Sec. 12-4. - Sales tax generally.

(a)

(1)

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 per cent 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 including June 30, 1972 and at a rate of one and one-quarter percent (1 ¼%) thereafter.

(2)

For the purposes of this article, all retail sales are 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. Delivery charges 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 of California. In the event a retailer has no permanent place of business in the State of California or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization.

(b)

(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 of California, all of the provisions of part 1 of division 2 of such code, as amended and in force and effect on July 1, 1956, applicable to sales taxes are hereby adopted and made a part of this section as though fully set forth herein.

(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 Sonoma shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of the county 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; nor shall the name of the county be substituted for that of the state in any section when the result of the 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 article; and neither shall the substitution be deemed to have been made in those sections, including, but not necessarily limited to, sections referring to the exterior boundaries of the state, 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 wider the provisions of part I 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 such 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, 6715, 6737, 6797 and 6828 of the Revenue and Taxation Code as adopted, and the name of the county shall not be substituted for the word "state" in the phrase "retailer engaged in business in this state" in section 6203 nor in the definition of that phrase in