California Public Utilities Code CHAPTER 3 - Retail Transactions and Use Tax

• Section 131100.
  (a) The Legislature, by the enactment of this chapter intends a county transportation authority or the commission, pursuant to a county transportation expenditure plan adopted pursuant...
• Section 131101.
  All allocations of revenues derived from the adoption of a retail transactions and use tax ordinance in a county shall be consistent with the priorities...
• Section 131102.
  (a) A retail transactions and use tax ordinance for a tax of either one-half of 1 percent or 1 percent applicable in the incorporated and unincorporated...
• Section 131103.
  The county, in the retail transactions and use tax ordinance, shall state the nature of the tax to be imposed and shall specify the purposes...
• Section 131104.
  (a) The county shall conduct the election called by the board of supervisors pursuant to Section 131102, and the county shall bear the cost in conducting...
• Section 131105.
  (a) Any tax ordinance adopted pursuant to this chapter shall be operative on the first day of the first calendar quarter commencing more than 120 days...
• Section 131106.
  The net revenues derived from the taxes imposed pursuant to this chapter, after deduction for expenses pursuant to Section 131107, shall be allocated by the...
• Section 131107.
  In an adopted county transportation expenditure plan that provides for the imposition of a retail transactions and use tax, not more than 1 percent of...
• Section 131108.
  (a) The board of supervisors, as part of the ballot proposition to approve the imposition of a retail transactions and use tax, may seek authorization to...
• Section 131109.
  (a) The bonds authorized by the voters concurrently with the approval of the retail transactions and use tax may be issued at any time by the...
• Section 131110.
  Limited tax bonds shall be issued pursuant to a resolution adopted at any time of a two-thirds vote by the agency imposing the retail transactions...
• Section 131111.
  (a) A resolution authorizing the issuance of bonds shall state all of the following:(1) The purposes for which the proposed debt is to be incurred, which may...
• Section 131112.
  The bonds shall bear interest at a rate or rates not exceeding the maximum allowable by law, payable semiannually, except that the first interest payable...
• Section 131113.
  In the resolution authorizing the issuance of the bonds, the agency imposing the retail transactions and use tax may also provide for the call and...
• Section 131114.
  The principal of, and interest on, the bonds shall be payable in lawful money of the United States at the office of the treasurer of...
• Section 131115.
  The bonds, or each series thereof, shall be dated and numbered consecutively and shall be signed by the chairperson or vice chairperson of the agency...
• Section 131116.
  The bonds may be sold as the agency imposing the retail transactions and use tax determines by resolution, and the bonds may be sold at...
• Section 131117.
  Delivery of any bonds may be made at any place either inside or outside the state, and the purchase price may be received in cash...
• Section 131118.
  All accrued interest and premiums received on the sale of the bonds shall be placed in the fund to be used for the payment of...
• Section 131119.
  (a) The agency imposing the retail transactions and use tax may provide for the issuance, sale, or exchange of refunding bonds to redeem or retire any...
• Section 131120.
  (a) The agency imposing the retail transactions and use tax may borrow money in anticipation of the sale of bonds which have been authorized pursuant to...
• Section 131121.
  Any bonds issued under this chapter are legal investment for all trust funds; for the funds of insurance companies, commercial and savings banks, and trust...
• Section 131122.
  Any action or proceedings wherein the validity of the adoption of the retail transactions and use tax ordinance provided for in this chapter or the...

Last modified: October 22, 2018