Except as hereinafter provided in this Chapter, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the said Revenue and Taxation Code, all of the provisions of Part 1 of Division 2 of said Code, as amended and in force and effect on April 1, 1956, applicable to sales taxes are hereby adopted and made a part of this Section as though fully set forth herein. (Ord. 86 NS § 4(b)(1), 1956; prior code § 9-23(b)(1).)