California Public Utilities Code CHAPTER 2 - Transactions and Use Tax

• Section 60100.
  A retail transactions and use tax ordinance applicable in the incorporated and unincorporated territory of the county may be imposed by the district in accordance...
• Section 60102.
  (a) The district, in the ordinance, shall do all of the following:(1) State the nature of the tax to be imposed.(2) Establish the tax rate, which may be...
• Section 60103.
  (a) The county shall conduct the special election called by the board of supervisors pursuant to Section 60100. If the measure is approved, the district shall...
• Section 60104.
  (a) Any transactions and use tax ordinance adopted pursuant to this chapter shall be operative on the first day of the first calendar quarter commencing more...
• Section 60105.
  The revenues from the taxes imposed pursuant to this chapter may be allocated by the district for the construction and improvement of state highways, the...
• Section 60106.
  (a) A county transportation expenditure plan shall be prepared for the expenditure of the revenues expected to be derived from the tax imposed pursuant to this...
• Section 60107.
  (a) The district may annually review and propose amendments to the county transportation expenditure plan adopted pursuant to Section 60106 to provide for the use of...

Last modified: October 22, 2018