Colusa County Municipal Code Art. I General Provisions

(Ord. No. 345, § 1.1)

The ordinance codified in this chapter shall be known as the Colusa County uniform local sales and use tax ordinance.

(Ord. No. 345, § 2)

The board of supervisors of the county hereby 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;

(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 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 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 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, be consistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting county sales and use taxes, and at the same time minimize the burden of record keeping upon persons subject to taxation under the provisions of this chapter.

(Ord. No. 345, § 3)

This chapter shall become operative on January 1, 1974, 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 chapter.