Skip to code content (skip section selection)
The Board of Supervisors of the City and County of San Francisco hereby declares that this ordinance is adopted to achieve the following, among other purposes, and directs that the provisions thereof be interpreted in order to accomplish those purposes:
(a) To adopt a sales and use tax ordinance which complies with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code of the State of California;
(b) To adopt a sales and use tax ordinance 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 ordinance which imposes a percent tax and provides a measure therefor that can be administered and collected by the State 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 ordinance which can be administered in a manner that will, to the degree possible consistent with provisions of Part 1.5 of Division 2 of the said Revenue and Taxation Code, minimize the cost of collecting County 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 ordinance.
(Ord. 363-58, App. 6/23/58; amended by Ord. 352-84, App. 8/8/84)