Article III — Sales and Use Tax

4. For state law as to uniform local sales and use taxes, see Rev. & Tax C, §§ 7200 to 7207. As to authority of city to impose a sales and use tax, see Gov. C., § 37101.

This article shall be known as the "Uniform Local Sales and Use Tax Ordinance."

(Ord. No. 288, § 2.)

The rate of sales tax and use tax imposed by this article shall be one percent.

(Ord. No. 288, § 2; Ord. No. 297.)

This article shall be operative on January 1, 1974.

(Ord. No. 288, § 2.)

The city council hereby declares that this article 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 sales and use tax regulations which comply with the requirements and limitations contained in part 1.5 of division 2 of the Revenue and Taxation Code.

(b)

To adopt sales and use tax regulations which incorporate 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 sales and use tax regulations which impose a tax and provide 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 sales and use tax regulations 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 record keeping upon persons subject to taxation under the provisions of this article.

(Ord. No. 288, § 2.)

Prior to the operative date this city shall contract with the state board of equalization to perform all functions incident to the administration and operation of these sales and use tax regulations; provided, that

if this city shall not have contracted with the state board of equalization prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract rather than the first day of the first calendar quarter following the adoption of this article.

(Ord. No. 288, § 2.)