopted, at which time Sections 2.08.100, 2.08.150 and 2.08.170 of this chapter shall be inoperative until the first due for the month following the month in which the board again adopts an assessment ratio for state assessed property which is identical to the ratio required for local assessments by Section 401 of the Revenue and Taxation Code at which time Sections 2.08.100 and 2.08.170 shall again become operative and Sections 2.08.090, 2.08.140 and 2.08.160 shall become inoperative.

(Prior gen. code § 2-28.25)

This chapter shall become inoperative on the first day of the first calendar quarter which commences more than sixty (60) days following the date upon which any city within the county increases the rate of its sales or use tax above the rate in effect on July 1, 1956.

(Prior gen. code § 2-28.3)

Any person violating any of the provisions of this chapter shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than five hundred dollars ($500.00) or by imprisonment for a period of not more than six months in the county jail or by both such fine and imprisonment.

(Prior gen. code § 2-28.4)