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Chapter 3.20
SALES AND USE TAX
Sections:
   3.20.010   Title for citation.
   3.20.020   Rate.
   3.20.030   Purpose.
   3.20.040   Contract with state.
   3.20.050   Sales tax.
   3.20.060   Place of sale.
   3.20.070   Use tax.
   3.20.080   Adoption of provisions of state law.
   3.20.090   Limitations on adoption of state law.
   3.20.100   Permit not required.
   3.20.110   Exclusions and exemptions.
   3.20.120   Amendments.
   3.20.130   Enjoining collection forbidden.
   3.20.140   Penalties.
3.20.010 Title for citation.
   This chapter shall be known as the "uniform local sales and use tax ordinance."
(Ord. 2 § 1, 1991)
3.20.020 Rate.
   The rate of sales tax and use tax imposed by this chapter shall be one percent.
(Ord. 2 § 2, 1991)
3.20.030 Purpose.
   The city council declares that 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 adopt a sales and use tax chapter which complies with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code;
   B.   To adopt a sales and use tax chapter 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 Part 1.5 of Division 2 of the Revenue and Taxation Code;
   C.   To adopt a sales and use tax chapter 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 chapter which can be administered in a manner that will, to the degree possible consistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, 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 chapter.
(Ord. 2 § 4, 1991)
3.20.040 Contract with state.
   Prior to the operative date this city shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this sales and use tax chapter; provided, that if this city shall not have contracted with the State Board of Equalization prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract rather than the first day of the first calendar quarter following the adoption of this chapter.
(Ord. 2 § 5, 1991)
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