Contra Costa County Municipal Code Art. 64-18.2 General

This chapter shall be known as the County of Contra Costa Transactions and Use Tax Ordinance. This chapter shall be applicable in the incorporated and unincorporated territory of the County.

(Ord. No. 2020-22, § I, 8-4-20).

The tax imposed by this chapter is a general tax under Article XIIIC of the California Constitution. The tax imposed by this chapter is enacted solely for general governmental purposes and not for specific purposes. All of the proceeds from the tax imposed by this chapter shall be placed in the County's general fund and used for general governmental purposes.

(Ord. No. 2020-22, § I, 8-4-20).

"Operative Date" means the first day of the first calendar quarter commencing more than one hundred ten days after the adoption of this chapter by the voters, the date of such adoption being as set forth below.

(Ord. No. 2020-22, § I, 8-4-20).

This chapter is adopted to achieve the following purposes:

(a) To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and Section 7285 of Part 1.7 of Division 2 which authorizes the County to adopt this tax ordinance which shall be operative if a majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose.

(b) To adopt a retail transactions and use tax ordinance that 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 1.6 of Division 2 of the Revenue and Taxation Code.

(c) To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefor. that can be administered and collected by the California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration in administering and collecting the California State Sales and Use Taxes.

(d) To adopt a retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting the transactions 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. 2020-22, § I, 8-4-20).