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which shall be operative if a 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 />(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 <br />provisions are not inconsistent with the requirements and limitations contained in Part 1.6 of <br />Division 2 of the Revenue and Taxation Code. <br />(c) To adopt a retail transactions and use tax ordinance that imposes a tax and <br />provides a measure therefore that can be administered and collected by the State Board of <br />Equalization in a manner that adapts itself as fully as practicable to, and requires the least <br />possible deviation from, the existing statutory and administrative procedures followed by the <br />State Board of Equalization in administering and collecting the California State Sales and Use <br />Taxes. <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 <br />and use taxes, and at the same time, minimize the burden of record keeping upon persons subject <br />to taxation under the provisions of this ordinance. <br />Section 2-19-115. Contract with State. <br />Prior to the operative date, the City shall contract with the State Board of Equalization to <br />perform all functions incident to the administration and operation of this transactions and use tax <br />ordinance; provided, that if the City shall not have contracted with the State Board of <br />Equalization prior to the operative date, it shall nevertheless so contract and in such a case the <br />operative date shall be the first day of the first calendar quarter following the execution of such a <br />contract. <br />Section 2-19-120. Transactions Tax Rate. <br />For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon <br />all retailers in the incorporated territory of the City at the rate of 0.25% of the gross receipts of <br />any retailer from the sale of all tangible personal property sold at retail in said territory on and <br />after the operative date of this ordinance. <br />Section 2-19-125. Place of Sale. <br />For the purposes of this ordinance, all retail sales are consummated at the place of business <br />of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to <br />an out-of--state destination or to a common carrier for delivery to an out-of--state destination. The <br />gross receipts from such sales shall include delivery charges, when such charges are subject to <br />the state sales and use tax, regardless of the place to which delivery is made. In the event a <br />retailer has no permanent place of business in the State or has more than one place of business, <br />the place or places at which the retail sales are consummated shall be determined under rules and <br />regulations to be prescribed and adopted by the State Board of Equalization. <br />