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 I of Division 2 of the Code, as amended and in force and effect on April 1, 1956, applicable to sales taxes are adopted and made a part of this chapter as though fully set forth herein.
(Ord. 243 § 4(b)(1), 1956.)