ARTICLE 8.5. Retail Transactions and Use Tax

Article 8.5 added by Stats. 1977, Ch. 672.

§§ 98290–98296 · 9 sections

• § 98290 (a) A retail transactions and use tax ordinance may be adopted by the board in accordance with the provisions of Part 1.6 (commencing with Section 7251) of…
• § 98290.1 Notwithstanding any other law, the special taxes authorized in this article may also be imposed by qualified voter initiative, including a qualified voter…
• § 98290.2 (a) If the board or a qualified voter initiative proposes a measure pursuant to this article, the special election shall be consolidated with a statewide…
• § 98291 Any transactions and use tax ordinance adopted shall be operative on the first day of the first calendar quarter commencing not less than 180 days after…
• § 98292 The district may contract with the State Board of Equalization for its service in the preparations necessary to administer a transactions and use tax…
• § 98293 Prior to the operative date of the transactions and use tax ordinance, the district shall contract with the State Board of Equalization to perform all…
• § 98294 If the district shall not have contracted with the State Board of Equalization prior to the operative date of its transactions and use tax ordinance, it shall…
• § 98295 Repeal of the transactions and use tax ordinance shall not be operative earlier than the first day of the first calendar quarter following the adoption of the…
• § 98296 Whenever a bond election is held to authorize a bonded indebtedness pursuant to Article 1 (commencing with Section 98310) of Chapter 7, the ordinance calling…