HomeMy WebLinkAboutCC ORD 1956-910 Sales and use tax (Repealed by 1390)ORDINANCE NO. 910
AN ORDINANCE OF THE CITY OF NATIONAL CITY, T.=POSING A CITY SALES
„� FOR
:HE PER O nI N E T-i-'� l .T OF
AND USE TAX; PROVIDING ��O.c _ .� 1 :.�c:F�:i_,.A,�Cr� hY i.<� STATE -:O:;�RD
EQUALIZATIN OF ALL FUNCTIONS I71:CIDENT TO THE ADMINISTRATION,
OPERATION AND COLLECTION OF Ti. SALES AND USE TAX HEREBY T:POSED;
S `SPENDING THE PROVISTOITS OF ORDINANCES NOS. 726 AND 826 DURING
SUCH TT= AS THIS ORDfl'A CE IS OP'IRATIVE; AND PROVIDING PENALTIES
FOR VIOLAT_C S T- REOF.
The City Council of the City of National City does ordain
as follows:
Section 1. SHORT TITLE. This ordinance shall be
known as the Uniform Local Sales and Use Tax Ordnance of the
City of National City.
Section 2. PURPOSE. The City Council of the City of
National City hereby declares that this ordinance 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 a sales and use tax ordinance which complies
with the requirements and limitations contained in Part 1.5 of
Division 2 of the Revenue and Taxation Code of the State of
California;
(b) To adopt a sales and use tax ordinance which
incorporates provisions identical to those of the Sales and
Use Tax Law of the State of California insofar as those pro-
visio-•s are not inconsistent with the requirements and limitations
contained in Part 1.5 of Division 2 of the said Revenue and
Taxation Code;
(c) To adopt a sales and use tax ordinance which imposes
a one percent (15) tax and provides 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 statu-
tory and administrative procedures followed by the State Board
of Equalization in administering and collecting the California
State Sales and Use Taxes;
(d) To adopt a sales and use tax ordinance which can
be administered in a manner that will, to the d egree possible
consistent with the provisions of Part 1.5 of Division 2 of
the said Revenue and Taxation Code, minimize the cost of
col_ectin„ 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 ordinance;
(e) To adopt a sales and use tax ordinance which can be
administered in a manner that will exclude the receipts of parti-
cular sales from the measure of the sales tax imposed by this
City 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 city 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 City 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 city is located, or city in this
State, pursuant to a sales and use tax ordinance enacted under the
provisions of Part 1.5 of Division 2 of the said Revenue and
Taxation Code.