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<br />"(d) To adopt sales and use tax regulations <br />which can be administered in a manner <br />that will, to the degree possible con- <br />sistent with the provisions of part 1.5 <br />of Division 2 of the Revenue and Taxation <br />Code, minimize the cost of collecting <br />city sales and use taxes and at the same <br />time minimize the burden of record keep- <br />ing upon persons subject to taxation <br />under the provisions of this article. <br /> <br />"Section 32.3. This article, as amended, shall <br /> <br />become operative on January 1, 1974, and prior thereto <br /> <br />this city shall contract with the State Board of Equali- <br /> <br />zation to perform all functions incident to the admin- <br /> <br />istration and operation of this article~ provided, that <br /> <br />if this city shall not have contracted with the State <br /> <br />Board of Equalization prior to said operative date, it <br /> <br />shall nevertheless so contract and in such case the <br /> <br />operative date shall be the first day of the first <br /> <br />calendar quarter following the execution of such a <br /> <br />contract by the city and by the State Board of Equali- <br /> <br />zationi provided, further, that this article shall not <br /> <br />become operative prior to the operative date of a <br /> <br />Uniform Local Sales and Use Tax Ordinance enacted by <br /> <br />the County of San Mateo pursuant to the provisions of <br /> <br />Part 1.5 of Division 2 of the Revenue and Taxation Code <br /> <br />of the State of california. <br /> <br />"Section 32.4. For the privilege of selling tan- <br /> <br />gible personal property at retail a tax is hereby <br /> <br />imposed upon all retailers in the city at the rate of <br /> <br />95 per cent of I per cent of the gross receipts of <br /> <br />the retailer from the sale of all tangible personal <br /> <br />property sold at retail in this city on and after the <br /> <br />operative date of this article. <br /> <br />-2- <br />