CHAPTER 8
SALES AND USE TAX
ARTICLE 1. GENERAL
SECTION:
§1702: Operative Date; Contract With State
§1700 SHORT TITLE
This chapter shall be known as the UNIFORM LOCAL SALES AND USE TAX ORDINANCE of the city. (Ord. 511, §1, adopted 1956)
§1701 PURPOSE
The city council of the city hereby declares that this ordinance 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 ordinance which complies with the requirements and limitations contained in part 1.5 of division 2 of the Revenue and Taxation Code of the state of California.
B. To adopt a sales and use tax ordinance which 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 1.5 of division 2 of the said Revenue and Taxation Code.
C. To adopt a sales and use tax ordinance which imposes a one percent (1%) 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 practical 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 ordinance which can be administered in a manner that will, to the degree possible, consistent with the provisions of part 1.5 of division 2 of the said Revenue and Taxation Code, minimize the cost of collecting city sales and use taxes and at the same time minimize the burden of recordkeeping upon persons subject to taxation under the provisions of this chapter.
E. To adopt a sales and use tax ordinance which can be administered in a manner that will exclude the receipts of particular sales from the measure of the sales tax imposed by this city which have been included in the measure of the sales tax imposed by any other city and county, county other than the county in which this city is located, or city in this state, and avoid imposing a use tax on the storage, use or other consumption of tangible personal property in this city when the gross receipts from the sale of, or the use of, that property has been subject to a sales or use tax by any other city and county, county other than the county in which this city is located, or city in this state, pursuant to a sales and use tax ordinance under the provisions of part 1.5 of division 2 of the said Revenue and Taxation Code. (Ord. 511, §2, adopted 1956; Ord. 592, §2, adopted 1967; Ord. 602, §1, adopted 1969)
§1702 OPERATIVE DATE; CONTRACT WITH STATE
This ordinance shall become operative on July 1, 1956, and prior thereto this city shall contract with the state board of equalization to perform all functions incident to the administration and operation of this sales and use tax ordinance; provided, that if this city shall not have contracted with the said state board of equalization, as above set forth, prior to July 1, 1956, this ordinance shall not be operative until the first day of the first calendar quarter following the execution of such a contract by the city and by the state board of equalization, provided further that this ordinance shall not become operative prior to the operative date of the uniform local sales and use tax ordinance of the county of Mendocino. (Ord. 511, §3, adopted 1956)