California

Revenue and Taxation Code - RTC

7,332 sections, each with the official text and a plain-English explanation of what it means for you.

• § 7099.1 — (a) (1) With respect to tax advice, the protections of confidentiality that apply to a communication between a client and an attorney, as set forth in Article 3 (commencing with Section 950) of Chapte
• § 71 — The assessor shall determine the new base year value for the portion of any taxable real property which has been newly constructed.
• § 7101 — All fees, taxes, interest, and penalties imposed and all amounts of tax required to be paid to the state under this part, and restitution orders or any other amounts otherwise authorized by law to be
• § 7101.3 — Notwithstanding Section 7101, all revenues, less refunds, derived from the taxes imposed to Sections 6051.
• § 7102 — The money in the fund shall, upon order of the Controller, be drawn therefrom for refunds under this part, credits or refunds pursuant to Section 60202, and refunds pursuant to Section 1793.
• § 7102.1 — (a) On and after April 1, 2023, and before April 1, 2024, the California Department of Tax and Fee Administration, with the concurrence of the Department of Finance, shall, on a quarterly basis, estim
• § 7103 — (a) For purposes of this section: (1) “City” means a city within the geographic boundaries of a county.
• § 7104 — (a) The Transportation Investment Fund (hereafter the fund) is hereby created in the State Treasury.
• § 7104.1 — Notwithstanding any other provision of law, the requirements imposed on cities and counties by subdivision (f) of Section 7104 shall not apply for any fiscal year in which the transfer of revenues fro
• § 7104.2 — (a) The Transportation Investment Fund (hereafter the fund) in the State Treasury is hereby continued in existence.
• § 7104.3 — (a) Notwithstanding any other provision of law, upon order of the Department of Finance, all or some of the state agencies collecting revenue for, or spending from, the Transportation Investment Fund
• § 7104.4 — (a) The State Highway Account in the State Transportation Fund is the successor account to the Transportation Investment Fund.
• § 7105 — (a) The Transportation Deferred Investment Fund is hereby created in the State Treasury.
• § 7105.1 — (a) The State Highway Account in the State Transportation Fund is the successor account to the Transportation Deferred Investment Fund.
• § 7106 — (a) Pursuant to Section 14558 of the Government Code, the transfer of revenues from the General Fund to the Transportation Investment Fund that would have otherwise been required under subdivision (a)
• § 7107 — Pursuant to the requirements of paragraph (1) of subdivision (b) of Section 1 of Article XIX B of the California Constitution, moneys in the Transportation Investment Fund derived from the 2005-06, 20
• § 7152 — (a) Any person required to make, render, sign, or verify any report who makes any false or fraudulent return, with intent to defeat or evade the determination of an amount due required by law to be ma
• § 7153 — Any violation of this part by any person, except as otherwise provided, is a misdemeanor.
• § 7153.5 — Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the reporting, assessment, or payment of a tax or an amount due required by law to be
• § 7153.6 — (a) Notwithstanding any other provision of this part, any person who purchases, installs, or uses in this state any automated sales suppression device or zapper or phantom-ware with the intent to defe
• § 7154 — Any prosecution for violation of any of the penal provisions of this part shall be instituted within five years after the commission of the offense, or within two years after the violation is discover
• § 7155 — (a) Any person who, for the purpose of evading the payment of taxes due under this part, knowingly fails to obtain a valid permit prior to the date on which the first tax return is due shall be liable
• § 7156 — (a) In the case of any civil proceeding which is— (1) Brought by or against the State of California in connection with the determination, collection, or refund of any tax, interest, or penalty under t
• § 7157 — (a) (1) Restitution orders or any other amounts imposed by a court of competent jurisdiction for criminal offenses upon a person or any other entity that are due and payable to the board may be collec
• § 7176 — In the determination of any case arising under this part the rule of res judicata is applicable only if the liability involved is for the same quarterly period as was involved in another case previous
• § 72 — (a) A copy of any building permit issued by any city, county, city and county, or any entity authorized to issue a building permit shall be transmitted by each issuing entity to the county assessor as
• § 7200 — This part is known and may be cited as the “Bradley-Burns Uniform Local Sales and Use Tax Law.
