California Public Utilities Code CHAPTER 5 - Transactions and Use Taxes

• Section 180200.
  The Legislature, by the enactment of this division, intends that the additional funds provided governmental agencies by this chapter shall supplement existing local revenues being...
• Section 180201.
  A retail transactions and use tax ordinance applicable in the incorporated and unincorporated territory of a county may be imposed by the authority in accordance...
• Section 180202.
  The authority, in the ordinance, shall state the nature of the tax to be imposed, shall provide the tax rate or the maximum tax rate,...
• Section 180203.
  (a) The county shall conduct the special election called by the board of supervisors pursuant to Section 180201. If the measure is approved, the authority shall...
• Section 180204.
  (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 180205.
  The revenues from the taxes imposed pursuant to this chapter may be allocated by the authority for the construction and improvement of state highways, the...
• Section 180206.
  (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 180207.
  (a) The authority may annually review and propose amendments to the county transportation expenditure plan adopted pursuant to Section 180206 to provide for the use of...

Last modified: October 22, 2018