Title:      3           Revenue And Finance

This ordinance is adopted to achieve the following, among other purposes, and directs that its provisions be interpreted to accomplish those purposes:

     (a)  To impose a one-eighth of one percent (0.125%) retail transactions and use tax according to the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, and as specifically authorized by Section 7286.59 of Part 1.7 of the Revenue and Taxation Code;

     (b)  To adopt a retail transactions 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 consistent 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 which imposes a tax and provides a measure for it that the State Board of Equalization can administer and collect 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 Sales and Use Taxes;

     (d)  To adopt a retail transactions and use tax ordinance which can be administered in a manner which will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, reduce the cost of collecting the transactions and use taxes and simultaneously reduce the burden of record keeping upon persons subject to taxation under the provisions of this ordinance;

     (e)  To adopt a retail transactions and use tax ordinance that provides for funding public library operations within Del Norte County. These revenues will be used only to supplement existing expenditures for public libraries and will not be used to supplant existing funding for the support of Del Norte County public libraries.  (Ord. 2004-05 § 2 (part), 2004; Ord. 98‑006 (part), 1998.)