§ 8-2.105. Adoption of State Sales and Use Tax Law by Reference. Exceptions.

All of the provisions of the "Sales and Use Tax Law," as amended and in force and effect on January 1, 1957, except Sections 6006, 6008, 6051, 6052, 6053, 6066, 6067, 6068, 6069, 6070, 6071, 6201, 6202, 6203, 6204, 6207, 6226, 6451, 6826, 7052, 7056, 7057, 7101, 7102, 7151, 7152, and 7153 applicable to sales or purchase of property at retail, are hereby adopted and made a part of this article as though fully set forth herein, and all provisions of any other law in conflict therewith are inapplicable to this article and the tax hereby imposed; provided, however, the term "gross receipts," as used herein, does not include the amount of any taxes imposed by the State upon or with respect to retail sales whether imposed upon the retailer or upon the consumer.

All 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 of the City. 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 Director of Finance.

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

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

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

(Sec. 5, Ord. 1088-N.S., as amended by Ord. 1094-N.S., as amended by Ord. 131-C.S., effective 1-1-57)