Chapter: 3.04 Sales
And Use Tax
Section: 3.04.140 Credit
for city sales and use tax payment
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 (8), inclusive, of subdivision (h) of Section 7202 of the
Revenue and Taxation Code, and other applicable provisions of Part 1.5 of
Division 2 of that Code. (Ord. 83‑08 § 3, 1983: Ord. 314 § 7, 1961: Ord.
243 § 6, 1956.)