Arcadia Municipal Code § 2643.3 Performance and Substitution

All of the provisions of the "Sales and Use Tax Law" as amended and in force and effect on April 1, 1956, are hereby adopted and made a part hereof as though fully set forth herein, and all other provisions of this Code in conflict therewith are inapplicable to this Part and the tax hereby imposed.

The provisions of the State Sales and Use Tax Law pertaining solely to the "Sales Tax" and Sections 6008, 6201 to 6204, inclusive, 6207, 6226, 6241 to 6246, inclusive, 6403, 6453, 7052, 7056, 7057, 7101, 7102, 7151, 7152 and 7153 of the California Revenue and Taxation Code shall not be included.

The term "sales price" shall not include the amount of any California State sales tax or use tax.

The word "storage" shall for the purposes of this Part be deemed deleted from those provisions of the California Revenue and Taxation Code adopted by reference, it being the intent that the tax imposed by this Part shall not apply to the storage of tangible personal property.

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 whenever the State is referred to in said "Sales and Use Tax Law."

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

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

The County of Los Angeles shall be deemed substituted for the County of Sacramento whenever 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 California Revenue and Taxation Code which are incorporated into this Part by reference, there shall be excluded from the computation of the tax the sales price of purchases as set forth in the following subsections.

Purchases made by the State or by any agency, department, political subdivision, district or municipal corporation thereof.

Purchases of tangible personal property to be used in connection with 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.

Purchases made pursuant to contracts actually executed in good faith prior to April 1, 1956.

Purchases of property upon which a sales tax, purchase tax, use tax, purchase and use tax, or any of them, has been legally imposed by and paid on the same transaction to any city of the State.