§ 86-64. Purpose.

The city council hereby declares that this article is adopted to achieve the following, among other purposes, and directs that this article be interpreted in order to accomplish those purposes. The purpose of this article is to adopt a sales and use tax ordinance which:

(1)

Complies with the requirements and limitations contained in Revenue and Taxation Code §§ 7200—7226.

(2)

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 Revenue and Taxation Code §§ 7200—7226.

(3)

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 state sales and use taxes.

(4)

Can be administered in a manner that will, to the degree possible consistent with Revenue and Taxation Code §§ 7200—7226, 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 this article.

(Ord. No. 97-06, § 4, 1-2-1997)