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All taxes of the city that shall have been levied prior to September 1, 1961, including delinquent taxes, shall be collected and the payment thereof enforced in the same manner and upon the same penalties, and property sold for the nonpayment thereof and redeemed from such sale in the same manner and under the same conditions as provided by the laws in force in the city on September 1, 1961, and the officers of the city shall collect and enforce the payment of such taxes, including delinquent taxes, and do any and all things that may become necessary in the sale of property for nonpayment of such taxes and in the redemption thereof from such sale.
('81 Code, § 3.04.020)
The amount of compensation to be charged by and paid to the county for the performance of services contemplated in this subchapter shall be fixed by agreement between the Board of Supervisors of the county and the Council; provided, however, that such compensation shall in no event exceed one percent for collecting the first $25,000, and not more than one-fourth of one percent for all sums over that amount collected for the city as provided in this subchapter.
('81 Code, § 3.04.050)
LOCAL TRANSACTIONS AND USE TAX
This subchapter is entitled the "Santa Paula Local Transactions and Use Tax Ordinance." The term "city," as used within this subchapter, is the city of Santa Paula. This subchapter is applicable in the incorporated territory of the city.
(‘81 Code, § 3.08.010) (Am. Ord. 1267, passed 12-2-16)
Statutory reference:
Sales and use tax, see Cal. Gov’t Code § 37101 and Cal. Rev. & Tax. Code §§ 7200 et seq.
OPERATIVE DATE means the first day of the first calendar quarter commencing more than 110 days after the adoption of this subchapter. The Santa Paula Local Transactions and Use Tax will expire 20 years after the operative date.
(‘81 Code, § 3.08.020) (Am. Ord. 1267, passed 12-2-16)
This subchapter is adopted to achieve the following, among other purposes, and directs that its provisions be interpreted in order to accomplish those purposes:
(A) To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with § 7251) of Division 2 of the Cal. Rev. & Tax. Code and § 7285.9 of Part 1.7 of Division 2 which authorizes the city to adopt this subchapter which becomes operative if more than 50% of the electors voting on the ballot measure vote to approve the imposition of the tax at an election called for that purpose.
(B) To adopt retail transactions and use tax regulations that 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 1.6 of Division 2 of the Cal. Rev. & Tax. Code.
(C) To adopt retail transactions and use tax regulations that imposes a tax and provides a measure therefore 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 retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Cal. Rev. & Tax. Code, minimize the cost of collecting the transactions and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this subchapter.
(‘81 Code, § 3.08.040) (Am. Ord. 1267, passed 12-2-16)
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