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(d) To adopt a sales and use tax ordinance which can be <br />administered in a manner that will, to the degree possible con- <br />sistent with the provisions of Part 1.5 of Division 2 of the said <br />Revenue and Taxation Code, minimize the cost of collecting city <br />sales and use taxes and at the same time minimize the burden of <br />record keeping upon persons subject to taxation under the provisions <br />of this ordinance; <br /> <br /> (e) To adopt a sales and use tax ordinance ~ich can be ad- <br />ministered in a manner that will exclude the receipts of particular <br />sales from the measure of the sales tax imposed by this City which <br />have been included in the measure of the sales tax lmposed by any <br />other city and county, county other than the county in which this <br />city is located, or city in this State, and avoid imposing a use <br />tax on the storage, use or other consumption of tangible personal <br />property in this City when the gross receipts from the sale of, <br />or the use of, that property has been subject to a sales or use <br />tax by any other city and county, county other than the county in <br />which this City is located, or city in this State, pursuant to a <br />sales and use ta~ ordinance enacted under the provisions of Part <br />1.5 of Division 2 of the said Revenue and Taxation Code. <br /> <br /> SECTION 2~22. Operative Date. Contract with State. This <br />Ordinance shall become operative on April 1, 1956, and prior there- <br />to this City shall contract with the State Board of Equalization <br />to perform all functions incident to the administration and oper- <br />ation of this sales and use tax Ordinance; provided, that if this <br />City shall not have contracted with the said State Board of <br />Equalization, as above set forth, prior to April 1, 1956, this <br />Ordinance shall not be operative until the first day of the first <br />calendar quarter following the execution of such a contract by the <br />City and by the State Board of Equalization, provided further that <br />this Ordinance shall not become operative prior to the operative <br />date of the Uniform Local Sales and Use Tax Ordinance of the <br />County of Orange, California. <br /> <br />-2- <br /> <br /> <br />