05 Impose Sale/Use Tax
05 Impose Sale/Use Tax
1/4/2005 5:26:00 PM
12/14/2000 7:02:35 PM
City Clerk Records
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TOWN OF TRUCKEE <br /> California <br /> <br />ORDINANCE NO. 93-05 <br /> <br />AN ORDINANCE OF THE TOWN OF TRUCKEE IMPOSING A SALES AND USE TAX <br />TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION <br /> AND PROVIDING PENALTIES FOR VIOLATION <br /> <br /> The Town Council of the Town of Truckee Does Ordain as Follows: <br /> <br /> Section 1. <br />Tax Ordinance. <br /> <br />SHORT TITLE. This ordinance shall be known as the Uniform Sales and Use <br /> <br /> Section 2. RATE. <br />shall be one percent 1%. <br /> <br />The rate of sales tax and use tax imposed by this ordinance <br /> <br />Section 3. OPERATIVE DATE. This ordinance shall be operative on April 1, 1993. <br /> <br /> Section 4. PURPOSE. The City Council hereby declares that this ordinance is adopted <br />to achieve the following, among other purposes, and directs that the provisions hereof be interpreted <br />in order to accomplish those purposes: <br /> <br /> (a) To adopt a sales and use tax ordinance which complies with the requirements and <br />limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code; <br /> <br /> (b) To adopt a sales and use tax ordinance which incorporates provisions identical to <br />those of the Sales and Use Tax Law of the State of California insofar as those provisions are not <br />inconsistent with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue <br />and Taxation Code: <br /> <br /> (c) To adopt a sales and use tax ordinance which can be administered in a manner that <br />will, to the degree possible consistent with the provisions of Part 1.5 of Division 2 of the Revenue <br />and Taxation Code, minimize the cost of collecting city sales and use taxes and at the same time <br />minimize the burden of record keeping upon persons subject to taxation under the provisions of this <br />ordinance. <br /> <br /> Section 5. CONTRACT WITH STATE. Prior to the operative date this city shall <br />contract with the State Board of Equalization to perform all functions incident to the administration <br />and operation of this sales and use tax ordinance; provided, that if this city shall not have contracted <br />with the State Board of Equalization prior to the operative date, it shall nevertheless so contract and <br />in such a case the operative date shall be the first day of the first calendar quarter following the <br />execution of such a contract rather than the first day of the first calendar quarter following the <br />adoption of this ordinance. <br /> <br /> Section 6. SALES TAX. For the privilege of selling tangible personal property at retail, <br />a tax is hereby imposed upon all retailers in the city at the rate stated in Section 2 of the gross <br /> <br /> <br />
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