Sec. 23-74. Purpose of article.

The city council hereby declares that this article is adopted to achieve the following, among other, purposes and directs that the provisions of this article be interpreted in order to accomplish those purposes:
(1) To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and Section 7286.52 of Part 1.7 of Division 2, which authorizes the city to levy a transactions and use tax if a majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose, which election shall be consolidated with a regularly scheduled general election for members of the city council, in accordance with Section 2(b) of Article XIII(C) of the California Constitution;
(2) To adopt retail transactions and use tax regulations that incorporate 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;
(3) To adopt retail transactions and use tax regulations that impose a tax 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 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;
(4) To adopt retail transactions and use tax regulations 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 article. (Ord. No. 1451, § 3 (part).)