California Government Code ARTICLE 3 - Transactions and Use Tax
- Section 26299.040.
The Legislature, by the enactment of this chapter, intends that the additional funds provided governmental agencies by this chapter shall supplement existing local revenues being...
- Section 26299.041.
(a) A retail transactions and use tax ordinance applicable in the incorporated and unincorporated territory of a county may be imposed by the agency in accordance...
- Section 26299.042.
A tax ordinance adopted pursuant to Section 26299.041 shall take effect at the close of the polls on the day of the election at which...
- Section 26299.043.
The agency, in the ordinance adopted pursuant to Section 26299.041, shall state the nature of the tax to be imposed, the tax rate, the period...
- Section 26299.044.
(a) The county shall conduct a special election called by the agency for the purpose of approving a transactions and use tax ordinance adopted by the...
- Section 26299.045.
The agency by two-thirds vote of its board of directors, subject to the approval of the voters, may impose a tax rate of one-half of...
- Section 26299.046.
The revenues from the tax imposed pursuant to this chapter may be allocated by the agency for the following purposes:(a) To administer this chapter.(b) To pay the...
- Section 26299.047.
When adopting its annual budget pursuant to Section 26299.030, the agency shall provide that the lawfully available moneys of the agency shall be used first...
- Section 26299.048.
If a retail transactions and use tax is adopted pursuant to this chapter, the agency shall prepare and submit a report to the board of...
- Section 26299.049.
(a) Any transactions and use tax ordinance adopted pursuant to this chapter shall become operative as provided in Section 7265 of the Revenue and Taxation Code,...
- Section 26299.050.
(a) The combined rate of any transactions and use tax imposed in a county pursuant to this chapter and all other transactions and use taxes imposed...
Last modified: October 22, 2018