§ 64-2.210. Credit for city taxes.*

Any person subject to a sales or use tax or required to collect a use tax under this chapter shall be entitled to credit against the payment of taxes due under this chapter the amount of sales and use tax due any city in this county, provided that the city sales and use tax is levied under an ordinance including provisions substantially conforming to the provisions of subdivision (1) to (10), inclusive, of subsection (i) of Section 7202 of the Revenue and Taxation Code, and other applicable provisions of Part 1.5 of Division 2 of that code.

(Ords. 83-69 § 4, 73-91 § 1: prior code § 2526: Ord. 1042).

* This Section shall be operative on the operative date of any act of the Legislature of the state of California, which amended or repeals and reenacts Sections 7202 and 7203 of the Revenue and Taxation code to provide an exemption for operators of waterborne vessels in the same or substantially the same language as that existing in those sections as they read on October 1, 1983.