Council Agendas and Reports
Item 06 - Ordinance for Sales Tax Measure to be Placed on November 6, 2018 Ballot
10/23/2018 4:30:01 PM
6/14/2018 9:54:53 AM
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06 Attachment 1
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2 of 9 <br /> Ordinance # June 19, 2018 <br /> <br />SECTION 2. AMENDMENT OF MUNICIP AL CODE . Chapter 2.60 , Transactions and Use Tax, of the <br />Los Gatos Town Code, is hereby added to read as follows: <br /> <br />Sec. 2.60.010 . T itle. <br /> <br />This ordinance shall be known as the Los Gatos Transactions and Use Tax O rdinance. The Town <br />of Los Gatos hereinafter shall be called "Town ." This ordinance shall be applicable in the <br />incorporated territory of the Town . <br /> <br />Sec. 2.60.020 . O perative Date. <br /> <br />"Operative Date" means the first day of the first calendar quarter commen cing more than 110 <br />days after the adoption of this ordinance, the date of such adoption being as set forth below. <br /> <br />Sec. 2.60.030 . Purpose . <br /> <br />This ordinance is adopted to achieve the following, among other purposes, and directs that the <br />provisions hereof be interpreted in order to accomplish those purposes: <br /> <br />A. To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 <br />(commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and Section <br />7285.9 of Part 1.7 of Division 2 which authorizes the Town to adopt this tax ordinanc e which <br />shall be operative if a majority of the electors voting on the measure vote to approve the <br />imposition of the tax at an election called for that purpose. <br /> <br />B. To adopt a re tail transactions and use tax ordinance that incorporates provisions identical to <br />those of the Sales and Use Tax Law of the State of California insofar as those provisions are not <br />inconsistent with the requirements and limitations contained in Part 1.6 of Division 2 of the <br />Revenue and Taxation Code. <br /> <br />C. To adopt a retail transactions and use tax ordinance that imposes a tax and provides a <br />measure therefore that can be administered and collected by the California Department of Tax <br />a nd Fee Administration in a manner that adapts itself as fully as practicable to, and requires the <br />least possible deviation from, the existing statutory and administrative procedures followed by <br />the California Department of Tax and Fee Administration in administering and collecting the <br />California State Sales and Use Taxes. <br /> <br />D. To adopt a retail transactions and use tax ordinance that can be administered in a manner <br />that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of <br />Division 2 of the Revenue a nd Taxation Code, minimize the cost of collecting the transactions <br />and use taxes, and at the same time, minimize the burden of record keeping upon persons <br />subject to taxation under the provisions of this ordinance. <br />
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