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Copyrighted by SANTA CLARA COUNTY CODE & Municipal Code Corporation, 1998.

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Sec. A30-12. Purpose.

The Board of Supervisors of the County of Santa Clara hereby declares that this chapter is adopted to achieve the following, among other, purposes, and direct that the provisions hereof be interpreted in order to accomplish those purposes:

(1) To adopt a sales and use tax ordinance which complies with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code of the State of California (Revenue and Taxation Code § 7200 et seq.);

(2) To adopt a sales and use tax ordinance which incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.5 of Division 2 of the said Revenue and Taxation Code (Revenue and Taxation Code § 7200 et seq.);

(3) To adopt a sales and use tax ordinance which imposes a 1 1/4 percent tax and provides a measure therefor that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting the California state sales and use taxes;

(4) To adopt a sales and use tax ordinance which can be administered in a manner that will, to the degree possible consistent with the provisions of Part 1.5 of Division 2 of the said Revenue and Taxation Code (Revenue and Taxation Code § 7200 et seq.), minimize the cost of collecting County sales and use taxes and at the same time minimize the burden of record keeping upon persons subject to taxation under the provisions of this chapter;

(5) To adopt a sales and use tax ordinance which can be administered in a manner that will exclude the receipts of particular sales from the measure of the sales tax imposed by this County which have been included in the measure of the sales tax imposed by any other county, city and county, or city in any other county in this State, and avoid imposing a use tax on the storage, use or other consumption of tangible personal property in this County when the gross receipts from the sale of, or the use of that property have been subject to a sales or use tax by any other county, city and county, or city in another county of this State, pursuant to a sales and use tax ordinance enacted under the provisions of Part 1.5 of Division 2 of the said Revenue and Taxation Code (Revenue and Taxation Code § 7200 et seq.).

(Code 1954, § 2.3-2; Ord. No. NS-216, § 1, 1-2-68; Ord. No. NS-216, § 1, 3-21-72)

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