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The city council declares that-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 adopt sales and use tax regulations which comply with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code of the state;

B. To adopt sales and use tax regulations which incorporate 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 Part 1.5 of Division 2 of the State Revenue and Taxation Code;

C. To adopt sales and use tax regulations which impose a 0.875 percent tax from July 1, 1956 to and including June 30, 1969; to impose a 0.900 percent tax on or after July 1, 1968 to and including June 30, 1969; to impose a 0.925 percent tax on or after July 1, 1969 to and including June 30, 1970; to impose a 0.950 percent tax on or after July 1, 1970 to and including September 30, 1984; and to impose a 0.975 percent tax on or after October 1, 1984 and each every year thereafter and provide a measure therefor 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 state sales and use taxes;

D. To adopt sales and use tax regulations 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 State Revenue and Taxation Code, minimize the cost of collecting city 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. 1587 NCS §1, 1984; Ord. 891 NCS §1; Ord. 444 NCS §2; prior code §23.6.)