California Public Utilities Code ARTICLE 11 - Transactions and Use Tax

• Section 120480.
  (a) A retail transactions and use tax ordinance applicable in the incorporated and unincorporated territory within the area of the board pursuant to Section 120054 shall...
• Section 120481.
  (a) The board, in the ordinance, shall state the nature of the tax to be imposed, the tax rate or the maximum tax rate, the purposes...
• Section 120482.
  (a) The county shall conduct an election called by the board pursuant to Section 120480.(b) The election shall be called and conducted in the same manner as...
• Section 120483.
  (a) Any transactions and use tax ordinance adopted pursuant to this article shall be operative on the first day of the first calendar quarter commencing more...
• Section 120484.
  The revenues from the taxes imposed pursuant to this article may be allocated by the board for public transit purposes consistent with the applicable regional...
• Section 120485.
  The board, subject to the approval of the voters, may impose a maximum tax rate of one-half of 1 percent under this article and Part...
• Section 120486.
  The board, as part of the ballot proposition to approve the imposition of a retail transactions and use tax, may seek authorization to issue bonds...
• Section 120487.
  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 120488.
  The board has no power to impose any tax other than the transactions and use tax imposed upon approval of the voters in accordance with...

Last modified: October 22, 2018