• § 7201 — Any county may by action of its board of supervisors adopt a sales and use tax in accordance with the provisions of this part.
• § 7202 — The sales tax portion of any sales and use tax ordinance adopted under this part shall be imposed for the privilege of selling tangible personal property at retail, and shall include provisions in sub
• § 7202.5 — In addition to the provisions set forth in paragraphs (1) to (8), inclusive, of subdivision (h) of Section 7202, a city, county, or city and county sales and use tax ordinance may provide that any per
• § 7202.8 — Any pledge of taxes pursuant to Section 33641 of the Health and Safety Code made with respect to taxes imposed under Section 7202.
• § 7203 — The use tax portion of any sales and use tax ordinance adopted under this part shall impose a complementary tax upon the storage, use or other consumption in the county of tangible personal property p
• § 7203.1 — (a) Notwithstanding any other provision of law, during the revenue exchange period only, the authority of a county or a city under this part to impose a tax rate as specified in an ordinance adopted p
• § 7203.2 — The sales and use tax ordinance of a county, city, city and county, or redevelopment agency adopted pursuant to this part, shall be deemed to adopt by reference the provisions of Sections 7202 to 7203
• § 7203.5 — (a) The State Board of Equalization shall not administer and shall terminate its contract to administer any sales or use tax ordinance of a city, county, or city and county, if that city, county, or c
• § 7204 — All sales and use taxes collected by the State Board of Equalization pursuant to contract with any city, city and county, redevelopment agency, or county shall be transmitted by the board to such city
• § 7204.03 — (a) Notwithstanding any other provision of this part, in the case of retail sales of jet fuel that are consummated at the point of delivery of that jet fuel to an aircraft at a multijurisdictional air
• § 7204.1 — (a) For purposes of this section: (1) “Local agency” means a city, county, city and county, or redevelopment agency.
• § 7204.2 — (a) The State Board of Equalization shall continue to negotiate a settlement with the government of the United States relating to the amount and repayment of the sales tax refund liability of the stat
• § 7204.3 — The board shall charge a city, city and county, redevelopment agency, or county an amount for the board’s services in administering the sales and use tax ordinance of the local entity, as determined b
• § 7204.4 — The Director of Transportation and the Controller shall charge for the cost of their services in administering the responsibilities assigned to them in Chapter 4 (commencing with Section 99200) of Par
• § 7205 — (a) For the purpose of a sales tax imposed by an ordinance adopted pursuant to this part, all retail sales are consummated at the place of business of the retailer unless the tangible personal propert
• § 7205.1 — (a) Notwithstanding any other provision of law, in connection with any use tax imposed pursuant to this part with respect to the lease (as described in Sections 371 and 372 of the Vehicle Code) of a n
• § 7207 — Nothing in this part shall require or be construed to require any city, county, or city and county, to impose any sales or use taxes or to increase any sales or use taxes.
• § 7209 — The board may redistribute tax, penalty and interest distributed to a county or city other than the county or city entitled thereto but such redistribution shall not be made as to amounts originally d
• § 721 — The board shall annually value and assess all of the taxable property within the state that is to be assessed by it pursuant to Section 19 of Article XIII of the Constitution and any legislative autho
• § 721.5 — (a) Notwithstanding Section 721 or any other provision of law to the contrary, commencing with the lien date for the 2003–04 fiscal year, the board shall annually assess every electric generation faci
• § 7210 — Notwithstanding Section 7203.
• § 7211 — Notwithstanding Section 7203.
• § 7212 — Any redevelopment agency adopting a sales and use tax ordinance pursuant to Section 7202.
• § 7213 — (a) For purposes of this section: (1) “Local agency” has the same meaning as defined in Section 53084.
• § 722 — State-assessed property shall be assessed at its fair market value or full value as of 12:01 a.
• § 722.5 — (a) Real property assessed by the board pursuant to Section 19 of Article XIII of the California Constitution on January 1, which thereafter becomes subject to local assessment, shall not be assessed
• § 7221 — This chapter shall be known and may be cited as the Bradley-Burns Bill of Rights.
• § 7222 — For purposes of this chapter: (a) “Contract” means any agreement for state administration of local sales and use taxes.
