This article is adopted to achieve the following purposes, and is to be interpreted in order to accomplish these purposes:
A. To adopt a sales and use tax law which complies with the requirements and limitations contained in part 1.5 of division 2 of the state Revenue And Taxation Code;
B. To adopt a sales and use tax law 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 said Revenue And Taxation Code;
C. To adopt a sales and use tax law which imposes a tax 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; and
D. To adopt a sales and use tax law which can be administered consistent with the provisions of part 1.5 of division 2 of said Revenue and Taxation Code, minimize the cost of collecting city sales and use taxes and minimize the burden of record keeping upon persons subject to taxation under the provisions of this article. (1962 Code § 8-2)