California Government Code ARTICLE 3 - Transactions and Use Tax

• Section 26292.
  The Legislature, by the enactment of this article, intends the additional funds provided by this article to supplement existing local revenues being used for the...
• Section 26292.1.
  A retail transactions and use tax ordinance applicable in the incorporated and unincorporated territory of the county may be adopted by the agency in accordance...
• Section 26292.2.
  The ordinance shall state the tax rate and may state a term during which the tax will be imposed. The purposes for which the tax...
• Section 26292.3.
  (a) The county shall conduct an election called by the agency. The election shall be held within the incorporated and unincorporated areas of the county.(b) The election...
• Section 26292.4.
  (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...
• Section 26292.5.
  The agency, subject to the approval of the voters, may impose a tax rate of one-half of 1 percent under this chapter and Part 1.6...
• Section 26292.6.
  The combined rate of tax imposed in San Joaquin County by any entity pursuant to Part 1.5 (commencing with Section 7200) or Part 1.6 (commencing...
• Section 26292.7.
  (a) The agency, as part of the ballot proposition to approve the imposition of a retail transactions and use tax, may seek authorization to issue bonds...
• Section 26292.8.
  (a) The bonds authorized by the voters concurrently with the approval of the retail transactions and use tax may be issued by the agency at any...
• Section 26292.9.
  The agency may provide for the bonds to bear a variable or fixed interest rate, for the manner and intervals in which the rate shall...
• Section 26293.
  Limited tax bonds shall be issued pursuant to a resolution adopted at any time, and from time to time, by vote of the board of...
• Section 26293.1.
  Any bonds issued pursuant to this article are a legal investment for all trust funds; for the funds of insurance companies, commerical savings banks, and...
• Section 26293.2.
  Any action or proceeding wherein the validity of the adoption of the retail transactions and use tax ordinance provided for in this article or the...
• Section 26293.3.
  The agency has no power to impose any tax other than the transactions and use tax imposed upon approval of the voters in accordance with...
• Section 26293.4.
  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...

Last modified: October 22, 2018