California Public Utilities Code ARTICLE 6 - Extension, Expansion, or Increase of Transactions and Use Tax

• Section 132320.
  For the purposes of this article, the following terms have the following meanings:(a) To “expand” the transactions and use tax means to expand the purposes for...
• Section 132321.
  (a) The commission may, upon terms, standards, and conditions approved by the commission, transfer environmental mitigation or conservation property to a public agency or to a...
• Section 132322.
  (a) An ordinance expanding, extending, or increasing the retail transactions and use tax imposed under this chapter shall be imposed by the commission and shall be...
• Section 132324.
  (a) In the ordinance, the commission shall state the nature of the tax to be imposed, the tax rate or the maximum tax rate, and the...
• Section 132326.
  (a) The county shall conduct an election called by the commission pursuant to Section 132322.(b) The election shall be called and conducted in the same manner as...
• Section 132328.
  (a) Any ordinance extending or expanding, or both, the transactions and use tax shall be operative on the day immediately following the day of the election...
• Section 132330.
  Any action or proceeding wherein the validity of the adoption of the extension, expansion, or increase of the retail transactions and use tax, or the...
• Section 132332.
  The commission has no power to extend, expand, or increase any tax other than the transactions and use tax extended, expanded, or increased upon approval...
• Section 132334.
  All provisions of Article 5 (commencing with Section 132300) relating to allocation of revenues, tax rates, and bonds apply to the expanded, extended, or increased...

Last modified: October 22, 2018