California Government Code ARTICLE 4 - Transactions and Use Taxes in the County of Orange

• Section 26298.
  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 26298.2.
  (a) A retail transactions and use tax ordinance applicable in the incorporated and unincorporated territory of the county may be adopted by the commission in accordance...
• Section 26298.4.
  The ordinance shall state the nature of the tax to be imposed, the tax rate, the purposes for which the revenue derived from the tax...
• Section 26298.6.
  (a) The county shall conduct the election, as called by the commission, regarding the imposition of a retail transactions and use tax ordinance. The commission shall...
• Section 26298.8.
  The commission, 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 26298.10.
  (a) The actual wording of the proposition on any short form of ballot card, label, or other device, regardless of the system of voting used, shall...
• Section 26298.12.
  (a) The commission may, as part of the same ballot proposition to approve the imposition of a retail transactions and use tax, seek authorization to issue...
• Section 26298.16.
  (a) Any transactions and use tax ordinance adopted pursuant to this article shall become operative as provided in Section 7265 of the Revenue and Taxation Code.(b) Prior...
• Section 26298.17.
  The combined rate of any transactions and use tax imposed pursuant to this chapter and all other transactions and use taxes imposed pursuant to the...
• Section 26298.18.
  The revenues from the taxes imposed pursuant to this article may be allocated by the commission for the following purposes:(a) To administer this chapter.(b) To pay the...
• Section 26298.20.a.
  (a) The commission shall establish a procedure for reviewing and evaluating requests by the county and the cities in the county for revenues of the commission...
• Section 26298.22.
  (a) No modification, amendment, or rescission of any allocation or funding agreement between the commission and the county shall become effective unless the board of supervisors,...
• Section 26298.24.
  When adopting its annual budget pursuant to Section 26296.14, the commission shall provide that the lawfully available moneys of the commission shall be used first...
• Section 26298.28.
  If a retail transactions and use tax is adopted pursuant to this article, the commission shall prepare and submit a report to the board of...
• Section 26298.30.
  (a) The bonds authorized by the voters concurrently with the approval of the retail transactions and use tax may be issued by the commission at any...
• Section 26298.32.
  (a) Limited tax bonds shall be issued pursuant to a resolution adopted at any time, and from time to time, by the commission by a two-thirds...
• Section 26298.34.
  (a) The commission may provide for the bonds to bear interest at a variable or fixed interest rate, for the manner and intervals, in which the...
• Section 26298.36.
  The bonds may be sold as the commission determines by resolution. The commission may sell the bonds at a price below par, but the discount...
• Section 26298.38.
  Delivery of any bonds issued pursuant to this chapter may be made at any place either inside or outside the state, and the purchase price...
• Section 26298.40.a.
  All accrued interest and premiums received on the sale of bonds shall be placed in the fund to be used for the payment of principal...
• Section 26298.42.
  (a) The commission may provide for the issuance, sale, or exchange of refunding bonds to redeem or retire any bonds issued by the commission upon the...
• Section 26298.44.
  (a) The commission may borrow money in anticipation of the sale of bonds which have been authorized pursuant to this article, but which have not been...
• Section 26298.46.
  Any bonds issued under provisions of this article shall be legal investment for all trust funds, for the funds of insurance companies, commercial and savings...
• Section 26298.48.
  Notwithstanding any other provision of law:(a) The commission and its revenues are exempt from all taxes on, or measured by, income.(b) Bonds issued by the commission are...
• Section 26298.50.
  (a) Bonds issued under this chapter do not constitute a debt or liability of the state or of any other public agency, other than the commission,...
• Section 26298.52.
  Neither the members of the board of directors of the commission, nor any person executing the bonds, are liable personally on the bonds, or are...
• Section 26298.54.
  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 26298.56.
  The county and each city within the county are authorized to contribute to the commission such amounts as the county and each city, in their...
• Section 26298.58.
  If any provision of this chapter or the application thereof to any person or circumstance is held invalid, the invalidity shall not affect other provisions...

Last modified: October 22, 2018