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1' 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18i 19 20 21 22 23 24 25 26 27 28 29 30 31 32 ORDINANCE NO. 1484 AN ORDINANCE OF THE CITY OF COLTON AMENDING CHAPTER 3.28 OF THE COLTON MUNICIPAL CODE, IMPOSING A SALES AND USE TAX TO BE ADMINIS- TERED BY THE STATE BOARD OF EQUALIZATION AND PROVIDING PENALTIES FOR VIOLATIONS. The City Council of the City of Colton, California. does ordain as follows: Chapter 3.28 of the Colton Municipal Code is hereby amended to read as follows: Section 1. SHORT TITLE. This ordinance shall be known as the Uni- form Local Sales and Use Tax Ordinance. Section 2. RATE. The rate of sales tax and use tax imposed by this ordinance shall be C1.O'/0. Section 3. OPERATIVE DATE. This ordinance shall be operative on January 1, 1976. Section 4. PURPOSE. The City Council hereby declares that this ordinance 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 incorporates 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 contained 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 collecte 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 Equalization in administering and collecting