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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 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. (Ord. 948, § 3, 10/9/1973)