§ 3.08.510  PURPOSE.
   This Subchapter 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 enhance the City of Culver City's ability to offset rising costs for providing services and protecting essential City services to the residents of Culver City, such as: maintaining 911 emergency response times by retaining firefighters, police officers, paramedics; fully staffing neighborhood fire stations; fixing potholes/streets; continuing senior services and after school programs; maintaining parks and other unrestricted general fund City services.
   B.   To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with § 7251) of Div. 2 of the Cal. Rev. and Tax. Code and § 7285.9 of Part 1.7 of Div. 2 which authorizes the City to adopt this tax Subchapter which shall be operative if a majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose.
   C.   To adopt a retail transactions and use tax ordinance that 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 Part 1.6 of Div. 2 of the Cal. Rev. and Tax. Code.
   D.   To adopt a retail transactions and use tax ordinance that imposes 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.
   E.   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 Div. 2 of the Cal. Rev. and Tax. 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 Subchapter.
(Ord. No. 2018-017 § 1 (part))