• § 7223 — The Legislature finds and declares all of the following: (a) Each local jurisdiction that has a contract with the board has the right to depend on the board’s staff to provide informative and responsi
• § 7224 — Each local jurisdiction has the right to have the law administered in a uniform manner.
• § 7225 — Each local jurisdiction has the right to rely on the board’s written information and answers to questions.
• § 7226 — In addition to any charges imposed by the board pursuant to Section 7204.
• § 723 — The board may use the principle of unit valuation in valuing properties of an assessee that are operated as a unit in a primary function of the assessee.
• § 723.1 — Operating nonunitary properties are those that the assessee and its regulatory agency consider to be operating as a unit, but the board considers not part of the unit in the primary function of the as
• § 7231 — (a) This chapter may be cited as the Motor Carriers of Property Permit Fee Act.
• § 7232 — (a) Every motor carrier of property shall annually pay a permit fee to the Department of Motor Vehicles.
• § 7233 — No city, county, or city and county, shall assess, levy, or collect an excise or license tax of any kind, character, or description whatever upon the transportation business conducted on or after the
• § 7234 — (a) The uniform business license tax fee imposed by this chapter is in lieu of all city, county, or city and county excise or license taxes of any kind, character, or description whatever, upon the tr
• § 7235 — (a) The Safety Fee and Carrier Inspection Fee imposed by this chapter shall be paid by all motor carriers of property, as defined in Section 34601 of the Vehicle Code.
• § 7236 — (a) Uniform business license tax fee payments collected by the Department of Motor Vehicles pursuant to Section 7232 shall be deposited in the State Treasury to the credit of the General Fund.
• § 7237 — This chapter is enacted for the purpose of creating a special fund to cover the costs to the Department of the California Highway Patrol to deter commercial motor vehicle cargo thefts and provide secu
• § 7238 — All money or fees deposited in the Motor Carriers Safety Improvement Fund shall be available for appropriation by the Legislature to cover the costs to the Department of the California Highway Patrol
• § 724 — Whenever any act is required or allowed to be done on or before a date specified in this chapter and that day is a Saturday, Sunday or holiday, the act may be performed timely during the next followin
• § 725 — The failure to receive any notice required to be given by the board or the failure of the board to complete any action by a date specified under this chapter, shall not affect the validity of an asses
• § 7251 — This part is known and may be cited as the “Transactions and Use Tax Law.
• § 7251.1 — The combined rate of all taxes imposed in accordance with this part in any county may not exceed 2 percent.
• § 7252 — “District,” as used in this part, means any city, county, city and county, or other governmental entity authorized, to impose transaction and use taxes pursuant to this part.
• § 7253 — “Transaction” or “transactions” as used in this part have the same meaning respectively as the words “sale” or “sales,” and the word “transactor” as used in this part has the same meaning as “seller,”
• § 7261 — The transactions tax portion of any transactions and use taxes ordinance adopted under this part shall be imposed for the privilege of selling tangible personal property at retail, and shall include p
• § 7262 — The use tax portion of any transactions and use tax ordinance adopted under this part shall impose a complementary tax upon the storage, use, or other consumption in the district of tangible personal
• § 7262.2 — The transactions and use tax ordinance of a district adopted pursuant to this part, shall be deemed to adopt by reference the provisions of Sections 7261 and 7262, as now in effect or as later amended
• § 7262.3 — Notwithstanding any other provision of law, the Santa Clara Valley Transportation Authority may adopt an ordinance imposing a transactions and use tax at a rate of 0.
• § 7263 — For the purposes of a transactions tax imposed by an ordinance adopted pursuant to this part, all retail transactions are consummated at the place of business of the retailer unless the tangible perso
• § 7265 — No ordinance adopted pursuant to this part shall be operative on other than the first day of a calendar quarter, or prior to the first day of the first calendar quarter, commencing more than 110 days
• § 7267 — (a) Except as provided in Chapter 4 (commencing with Section 7275), there shall be no recovery from the state for the imposition of any unconstitutional or otherwise invalid tax that is levied in conf
• § 7269 — The board may redistribute tax, penalty, or interest distributed to a district other than the district entitled thereto, but such redistribution shall not be made as to amounts originally distributed
• § 7270 — (a) Prior to the operative date of any ordinance imposing a transactions and use tax pursuant to this part, the district shall contract with the board to perform all functions incident to the administ
• § 7270.5 — Any action or proceeding filed on the basis that a tax ordinance provided for in this part or Part 1.
