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ORDINANCE NO. NS-1187 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SANTA ANA ADMINISTERED BY THE STATE BOARD OF EQUALIZATION AND PROVIDING PENALTIES FOR VIOLATIONS THE CITY COUNCIL OF THE CITY OF SANTA ANA DOES ORDAIN AS FOLLOWS: SECTION I: REPEALS. Article II, "Sales and Use Tax," consisting of Sections 35-50 to 35-56 inclusive, of Chapter 35 of the Santa Ana Municipal Code, as enacted in 1952 and amended in 1956 and 1961, is hereby repealed; provided, how- ever, that said article, as amended, shall remain applicable for the purposes of the administration of said article and the imposition of and the collection of tax with respect to the sales of, and the storage, use, or other consumption of tangible personal property prior to January 1, 1974, the making of refunds, effecting credits, the disposition of monies collected, and for the commencement or continuance of any action or proceeding under said ordinance. SECTION II: That the Santa Ana Municipal Code is hereb~ amended by adding an article, to be numbered Article II, Sections 35-50 to 35-66, inclusive, of Chapter 35, which said article reads as follows: Article II. Sales and Use Tax. Sec. 35-50. SHORT TITLE. This article shall be known as the Uniform Local Sales and Use Tax Ordinance. Sec. 35-51. RATE. The rate of sales tax and use tax imposed by this article shall be one per cent (1%). Sec. 35-52. OPERATIVE DATE. This ordinance shall be operative on January 1, 1974. Sec. 35-53. PURPOSE. The City Council hereby declares that this article is adopted to achieve the following, among other, purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes: (a) 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; (b) To adopt a sales and use tax ordinance which incor- porates 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 con- tained in Part 1.5 of Division 2 of the Revenue and Taxation Code; (c) To adopt a sales and use tax ordinance which imposes a 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 Equa- lization in administering and collecting the California State Sales and Use Taxes;