Carmel-by-the-Sea Municipal Code Art. I General Provisions

The ordinance codified in this chapter shall be known as the "Uniform Local Sales and Use Tax Ordinance" of the City.

(Ord. 224 N.S. § 1, 1956)

The City Council declares that this chapter is adopted to achieve the following, among other, purposes and directs that the provisions of this chapter be interpreted in order to accomplish those purposes:

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

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

C. To adopt a sales and use tax ordinance which imposes a one 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 ordinance which can be administered in a manner that will, to the degree possible consistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting City 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.

(Ord. 224 N.S. § 1, 1956; Ord. 38 C.S. § 1, 1962; Code 1975 § 300.0)

The ordinance codified in this chapter shall become operative on July 1, 1956, and prior thereto this City shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of the ordinance codified in this chapter; provided, that if the City has not contracted with the State Board of Equalization, as set forth in this section, prior to July 1, 1956, the ordinance codified in this chapter shall not be operative until the first day of the first calendar quarter following the execution of such a contract by the City and by the State Board of Equalization; provided further, that the ordinance codified in this chapter shall not become operative prior to the operative date of the Uniform Local Sales and Use Tax Ordinance of the County of Monterey.

(Ord. 224 N.S. § 1, 1956; Code 1975 § 300.1)