The purposes of this article are as follows:
(A) To adopt sales and use tax regulations which comply with the requirements and limitations contained in Cal. Revenue and Taxation Code Part 1.5, Division 2;
(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 Cal. Revenue and Taxation Code Part 1.5, Division 2;
(C) To adopt sales and use tax regulations which impose a 1-1/4% tax and provide a measure therefor that can be administered and collected by the state’s 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’s Board of Equalization in administering and collecting the state sales and use taxes; and
(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 Cal. Revenue and Taxation Code Part 1.5, Division 2, 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 article.
(1966 Code, § 15-1) (Ord. 193, § 2; Ord. 224, § 1; Ord. 321, § 1)
Statutory reference:
Authority of county to adopt uniform sales and use taxes, see Cal. Revenue and Taxation Code §§ 7201 et seq.
Sales and use taxes, see Cal. Revenue and Taxation Code §§ 6001 et seq.