The Town Council declares that this chapter is adopted to achieve the following, among other purposes, and directs that the provisions of this chapter be interpreted in order to accomplish those purposes:
(A) To adopt sales and use tax regulations which comply with the requirements and limitations contained in Cal. Revenue and Taxation Code Division 2, Part 1.5;
(B) To adopt sales and use tax regulations which 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 Cal. Revenue and Taxation Code Division 2, Part 1.5;
(C) To adopt sales and use tax regulations which impose a one percent tax and provide a measure therefor that can be administered and collected by the state’s Board of Equalization in a manner that adapts itself as fully as practical to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the state’s Board of Equalization in administering and collecting the state sales and use taxes; and
(D) To adopt sales and use tax regulations which can be administered in a manner that will, to the degree possible consistent with the provisions of Cal. Revenue and Taxation Code Division 2, Part 1.5, minimize the cost of collecting town sales and use taxes and at the same time minimize the burden of recordkeeping upon persons subject to taxation under the provisions of this chapter.
(Prior Code, § 3.08.020)