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TOWN OF TRUCKEE <br /> California <br /> <br />ORDINANCE NO. 98-03 <br /> <br /> AN ORDINANCE OF THE TOWN OF TRUCKEE IMPOSING <br /> A TRANSACTIONS AND USE TAX TO BE <br />ADMINISTERED BY THE STATE BOARD OF EQUALIZATION <br /> <br />The Town Council of the Town of Truckee Does Ordain as Follows: <br /> <br /> Section 1. Title. This ordinance shall be known as the Town of Truckee Transaction and <br />Use Tax Ordinance. This ordinance shall be applicable in the incorporated territory of the Town of <br />Truckee which shall be referred to herein as "Town". <br /> <br /> Section 2. Operative Date. "Operative Date" means the first day of the first calendar <br />quarter commencing more than 110 days after the adoption of this ordinance, the date of such <br />adopting being as set forth below. <br /> <br /> Section 3. Purpose. This ordinance is adopted to achieve the following, among other <br />purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes: <br /> <br /> A. To impose a retail transactions and use tax in accordance with the provisions of Part <br />1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, and Section <br />7286.60 of Part 1.7 of Division 2 which authorizes the Town to adopt this tax ordinance which shall <br />be operative ifa two-thirds (2/3) majority of the electors voting on the measure vote to approve the <br />imposition of the tax at an election called for that purpose. <br /> <br /> B. To adopt a retail transactions and use tax ordinance that incorporates provisions <br />identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions <br />are not inconsistent with the requirements and limitations contained in Part 1.6 of Division 2 of the <br />Revenue and Taxation Code. <br /> <br /> C. To adopt a retail transactions and use tax ordinance that imposes a tax and provides <br />a measure therefor that can be administered and collected by the State Board of Equalization in a <br />manner that adapts itself as fully as practicable to, and requires the least possible deviation fi:om, the <br />existing statutory and administrative procedures followed by the State Board of Equalization in <br />administering and collecting the California State Sales and Use Taxes. <br /> <br /> D. To adopt a retail transactions and use tax ordinance that can be administered in a <br />manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of <br />Division 2 of the Revenue and Taxation Code, minimize the cost of collecting the transactions and <br /> <br /> <br />