CHAPTER 8C
TRANSACTIONS AND USE TAX
ARTICLE 1. GENERAL
SECTION:
§1786 TITLE
This chapter shall be known as the CITY OF UKIAH TRANSACTIONS AND USE TAX ORDINANCE. The city of Ukiah hereinafter shall be called "city". This chapter shall be applicable in the incorporated territory of the city. (Ord. 1063, adopted 2005)
§1787 OPERATIVE DATE
"Operative date" means the first day of the first calendar quarter commencing more than one hundred ten (110) days after the adoption date hereof. (Ord. 1063, adopted 2005)
§1788 PURPOSE
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 impose a retail transactions and use tax as authorized by Revenue and Taxation Code section 7285.9 in accordance with the provisions of part 1.6 (commencing with section 7251) of division 2 of the Revenue and Taxation Code and section 7285.9 of part 1.7 of division 2 which authorizes the city to adopt tax ordinance 1063 which shall be effective and operative if a two-thirds (2/3) majority of the city council adopts ordinance 1063 and a simple 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 part 1.6 of division 2 of the Revenue and Taxation Code.
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 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 Revenue and Taxation 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 chapter.
E. To raise revenue for the general fund purposes of the city of Ukiah as further provided herein. (Ord. 1063, adopted 2005)
§1789 CONTRACT WITH STATE
Prior to the operative date, the city shall contract with the state board of equalization to perform all functions incident to the administration and operation of this transactions and use tax chapter; provided, that if the city shall not have contracted with the state board of equalization prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract. (Ord. 1063, adopted 2005)