ARTICLE 11. Transactions and Use Tax

Article 11 added by Stats. 2017, Ch. 658, Sec. 7.

§§ 120480–120488 · 9 sections

• § 120480 (a) A retail transactions and use tax ordinance applicable to the entirety of, or a portion of, the incorporated and unincorporated territory within the area…
• § 120481 (a) The board, in the ordinance, shall state the nature of the tax to be imposed, the tax rate or the maximum tax rate, the purposes for which the revenue…
• § 120482 (a) The county shall conduct an election called by the board pursuant to Section 120480. (b) The election shall be called and conducted in the same manner as…
• § 120483 (a) A transactions and use tax ordinance adopted pursuant to this article shall be operative on the first day of the first calendar quarter commencing more…
• § 120484 The revenues from the taxes imposed pursuant to this article may be allocated by the board for public transit purposes consistent with the applicable regional…
• § 120485 The board, subject to the approval of the voters within the portion of the county to which the tax would apply, may impose a maximum tax rate of one-half of 1…
• § 120486 The board, as part of the ballot proposition to approve the imposition of a retail transactions and use tax, may seek authorization to issue bonds payable from…
• § 120487 Any action or proceeding wherein the validity of the adoption of the retail transactions and use tax ordinance provided for in this article or the issuance of…
• § 120488 The board has no power to impose any tax other than the transactions and use tax imposed upon approval of the voters in accordance with this article.