ORD 0261 - Laserfiche WebLink

0]~<DIF~,~I,~CE NO, 261 ABI ORDINANCE Ci~ ~H~ CITY 0~ P]~EASA~jT0~j, II~CSING A ~I~ ~:_~ALZS ,ni~ USE T~[; P}]OVIDI~,ZC FOPi T~ P'RFCRJv~.NCE BY THE ~TATE BOA}*~D 0F E~UALIZATION 0F ~'~L ~%~qCTIOiq.3 IZ~'GIDE~ T0 TE AD~.~NISTRATION, OPERATION ~3~ COLLECTI0~ 0F ~E S~.LES A~,T~ USE TAX HEkEBY I!~.'~0SED; '~}~U~.~E~ING ~=~ PROVISI01'~S 0F 0iZDi~Y~%!~ZOE NO. 207 (BALES Tiff) ~D 01~DIi%'~iVCE NC. 212 (USE T~I) D~ING SUCH Ti~] AS T]]iIS IS 0!~ERATIYE; ~Z PROVIDING I~E!qkI~TIES FOR VIOLATICNS THEi~EOF. The City Council or the City of ~leasanbon does ordain as fol]ows: Section 1. SHO~T TITLE. This ~a~nce shall be ~nown as the Uniform Local S~es and Us~ Tax Ordinance o~ the City of t~leasanton. Section 2. P~0SE. The City Council or %he City of 2leasaaron hereby declares that this ordinance is adopted to achieve the following, among other, purposes, and directs that the provisions hereof be inte~'preted in order to accomplish those purposes: with the requirements and limitations contained t Division 2 or the Revenue and Taxation Code of the State of Call forn ia; t~x orcmn ace whmch lncorporat provisions identical to those of the n se T x L w of th' ~ ~ e State of California insolaf s.s those p~ovisions are not incon- sistent ~with the requirements and limitations contained in ~art 1.5 of Division 2 of the said Revenue end Taxation Code; (c) To adopt a sales and use tax ordinance which imposes one pe~cent (lye) tax and provides a measure therefo~ that can be aeministered and collected by the State Board of Equalization in a manner that adapts itself as fully as practical to, and re- quires the lea. st ]~ossible deviation from, the existing statu- tory s~nd administrative proceduz. es followed by the .State Board of Equalization in a~inistering and collecting the California State Sales and Use Taxes; {d) To adopt s sales and use tax ordinance '~hich can be ai;';inistered in a manner that will, to the degree possible consistent with the provisions of Part i.5 of Division 2 of the said Revenue and Taxation Code, minimize the burden of reco!~d keeping upon persons subject to taxation under the provisions of this ordinance; (e) To adopt a sales and use tax ordinal, ca which cs~n be a~inistered in a manner that will exclude the receipts of particular sales from the measure of the sa]es sales tax imposed by this City which have been included in the meas~e of the sales tax imposed by any other city and county, county other than the county in which this city is ][ocated, or city in this State, and avoid imposin~ a use tax on the storage, use or other consmuption of tangible personal j[~rof~,erty in t.~is City when the gross receipts from the sale of, or the use of, that property been subject to a sales or use ta>: by any other city and county, co~ty other than the county in which thi. s city is located, or cit~ in this State, pursuant to a sales and use tax ordinance encored under the provisions of Part ]-..5 of Division 2 of the said Revenue ~d Tazatton Code.