• § 7271 — All transactions and use taxes collected by the board pursuant to contract with the district shall be transmitted by the board to the district periodically as promptly as feasible.
• § 7271.1 — (a) For purposes of this section: (1) “Quarterly taxes” means the total amount of transactions and use taxes transmitted by the board to a district for a calendar quarter.
• § 7272 — The district shall pay to the board its costs of preparation to administer and operate the transactions and use taxes ordinance.
• § 7273 — In addition to the amounts otherwise provided for preparatory costs, the board shall charge each district an amount for the board’s services in administering the transactions and use tax determined by
• § 7273.2 — The board shall annually prepare a report showing the amount of both reimbursed and unreimbursed costs incurred by it in administering transactions and use taxes imposed by districts pursuant to this
• § 7274 — The board shall make available to all licensed vehicle, vessel, and aircraft dealers who hold seller’s permits in this state information concerning the cities and counties located within districts whi
• § 7275 — (a) Where a tax levied in a county in conformity with Part 1.
• § 7276 — Any taxpayers located in the jurisdiction in which an unconstitutional tax as described in subdivision (a) of Section 7275 was levied may claim a credit against their total amount of state and county
• § 7277 — (a) In the event that any tax collected under this part is determined on the basis of Section 4 of Article XIII A of the California Constitution to be unconstitutional in a final and nonappealable dec
• § 7279 — (a) The total amount of refunds paid under this chapter shall be the amount of the impounded revenues derived from the unconstitutional tax plus any interest earned on that amount that remains after v
• § 7279.5 — A copy of the provisions of this chapter may be filed by the board with the court to demonstrate that implementation of the proposed plan of reimbursement, refund, or credit in accordance with the pro
• § 7279.6 — An arbitrary and capricious action of the board in implementing the provisions of this chapter shall be reviewable by writ.
• § 7280 — (a) The legislative body of any city, county, or city and county may levy a tax on the privilege of occupying a room or rooms, or other living space, in a hotel, inn, tourist home or house, motel, or
• § 7280.5 — (a) The redevelopment agency of any city which has levied a transient occupancy tax pursuant to Section 7280 or 7281 may also, by ordinance, levy a transient occupancy tax in accordance with this part
• § 7281 — The legislative body of any city or county may levy a tax on the privilege of renting a mobilehome, as defined in Section 18008 of the Health and Safety Code, which is located outside a mobilehome par
• § 7282 — Notwithstanding any other provision of law, no city, county, or city and county may levy a tax on the privilege of occupying a campsite in a unit of the state park system.
• § 7282.3 — (a) Notwithstanding any other provision of law, no city, county, or city and county may levy a tax under Section 7280 on any amount subject to tax under the Sales and Use Tax Law (Part 1 (commencing w
• § 7283 — A board of supervisors may, by ordinance or resolution, establish procedures for the collection of delinquent amounts of any tax levied pursuant to this chapter.
• § 7283.5 — (a) (1) A purchaser, transferee, or other person or entity attempting to obtain ownership of a property, the owner of which is required to collect the tax imposed pursuant to this chapter, may request
• § 7283.51 — Notwithstanding any other provision of law, except in the case of fraud or the failure of a property owner to file a transient occupancy tax return, a city, county, or city and county may institute an
• § 7284 — (a) The board of supervisors of any county may license, for revenue and regulation, and fix the license tax upon, every kind of lawful business transacted in the unincorporated area of the county, inc
• § 7284.1 — (a) No license tax or fee levied by a charter or general law county, city and county, or city, or by a district or any other local agency, that is measured by the licensee’s income or gross receipts,
• § 7284.10 — For the purposes of this chapter, all of the following definitions shall apply: (a) “Alcoholic beverages” has the same meaning as that term is defined in Section 23004 of the Business and Professions
• § 7284.12 — (a) Notwithstanding any other law, and except as provided in this section, on or after the effective date of this chapter, a local agency shall not impose, increase, levy and collect, or enforce any t
• § 7284.13 — The provisions of this chapter are to be construed liberally so as to effectuate their intent, policy, and purposes.
