This article is adopted to achieve the following, among other purposes, and is to be interpreted in order to accomplish these 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 state Revenue and Taxation Code and section 7285.9 of part 1.7 of division 2 of the state Revenue and Taxation Code, which authorizes the City to adopt this article, which becomes operative if a majority of electors voting on a ballot measure approving this article vote to approve the imposition of the tax at an election called for that purpose.
B. To adopt retail transactions and use tax regulations that 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 1.6 of division 2 of the state Revenue and Taxation Code.
C. To adopt retail transactions and use tax regulations that impose a tax and provides a measure therefore 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 state 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 article. (Ord. 20-O-2821RP, eff. 1-22-2021)