Ord 0406- IMPOSING A TOWN SALES AND USE TAX PROVIDING FOR THE PERFORMANCE BY THE STATE BOARD OF EQUALIZATION OF ALL FUNCTIONS INCIDENT

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by the State Board of Equalization in administering and collect- Ing the California States 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 con- sistent with the provisions of 'Da;4rt 1.5 of Division 2 of the said Revenue and. Taxation Code,.m1nimize 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 rovisi.ons of th.i u ordina.n.ce; (e) To ad.ox)t a sales and use tax ordinance which can be administered in a manner that will exclude the receipts of par- ticular sales from the measure of the sales tax imposed by this Town which have been included in the measure of the sales tax imposed by any other city and county, county other than the county In which this Town is located, or city in this State, and avoid imposing a use tax on the storage, use or other consumption of tangible personal property in this Town when the gross receipts from the sale of, or the use of, that property has been subject to a sales or use tax by any other city and county, county other than the county in which this Town is located, or city in this State, pursuant to a sales and use 'tax ordinance enacted under the provisions of Ra.rt 1.5 of Division 2 of the said Revenue and. Taxation Code, Section 6. OPERATIVE DATE. CONTRACT WITH STATE. This ordinance shill become operative on October 1, 1956, and prior thereto this Town shall contract with the State Board of E'cual- i.zation to perform, all functions incident to the a administra.tion and operation of this sale: and use tax ordinance; provided, that if this Town shall not have contracted with the said State Board of EQualization, as above set forth, prior to October 1, 1956.9 - this ordinance shall not be operative until the first day of the 2-.