The City Council declares that this subchapter is adopted to achieve the following, among other purposes, and directs that the provisions of this subchapter be interpreted in order to accomplish those purposes.
(A) Comply with state codes. To adopt a sales and use tax ordinance which complies with the requirements and limitations contained in Cal. Rev. & Tax. Code Division 2, Part 1.5 and Cal. Rev. & Tax Code, §§ 7200 et seq..
(B) Incorporation of state revenue provisions. 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 Cal. Rev. & Tax. Code Division 2, Part 1.5.
(C) Establish a tax. To adopt a sales and use tax ordinance 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 collecting the California State Sales and Use Taxes.
(D) Minimize administration. 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 Cal. Rev. & Tax. Code Division 2, Part 1.5, 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 subchapter.
('83 Code, § 3.24.020)
Statutory reference:
Sales and use tax, see Cal. Rev. and Tax. Code §§ 7200 et seq.