California Revenue and Taxation Code CHAPTER 3 - Graffiti Prevention Tax

• Section 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...
• Section 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...
• Section 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,...
• Section 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...
• Section 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...
• Section 7287.9.
  Except as provided in Section 7287.10, to the extent feasible or practicable, Chapter 5 (commencing with Section 6451), Chapter 6 (commencing with Section 6701), Chapter...
• Section 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...

Last modified: October 22, 2018