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in order to accomplish those purposes: <br /> (1) To impose a retail transactions and use tax in accordance with <br /> the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of <br /> the Revenue and Taxation Code and Section 7285.9 of Part 1.7 of Division <br /> 2, which authorizes the city to adopt this tax. This article shall be operative <br /> 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 /> (2) To adopt a retail transactions and use tax that incorporates <br /> provisions identical to those of the Sales and Use Tax Law of the State of <br /> California insofar as those provisions are not inconsistent with the <br /> requirements and limitations contained in Part 1.6 of Division 2 of the <br /> Revenue and Taxation Code. <br /> (3) To adopt a retail transactions and use tax that imposes a tax <br /> and provides a measure therefor that can be administered and collected by <br /> the California Department of Tax and Fee Administration in a manner that <br /> adapts itself as fully as practicable to, and requires the least possible <br /> deviation from, the existing statutory and administrative procedures <br /> followed by the California Department of Tax and Fee Administration in <br /> administering and collecting the California State Sales and Use Taxes. <br /> (4) To adopt a retail transactions and use tax that can be <br /> administered in a manner that will, to the greatest degree possible, be <br /> consistent with the provisions of Parts 1.6 of Division 2 of the said Revenue <br /> and Taxation Code, and thereby minimize the cost of collecting city <br /> transactions and use taxes, and at the same time minimize the burden of <br /> record keeping upon persons subject to taxation under the provisions <br /> thereof. <br /> Sec. 35-203. - Contract with state. <br /> Prior to the operative date, the city shall contract with the California <br /> Department of Tax and Fee Administration to perform all functions <br /> incidental to the administration and operation of this transactions and use <br /> tax ordinance. If the city has not contracted with the California Department <br /> of Tax and Fee Administration prior to the operative date, it shall <br /> nevertheless so contract and in such a case the operative date shall be the <br /> first day of the first calendar quarter following the execution of such a <br /> contract. The city council may make any technical amendments to this <br /> chapter required by the California Department of Tax and Fee <br /> Administration, except for any changes affecting the tax rate, tax <br /> methodology, or its manner of collection. <br /> Resolution No. 2018-058 <br /> Page 7 of 14 <br />