55C - RESO SALES TAX MEASURE - Laserfiche WebLink

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use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the city. (6) Credit Against Use Tax for Transactions Tax Paid Elsewhere. Any person subject to use tax under this article may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax. Sec. 35-211. - Adoption of amendments to state law. All amendments subsequent to the effective date of this article to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this article, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this article. Sec. 35-212.- Enjoining collection prohibited. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against the State or the city, or against any officer of the State or the city, to prevent or enjoin the collection hereunder, or Parts 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected. Sec. 35-213. — Termination. The authority set forth in this article to impose a retail transactions and use tax shall continue until such authority is terminated by the voters of the City in the manner provided by law. Sec. 35-214. - Oversight committee. The City Council shall, by resolution establish as citizen oversight committee to act in an advisory role to the City Council in reviewing the annual revenue and expenditures of funds from the tax authorized by this article. The resolution shall establish the committee members' terms, qualifications and duties, and the committee's scope of authority. Sec. 35-215. - Annual Audit. An annual audit of the revenue generated by the sales and use tax and the expenditures made will be conducted by an independent certified public accountant. 55C-20