Arcadia Municipal Code Div. 2 Adoption of State Sales Tax Law by Reference. Exceptions and Exemptions

All of the provisions of the "Sales and Use Tax Law" as amended and in force and effect on the lst day of April, 1956, are hereby adopted and made a part hereof as though fully set forth herein, and any other provision of this Code in conflict therewith is inapplicable to this Part and the tax hereby imposed.

The provisions of the State Sales and Use Tax Law pertaining solely to the "Use Tax" and Sections 6051, 6052, 6053, 6066, 6067, 6068, 6069, 6070, 6071, 6451, 7052, 7056, 7101, 7102, 7151, 7152, 7153 of the California Revenue and Taxation Code, applicable to sales of property at retail, shall not be included.

The term "gross receipts", as used herein, does not include the amount of any tax imposed by the State upon or with respect to retail sales, whether imposed upon the retailer or upon the consumer.

All of the provisions of the "Sales and Use Tax Law" hereby adopted, providing for the adoption of rules and regulations and for hearings on the part of the State Board of Equalization, shall be performed by the Council. All other provisions of the "Sales and Use Tax Law" hereby adopted, providing for the performance of official action on the part of the State Board of Equalization, shall be performed by the Treasurer.

The City shall be deemed substituted for the State of California wherever the State is referred to in said "Sales and Use Tax Law."

The City Attorney shall be deemed substituted for the Attorney General wherever the Attorney General is referred to in said "Sales and Use Tax Law."

The Treasurer shall be deemed substituted for the State Controller wherever the State Controller or State Board of Control is referred to in said "Sales and Use Tax Law."

The County of Los Angeles shall be deemed substituted for the County of Sacramento wherever the County of Sacramento is referred to in said "Sales and Use Tax Law."

In addition to those exemptions contained in Part 1 of Division 2 of the Revenue and Taxation Code of the State included in this Part by reference, there shall be excluded from the computation of the tax gross receipts from:

(1) Sales made to or by the State or any agency, department, political subdivision, district or municipal corporation thereof;

(2) Sales of property to be consumed in, or incorporated into the erection, construction, repair or alteration of either public works or buildings belonging to or being constructed by or on behalf of, or for the use of the United States Government, the State or any agency, department, political subdivision, district or public or municipal corporation of the State.

(3) Sales made pursuant to contracts actually executed in good faith prior to the effective date of this Part.

(4) Sales of meals, food and drinks sold or served on common carriers operating into, through or out of the City from or to points outside the City.

(5) Purchases of property by operators of common carriers and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside the City.

No tax shall be due hereunder if a sales tax, purchase tax, use tax or purchase and use tax imposed by any other city, county or city and county of the State, other than the County of Los Angeles, has been paid on the same transaction.

The sales tax does not apply to sales of property which is shipped to a point outside of the City, pursuant to the contract of sale, by delivery by the retailer to such point by means of:

(1) Facilities operated by the retailer;

(2) Delivery by the retailer to a carrier for shipment to consignee at such point;

(3) Delivery by the retailer to a customs broker or forwarding agent for shipment outside the City.