{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7207","citation":"Rev. & Tax. Code, § 7207","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>Nothing in this part shall require or be construed to require any city, county, or city and county, to impose any sales or use taxes or to increase any sales or use taxes.</p>","text":"Nothing in this part shall require or be construed to require any city, county, or city and county, to impose any sales or use taxes or to increase any sales or use taxes.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-7207","source":"California Legislative Information bulk export (pubinfo)"}