Arcadia Municipal Code Div. 1 Imposition, Rate of Tax and Manner of Levying

For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of one percent (1%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in the City on or after the 1st day of April, 1956. The license tax imposed by the provisions of this Part is in addition to any and all others imposed by any other provision of this Code.

The tax hereby levied, except as otherwise herein provided, is levied in the same manner, to the same extent and under the same conditions as sales taxes are levied pursuant to Part 1 of Division 2 of the California Revenue and Taxation Code known as the "Sales and Use Tax Law" as amended and in force on the 1st day of April, 1956.