Sec. 35-3. Purpose of Article.
The City Council hereby declares that this Article is adopted to achieve the following among other purposes, and directs that the provisions of this Article shall be interpreted in order to accomplish those purposes:
a.To adopt sales and use tax regulations which comply with the requirements and limitations contained in Part 1.5, Division 2, of the Revenue and Taxation Code of the state.
b.To adopt sales and use tax regulations which incorporate provisions identical to those of the sales and use tax law of the state insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.5, Division 2, of such Revenue and Taxation Code.
c.To adopt sales and use tax regulations which impose a 1% tax and provide a measure therefor that can be administered and collected by the State Board of Equalization in a manner that adopts itself as fully as practical 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 state sales and use taxes.
d.To adopt sales and use tax regulations which can be administered in a manner that will, to the degree possible consistent with the provisions of Part 1.5, Division 2, of such Revenue and Taxation Code, minimize 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 provisions of this Article.