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File Number: 14-278 <br />be applicable in the incorporated territory of the City. <br />Section 2-19-105. Operative Date. <br />"Operative Date" means the first day of the first calendar quarter commencing more than 110 <br />days after the adoption of this ordinance, the date of such adoption being as set forth below. <br />Section 2-19-110. Purpose. <br />This ordinance is adopted to achieve the following, among other purposes, and directs that <br />the provisions hereof be interpreted in order to accomplish those purposes: <br />(a) To impose a retail transactions and use tax in accordance with the provisions of <br />Part 1.6 (commencing with Section 7251) of Division 2 of the California Revenue and Taxation <br />Code and Section 7285.9 of Part 1.7 of Division 2 which authorizes the City to adopt this tax <br />ordinance, which shall be operative if a majority of the electors voting on the measure vote to <br />approve the 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 <br />of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting the <br />transactions and use taxes, and at the same time, minimize the burden of record keeping <br />upon persons subject 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 <br />tax 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 <br />the operative date shall be the first day of the first calendar quarter following the execution of <br />such a 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 all <br />retailers in the incorporated territory of the City at the rate of 0.5% of the gross receipts of any <br />retailer from the sale of all tangible personal property sold at retail in said territory on and after <br />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 <br />City of San Leandro Page 3 Printed on 11125/2014 <br />