This chapter 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 impose a retail transactions and use tax in accordance with the provisions of Cal. Rev. & Tax Code, Part 1.6 (commencing with § 7251) of Division 2, and § 7286.65 of Part 1.7 of Division 2 which authorizes the city to adopt this tax law which shall be operative if a two-thirds majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose.
(B) To adopt a retail transactions and use tax law which incorporates provisions identical to those of the State Sales and Use Tax Law insofar as those provisions are not inconsistent with the requirements and limitations contained in Cal. Rev. & Tax Code, Part 1.6 of Division 2.
(C) To adopt a retail transactions and use tax law 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 state sales and use taxes.
(D) To adopt a retail transactions and use tax law which can be administered in a manner which will be, to the greatest degree possible, consistent with the provisions of Cal. Rev. & Tax Code, Part 1.6 of Division 2, 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 chapter.
(Ord. 682 C.S., passed 3-4-98)