This Article 14 is intended to achieve the following, among other purposes, and directs that the provisions of this Article be interpreted to accomplish these purposes:
(a) To incorporate 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 1.6 (commencing with Section 7251) of Division 2 of the California Revenue and Taxation Code.
(b) To impose a transactions and use tax in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the California Revenue and Taxation Code and Division 12.5 (commencing with section 131000) of the California Public Utilities Code and provide a measure therefor that can be administered and collected by the California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration in administering and collecting the California State Sales and Use Tax.
(c) To authorize administration of a transactions and use tax in a manner that will, to the highest degree possible consistent with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the California Revenue and Taxation Code, minimize the cost of collecting the Tax and at the same time minimize the burden of recordkeeping upon persons subject to taxation under the provisions of this Article 14.
(Added by Ord. 267-89, App. 7/27/89; amended by Proposition K, 11/4/2003; Proposition L, 11/8/2022, Eff. 11/8/2022, Oper. 4/1/2023)