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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 />Sec. 35-204. - Imposition of transactions and use tax — Rate. <br />Ordinance No. NS -2952 <br />Page 2 of 9 55A-1 2 <br />