§ 3.20.030. Purpose

The city council 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 which complies with the requirements and limitations contained in part 1.5 of division 2 of the California Revenue and Taxation Code;

B.

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

C.

To adopt a sales and use tax which imposes a 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 collection in the 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 consistent with the provisions of part 1.5 of division 2 of the California 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 section.

(Ord. No. 215)