This chapter shall be known as the “Transactions and Use Tax for General Purposes Ordinance”. The City of Tulare shall hereinafter be called “city”. This ordinance shall be applicable in the incorporated territory of the city. This chapter of the Tulare Municipal Code has been adopted for the following (and other) purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:
(A) To impose a retail transactions and use tax in accordance with the provisions of Cal. Revenue and Taxation Code Part 1.6 (commencing with § 7251) of Division 2 and § 7285.9 of Part 1.7 of Division 2 which authorizes the city to adopt this chapter which shall be operative if a majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose;
(B) To adopt a retail transactions and use tax ordinance 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 Cal. Revenue and Taxation Code Part 1.6 of Division 2;
(C) To adopt a retail transactions and use tax ordinance that imposes a tax and provides 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 practical 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 California State Transactions and Use Taxes;
(D) To adopt a retail transactions and use tax ordinance that can be administered in a manner that will, to the degree possible consistent with the provisions of Cal. Revenue and Taxation Code Parts 1.6 and 1.7 of Division 2, minimize the cost of collecting city transactions and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions thereof; and
(E) To provide a source of revenue to be used by the city for general purposes. There shall be no legal obligation created by this chapter for use of the funds for specific purposes.
(1995 Code, § 5.78.010) (Ord. 05-1996, passed - -2005)