3-1-2: PURPOSE:
The city council hereby 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 a sales and use tax chapter which complies with the requirements and limitations contained in the Revenue and Taxation Code part 1.5 of division 2;
   B.   To adopt a sales and use tax chapter which incorporates 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 the Revenue and Taxation Code part 1.5 of division 2;
   C.   To adopt a sales and use tax chapter which imposes a tax and provides a measure therefor 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 sales and use tax chapter which can be administered in a manner that will, to the degree possible consistent with the provisions of the Revenue and Taxation Code part 1.5 of division 2, 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. (Ord. 85-12, 5-1-1985)