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ORDINANCE NO. 11, 3J <br />AN ORDINANCE IMPOSING A SALES AND USE TAX <br />TO BE ADMINISTERED BY THE STATE BOARD OF <br />EQUALIZATION, PROVIDING PENALTIES FOR <br />VIOLATIONS AND REPEALING PRIOR ORDINANCES <br />CONCERNING SALES AND USE TAXES. <br />THE TOWN COUNCIL OF THE TOWN OF LOS GATOS DOES ORDAIN AS FOLLOWS: <br />SECTION 1. <br />Article II of Chapter 28 (sections 28 -7 through 28 -13) of the <br />Code of the Town of Los Gatos is repealed.. Ordinances No. 347 and. <br />348 of the Town of Los Gatos are repealed. <br />SECTION 2. <br />Article TI is added to Chapter 28 of the Code of the Town of Los <br />Gatos, to read,: <br />SEC. 28 -7.1. SHORT TITLE. This ordinance shall be known as the <br />Uniform Local Sales and. Use Tax Ordinance. <br />SEC. 28 -7.2 RATE The rate of sales tax and use tax imposed: by <br />this ordinance shall be ninety --one hund.reths of one percent (.0091). <br />SEC. 28 -7.3. OPERATIVE DATE This ordinance shall be operative <br />on January 1, 1974. <br />SEC. 28 -7.4 PURPOSE The Town Council hereby declares that this <br />ordinance is adopted to achieve the following, among other, <br />purposes, and directs that the provisions hereof be interpreted <br />in order to accomplish those purposes: <br />(a) To adopt a sales and, use tax ordinance which complies <br />with the requirements and. limitations contained in <br />Part 1.5 of Division 2 of the Revenue and. Taxation C ode ; <br />(b) To adopt a sales and, use tax ordinance which incorporates <br />provisions identical to those of the Sales and Use Tax <br />Law of the State of California insofar as those <br />