18 - Laserfiche WebLink

3.To enact a retail transactions and use tax ordinance that imposes a 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 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 sales and use taxes;and 4. To enact a retail transactions and use tax ordinance 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 each person subject to taxation under the provisions of this article. B. This article hereby directs that the provisions hereof be interpreted in order to accomplish the purposes that are set forth in this section. (Ord. 2004-32 § 1 (part)) 2.08.245 Contract with state. Prior to the operative date,the county shall contract with the California State Board of Equalization to perform all functions incident to the administration and operation of this article; provided that, if the county shall not have contracted with the State Board of Equalization prior to the operative date,it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract.(Ord. 2004-32 § 1 (part)) 2.08:246 Transactions tax rate. For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated and unincorporated territory of Alameda County at the rate of one-half of one percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this article. (Ord.2004-32 § 1 (part)) 2.08.247 Place of sale. A. For purposes of this article, all retail sales are consummated at the place of business of the retailer,unless the tangible personal property sold is delivered by the retailer or his or her agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges,when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. B.In the event a retailer has no permanent place of business in the state of California or has more than one place of business,the place or places at which the retail sales 4