• § 7284.14 — If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances is
• § 7284.15 — (a) A civil action with respect to the application of this chapter to a tax, fee, or other assessment shall be given preference over all other civil actions before the court in the matter of setting t
• § 7284.16 — This chapter shall become inoperative on January 1, 2031, and shall be repealed as of that date.
• § 7284.2 — The board of supervisors of any county may levy a utility user tax on the consumption of electricity, gas, water, sewer, telephone, telegraph, and cable television services in the unincorporated area
• § 7284.3 — (a) For the purposes of this section: (1) “Local jurisdiction” means any city, county, city and county, including any chartered city, county, or city and county, district, or public or municipal corpo
• § 7284.4 — Any tax levied pursuant to this chapter shall be subject to any applicable voter approval requirement imposed by any other provision of law.
• § 7284.5 — (a) For the purposes of this section: (1) “Local jurisdiction” means any city, county, city and county, including any chartered city, county, or city and county, district, or public or municipal corpo
• § 7284.6 — (a) It is unlawful for any local jurisdiction, including any employee, officer, authorized agent, or contractor of the local jurisdiction, to permit any utility user’s tax return or copy thereof, or a
• § 7284.7 — (a) It is unlawful for any employee, officer, authorized agent, or contractor of a local jurisdiction levying a utility user’s tax, that obtains access to information contained in utility user tax rec
• § 7284.8 — This chapter shall be known and may be cited as the Keep Groceries Affordable Act of 2018.
• § 7284.9 — The Legislature finds and declares all of the following: (a) It is the intent of the Legislature to regulate the imposition and collection of taxes and other charges on groceries comprehensively and t
• § 7285 — The board of supervisors of any county may levy, increase, or extend a transactions and use tax throughout the entire county or within the unincorporated area of the county for general purposes at a r
• § 7285.3 — The combined rate of all taxes imposed in any county pursuant to this chapter and pursuant to Part 1.
• § 7285.5 — (a) As an alternative to the procedure set forth in Section 7285, the board of supervisors of any county may levy, increase, or extend a transactions and use tax throughout the entire county or within
• § 7285.8 — (a) In addition to any authority established pursuant to Section 7285.
• § 7285.9 — The governing body of any city may levy, increase, or extend a transactions and use tax for general purposes at a rate of 0.
• § 7285.91 — As an alternative to the procedure set forth in Section 7285.
• § 7285.92 — The authority of a city to impose transactions and use taxes under this chapter is in addition to any authority to impose these taxes contained in Chapters 2.
• § 7286.01 — (a) Notwithstanding any other law, the County of Los Angeles may impose a transactions and use tax at a rate of no more than 0.
• § 7286.02 — If, as of December 31, 2028, an ordinance proposing a transactions and use tax has not been approved in the County of Los Angeles as required by Section 7286.
• § 7286.20 — (a) The City Council of Calexico may levy a transactions and use tax at a rate of 0.
• § 7286.21 — The net proceeds of the tax imposed by Section 7286.
• § 7286.24 — (a) (1) In addition to any tax levied pursuant to Part 1.
• § 7286.25 — (a) The City Council of Avalon may levy a transactions and use tax at a rate of 0.
• § 7286.26 — The net proceeds of the tax imposed by Section 7286.
• § 7286.27 — Notwithstanding any other law, the City of Santa Fe Springs may impose a transactions and use tax for general or specific purposes to support citywide programs at a rate of no more than 1 percent that
• § 7286.28 — If, as of December 31, 2022, an ordinance proposing a transactions and use tax has not been approved in the City of Santa Fe Springs as required by subdivision (b) of Section 7286.
• § 7286.30 — The Legislature hereby finds and declares that in the County of San Diego justice-related facilities are so inadequate as to significantly impede the administration of justice, that jail and court fac
• § 7286.31 — (a) The board of supervisors of the County of San Diego, subject to the approval of the voters, may impose a tax rate of one-half of 1 percent under this chapter and Part 1.
