California Revenue and Taxation Code CHAPTER 1 - General Provisions

• Section 7200.
  This part is known and may be cited as the “Bradley-Burns Uniform Local Sales and Use Tax Law.”(Added by Stats. 1955, Ch. 1311.)
• Section 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.(Added by...
• Section 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...
• Section 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...
• Section 7202.8.
  Any pledge of taxes pursuant to Section 33641 of the Health and Safety Code made with respect to taxes imposed under Section 7202.6 to the...
• Section 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...
• Section 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...
• Section 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...
• Section 7203.5.
  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,...
• Section 7203.5.a.
  (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,...
• Section 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...
• Section 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...
• Section 7204.1.
  (a) For purposes of this section:(1) “Local agency” means a city, county, city and county, or redevelopment agency.(2) “Quarterly taxes” means the total amount of sales and use...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 7210.
  Notwithstanding Section 7203.5, the State Board of Equalization shall continue to administer the sales and use tax ordinance of any city, county, or city and...
• Section 7211.
  Notwithstanding Section 7203.5, the State Board of Equalization shall continue to administer the sales and use tax ordinance of any city, county, or city and...
• Section 7212.
  Any redevelopment agency adopting a sales and use tax ordinance pursuant to Section 7202.6 shall pay to the board its costs of preparation to administer...

Last modified: October 22, 2018