§ 3.08.100  PURPOSE.
   The purpose of this Subchapter is as follows:
   A.   To adopt a sales and use tax regulation which complies with the requirements and limitations contained in Cal. Rev. & Tax. Code Div. 2, Part 1.5 (commencing with §§ 7200 et seq.);
   B.   To adopt a sales and use tax regulation which 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 Cal. Rev. & Tax. Code Div. 2, Part 1.5 (commencing with §§ 7200 et seq.);
   C.   To adopt a sales and use tax regulation 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.   To adopt a sales and use tax regulation which can be administered in a manner that will, to the degree possible consistent with the provisions of Cal. Rev. & Tax. Code Div. 2, Part 1.5 (commencing with §§ 7200 et seq.), 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 Subchapter.
('65 Code, § 33-1) (Ord. No. CS-790 § 2 (part))