Sections:
3.24.010 Short title.
3.24.020 Purpose of chapter.
3.24.030 Operative date-Contract with state.
3.24.040 Sales tax imposed.
3.24.050 Use tax imposed.
3.24.060 Effect of amendments to Revenue and Taxation Code of state.
3.24.070 Application of provisions relating to exclusions and exemptions.
3.24.080 Injunction, etc., against collection of tax prohibited.
3.24.090 Suspension of certain sales and use tax ordinances.
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 sales and use tax regulations which comply with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code of the state.
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 Part 1.5 of Division 2 of the Revenue and Taxation Code of the state.
C. To adopt sales and use tax regulations which impose a tax at rates stated in Sections 3.24.040(A)(1) and 3.24.050(A) of this chapter and provide a measure therefor that can be administered and collected by the state 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 Board of Equalization in administering and collecting the state sales and use taxes.
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 Part 1.5 of Division 2 of the Revenue and Taxation Code of the state, 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. (Prior code § 41.03.013)
This chapter shall become operative on April 1, 1956, and prior thereto the city shall contract with the state Board of Equalization to perform all functions incident to the administration and operation of this chapter; provided, that if the city shall not have contracted with the state Board of Equalization, as above set forth, prior to April 1, 1956, this chapter shall not be operative until the first day of the first calendar quarter following the execution of such a contract by the city and by the state Board of Equalization; provided further, that this chapter shall not become operative prior to the operative date of the uniform local sales and use tax ordinance of the county. (Prior code § 41.03.014)
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