In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code of the State, wherever the State is named or referred to as the taxing agency, the name of the City shall be substituted therefor. The substitution, however, shall not be made when the word “State” is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, the State Treasury, or the Constitution of the State; the substitution shall not be made when the result of that substitution would require action to be taken by or against the City, 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 chapter; the substitution shall not be 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 sales, storage, use, or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use, or other consumption remains subject to tax by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code of the State, or to impose this tax with respect to certain sales, storage, use, or other consumption of tangible personal property which would not be subject to tax by the State under the said provisions of that Code; the substitution shall not be made in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6797, or 6828 of the said Revenue and Taxation Code; and the substitution shall not be made for the word “State” in the phrase “retailer engaged in business in this State” in Section 6203 or in the definition of that phrase in Section 6203 of said Code.

In enacting this chapter, the City recognizes that, pursuant to Sections 11000 et seq. of the Business and Professions Code of the State, the Department of Real Estate of the State issues public reports on all subdivisions within the State as defined therein and that such public reports may contain information relating to subject matter required to be supplied by the provisions of this chapter to purchases of residential lots in approved and recorded subdivisions within the City. It is the intent of this chapter to provide consumer information to prospective purchasers of new residential lots, which consumer information shall be in addition to and supplemental to information provided in the public reports issued by the Department of Real Estate of the State. To the extent that any section, subsection, sentence, clause, phrase, or provision of this chapter is in conflict with the provisions of Sections 11000 et seq. of the Business and Professions Code of the State to such a degree that said provisions shall be deemed preempted by State law, said preempted provisions shall have no further force and effect.