Chapter: 3.04 Sales
And Use Tax
Section: 3.04.020 Purposes
The
board of supervisors declares that the ordinance codified in this chapter is
adopted to achieve the following, among other, purposes, and direct 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 Division 2 of the said
Revenue and Taxation Code;
C. To adopt a sales and use tax ordinance which
imposes a one and one‑quarter percent 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 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 Revenue and Taxation Code,
minimize the cost of collecting county 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.72‑2 § 1, 1972; Ord. 314 § 1, 1961;
Ord. 243 § 2, 1956.)