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ORDINANCE NO. AN ORDINANCE OF THE TOWN OF LOS ALTOS HILLS, IMPOSING A CITY SALES AND USE TAX: PROVIDING FOR THE PERFORMANCE BY THE STATS BOARD OF EQUALIZATION .OF ALL FUNCTIONS INCIDENT TO THE ADMIN- ISTRATION, OPERATION AND COLLECTION OF THE SALES AND USE 91X HEREBY IMPOSED: AND PROVIDING PENALTIES FOR VIOLATIONS THEREOF. The City Council of the Town of Los Altos Hills does ordain as follows: Section 1. SHORT TITLE. This ordinance shall be known as the Uniform Local Salsa an Use Tax Ordinance of the Town of Los Altos Hills. Section 2. PURPOSE. The City Council of the Town of Los Altos Hills hereby declares 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 of the State of California; (b) To adopt a sales and use tax ordinance which incorpor- ates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not incon- sistent with the requirements and limitations contained in Part 1.5 of Division 2 of the said Revenue and Taxation Code; (c) To adopt a sales and use tax ordinance which imposes a ninety one hundredths of one percent (.0091,%) 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 practical 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 the California State Sales and Use Taxes; (d) To adopt a sales and use tax ordinance which can be admin- istered in a manner that will, to the degree possible consistent with the provisions of Part 1.5 of Division 2 of the said Revenue and Taxation Code, minimize the cost of collecting city sales and use taxes and at the same time minimize the burden of record keep- ing upon persons subject to taxation under the provisions of this ordinance; (e) To adopt a sales and use tax ordinance which can be admin- istered in a manner that will exclude the receipts of particular sales from the measure of the sales tax imposed by this City which have been included in the measure of the sales tax imposed by any other city and county, county other than the county in which this city is located, or city in this State, and avoid imposing a use tax on the storage, use or other consumption of tangible personal property in this City when the gross receipts from the sale of, or the use of, that property has been subject to a sales or use tax by any other city and county, county other than the county in which this city is located, or city in this State, pursuant to a sales and use tax ordinance enacted under the provisions of Part 1.5 of Division 2 of the said Revenue and Taxation Code. Section 3. OPERATIVE DATE. CONTRACT WITH STATE. This ordinance shall become opera ve on anuary 1, 1957, and prior thereto this City shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this sales and use tax ordinance; provided, that if this City