a. The transfer of any mobile home installed on a foundation system pursuant to Section 18551 of the Health & Safety Code and subject to local property taxation shall be subject to the tax imposed pursuant to subsection 3-2.2.

b. The purchaser of a new mobile home which is sold and installed for occupancy as a residence in accordance with Section 18613 of the Health & Safety Code, shall be subject to the tax imposed pursuant to subsection 3-2.2. Mobile homes held in the mobile home dealer’s inventory shall be exempt from the provisions of this section. (Ord. #3, S3)