• § 7286.32 — (a) A retail transactions and use tax ordinance applicable in the incorporated and unincorporated territory of the County of San Diego shall be adopted by the board of supervisors in accordance with S
• § 7286.33 — The ordinance shall state the tax rate and may state a term during which the tax will be imposed.
• § 7286.34 — The board of supervisors shall have sole discretion to determine the specific activities and projects financed with revenues generated by the tax.
• § 7286.35 — (a) Any transactions and use tax ordinance adopted pursuant to this article shall become operative on the first day of the first calendar quarter commencing more than 110 days after the ordinance take
• § 7286.36 — Any action or proceeding wherein the validity of the adoption of the retail transactions and use tax ordinance provided for in this chapter or the issuance of any bonds thereunder or any of the procee
• § 7286.37 — If any provision of this chapter or the application thereof to any person or circumstance is held invalid, that invalidity shall not affect other provisions or applications of the chapter which can be
• § 7286.38 — The transactions and use tax authorized under this chapter constitutes a special tax that requires approval of two-thirds of the qualified electors pursuant to Section 4 of Article XIII A of the Calif
• § 7286.40 — (a) The Legislature finds and declares that the transactions and use tax proposed to, and approved by, the voters of the County of Los Angeles on the March 7, 2017, ballot as Measure H was valid and a
• § 7286.43 — In addition to any other authority as provided for by law, the Board of Supervisors of the County of Fresno may establish a special purpose authority for the support of zoos, zoological facilities, an
• § 7286.44 — (a) Subject to the expenditure restrictions in subdivision (b), the City of Visalia may levy a tax at a rate of 0.
• § 7286.45 — (a) Subject to subdivision (b), the City of Clearlake may levy a transactions and use tax at a rate of 0.
• § 7286.48 — (a) Subject to subdivision (b), the City of Clovis may levy a transactions and use tax at a rate not to exceed 0.
• § 7286.50 — (a) Subject to subdivision (b), the City of Fort Bragg may levy a transactions and use tax at a rate of 0.
• § 7286.52 — (a) Subject to subdivision (b), the City of Woodland may levy a transactions and use tax at a rate of 0.
• § 7286.55 — (a) In addition to the tax levied pursuant to Part 1.
• § 7286.59 — (a) In addition to the tax levied pursuant to Part 1.
• § 7286.60 — (a) Subject to subdivision (b), the Town of Truckee may levy a transactions and use tax at a rate of 0.
• § 7286.65 — (a) Upon the affirmative vote of two-thirds of the directors of the Peninsula Corridor Joint Powers Board, a joint powers authority formed pursuant to the Joint Exercise of Powers Act (Chapter 5 (comm
• § 7286.70 — (a) Subject to subdivision (b), the City of Placerville may levy a transactions and use tax at a rate of either 0.
• § 7286.75 — (a) Subject to subdivision (b), the City of West Sacramento may levy a transactions and use tax at a rate of 0.
• § 7286.80 — (a) Subject to subdivision (b), the City of Sebastopol may levy a transactions and use tax at a rate of 0.
• § 7286.90 — (a) In addition to the tax levied pursuant to Part 1.
• § 7287 — (a) The legislative body of any city or county, or city and county, may levy a tax by an ordinance approved by two-thirds of the electors voting on the measure, in addition to any other tax authorized
• § 7287.10 — (a) The return and payment of the tax imposed by this chapter is due and payable to the board annually on or before February 15 following the end of the calendar year during which the tax was collecte
• § 7287.11 — (a) Notwithstanding any other law, the City of Victorville, by ordinance or by citizens’ initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1
• § 7287.12 — If, as of January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax has not been approved as required by Section 7287.
• § 7287.13 — (a) Notwithstanding any other law, the City of Lancaster, by ordinance or by citizens’ initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 pe
• § 7287.14 — If, as of January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax has not been approved as required by Section 7287.
• § 7287.15 — (a) Notwithstanding any other law, the City of Palmdale, by ordinance or by citizens’ initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 per
• § 7287.16 — If, as of January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax has not been approved as required by Section 7287.
