{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7201","citation":"Rev. & Tax. Code, § 7201","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200. - 7226.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.5"},{"name":"CHAPTER 1. General Provisions [7200. - 7213.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.5/chapter-1"}],"history":"Added by Stats. 1955, Ch. 1311.","effective":null,"html":"<p>Any county may by action of its board of supervisors adopt a sales and use tax in accordance with the provisions of this part.</p>","text":"Any county may by action of its board of supervisors adopt a sales and use tax in accordance with the provisions of this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-7201","source":"California Legislative Information bulk export (pubinfo)"}