Alameda County Municipal Code Art. I Title and Scope

This chapter may be cited as the uniform local sales and use tax code of Alameda County.

(Prior gen. code § 2-22.0)

The board of supervisors for the county hereby declares that this chapter is adopted to achieve the following, among other, purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:

A. To adopt a sales and use tax code which complies with requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code of the state;

B. To adopt a sales and use tax code which incorporates provisions identical to those of the Sales and Use Tax Law of the state insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.5 of Division 2 of the said Revenue and Taxation Code;

C. To adopt a sales and use tax ordinance which imposes a one and one-quarter percent tax and provides a measure therefor that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting the California State Sales and Use Taxes.

D. To adopt a sales and use tax code which can be administered in a manner that will, to the degree possible, be consistent with the provisions of Part 1.5 of Division 2 of the said Revenue and Taxation Code, minimize the cost of collecting county sales and use taxes and at the same time minimize the burden of recordkeeping upon persons subject to taxation under the provisions of this chapter;

E. To adopt a sales and use tax code which can be administered in a manner that will exclude the receipts of particular sales from the measure of the sales tax imposed by this county which have been included in the measure of the sales tax law imposed by any other county, city and county, or city in any other county in this state, and avoid imposing a use tax on the storage, use or other compensation of tangible personal property in this county when the gross receipts from the sale of, or the use of, that property has been subject to a sales or use tax by any other county, city and county, or city in another county of this state, pursuant to a sales and use tax ordinance enacted under the provisions of Part 1.5 of Division 2 of the said Revenue and Taxation Code.

(Prior gen. code § 2-22.1)

This chapter shall become operative on July 1, 1956, and prior thereto this county shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this sales and use tax code.

(Prior gen. code § 2-22.2)