• § 7287.2 — Any ordinance levying a tax pursuant to this chapter shall provide for the following: (a) That the city or county, or city and county, shall contract prior to the effective date of the ordinance with
• § 7287.4 — Every retailer engaged in business in a city or county, or city and county, which has an operative ordinance enacted pursuant to this chapter shall, at the time of making the sales of aerosol paint co
• § 7287.6 — All revenues collected pursuant to a tax authorized by this chapter shall be remitted to the State Board of Equalization and allocated by the board as follows: (a) First, for reimbursement to the boar
• § 7287.8 — The State Board of Equalization shall administer and enforce the provisions of this chapter, and may prescribe, adopt, and enforce, rules and regulations for those purposes pursuant to Chapter 3.
• § 7287.9 — Except as provided in Section 7287.
• § 7288.1 — A local public finance authority shall be established for the purpose of financing drug abuse prevention, crime prevention, health care services, and public education in any county if either, or both,
• § 7288.2 — The local public finance authority shall be governed by a board of directors.
• § 7288.3 — A local public finance authority may adopt an ordinance imposing, for the authority’s general purpose, a transactions and use tax that conforms with Part 1.
• § 7288.4 — (a) A local public finance authority may exercise all powers necessary to perform the collection, administration, and allocation duties with respect to the transactions and use tax in a manner consist
• § 7288.5 — For purposes of this chapter, a “school district” includes a community college district.
• § 7288.6 — No tax imposed pursuant to this chapter shall become operative before the later of the following dates: (a) January 1, 1993.
• § 7290 — (a) Subject to subdivision (b), the City of Davis may levy a transactions and use tax at a rate of 0.
• § 7290.5 — (a) (1) Upon meeting the requirements of subdivision (b), the Solano Transportation Improvement Agency, a local transportation authority so designated by the board of supervisors for the County of Sol
• § 7292.2 — (a) Notwithstanding any other law, the County of Alameda may impose a transactions and use tax for general or specific purposes to support countywide programs at a rate of no more than 0.
• § 7292.3 — If, as of December 31, 2022, an ordinance proposing a transactions and use tax has not been approved in the County of Alameda as required by subdivision (b) of Section 7292.
• § 7292.4 — (a) Notwithstanding any other law, the County of Santa Clara may impose a transactions and use tax for general or specific purposes to support countywide programs at a rate of no more than 0.
• § 7292.41 — If, as of December 31, 2028, an ordinance proposing a transactions and use tax has not been approved in the County of Santa Clara as required by subdivision (a) of Section 7292.
• § 7292.42 — (a) Notwithstanding any other law, the City of Campbell, by ordinance or by citizens’ initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 0.
• § 7292.43 — If, as of January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax is not approved pursuant to Section 7292.
• § 7292.5 — (a) Notwithstanding any other law, the City of Alameda may impose a transactions and use tax for general purposes that, in combination with all taxes imposed pursuant to the Transactions and Use Tax L
• § 7292.6 — If, as of January 1, 2025, an ordinance proposing a transactions and use tax pursuant to this chapter has not been approved as required by paragraph (2) of subdivision (a) of Section 7292.
• § 7292.8 — (a) (1) Notwithstanding any other law, the County of Sonoma may impose a transactions and use tax or combination of transactions and use taxes for general or specific purposes at a combined rate total
• § 7292.9.1 — (a) Notwithstanding any other law, the City of Pinole, by ordinance or by citizens’ initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 0.
• § 7292.9.2 — If, as of January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax is not approved pursuant to Section 7292.
• § 7293 — (a) Notwithstanding any other law, the City of El Cerrito may impose a transactions and use tax for general purposes at a rate of no more than 0.
• § 7294 — If, as of January 1, 2022, an ordinance proposing a transactions and use tax has not been approved as required by paragraph (2) of subdivision (a) of Section 7293, this chapter shall be repealed as of
• § 7294.1 — (a) Notwithstanding any other law, the County of Solano, by ordinance or by citizens’ initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 0.
• § 7294.2 — If, as of January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax is not approved as required by subdivision (a) of Section 7294.
• § 7294.3 — (a) Notwithstanding any other law, any city within the County of Solano, by ordinance or by citizens’ initiative, may impose a transactions and use tax for general or specific purposes at a rate of no