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1 <br />2' <br />3 <br />4 <br />5 <br />6 <br />7 <br />8 <br />9 <br />10 <br />11 <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />18 <br />19 <br />20 <br />21 <br />22 <br />23 <br />24 <br />25 <br />26 <br />27 <br />28 <br />29 <br />30 <br />31 <br />32 <br />the California State Sales and Use Taxes; <br />(d) To adopt a sales and use tax ordinance which can be ad- <br />ministered in a manner that will, to the degree possible consistent <br />with the provisions of Part 1.5 of Division 2 of the Revenue and <br />Taxation Code, minimize the cost of collecting city sales and use <br />taxes and at the same time minimize the burden of record keeping upon <br />persons subject to taxation under the provisions of this ordinance. <br />Section 5. CONTRACT WITH STATE. Prior to the operative date this <br />city shall contract with the State Board of Equalization to perform all func- <br />tions incident to the administration and operation of this sales and use tax <br />ordinance; provided, that if this city shall not have contracted with the State <br />Board of Equalization prior to the operative date, it shall nevertheless so <br />contract and in such a case the operative date shall be the first day of the <br />first calendar quarter following the execution of such a contract rather than <br />the first day of the first calendar quarter following the adoption of this <br />ordinance. <br />Section 6. SALES TAX. For the privilege of selling tangible personal <br />property at a retail a tax is hereby imposed upon all retailers in the city at <br />the rate stated in Section 2 of the gross receipts of the retailer from the <br />sale of all tangible personal property sold at retail in this city on and after <br />the operative date. <br />Section 7. PLACE OF SALE. For the purposes of this ordinance, all <br />retail sales are consummated at the place of business of the retailer unless <br />the tangible personal property sold is delivered by the retailer or his agent <br />to an out -of -State destination or to a common carrier for delivery to an out - <br />of -State destination. The gross receipts from such sales shall include <br />delivery charges, when such charges are subject to the State sales and use tax, <br />regardless of the place to which delivery is made. In the event a retailer <br />has no permanent place of business in the State or has more than one place of <br />business, the place or places at which the retail sales are consummated shall <br />be determined under rules and regulations to be prescribed and adopted by <br />the State Board of Equalization. <br />-2- <br />