ARTICLE 8. Retail Transactions and Use Tax

Article 8 added by Stats. 1977, Ch. 672.

§§ 70223–70223.5 · 6 sections

• § 70223 A retail transactions and use tax ordinance may be adopted by the board in accordance with Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue…
• § 70223.1 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…
• § 70223.2 The district may contract with the State Board of Equalization for its service in the preparations necessary to administer a transactions and use tax…
• § 70223.3 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…
• § 70223.4 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…
• § 70223.5 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…