CHAPTER 5. Transactions and Use Taxes

Chapter 5 added by Stats. 1987, Ch. 786, Sec. 1.

§§ 180200–180207 · 8 sections

• § 180200 The Legislature, by the enactment of this division, intends that the additional funds provided governmental agencies by this chapter shall supplement existing…
• § 180201 A retail transactions and use tax ordinance applicable in the incorporated and unincorporated territory of a county may be imposed by the authority in…
• § 180202 The authority, in the ordinance, shall state the nature of the tax to be imposed, shall provide the tax rate or the maximum tax rate, shall specify the period…
• § 180203 (a) The county shall conduct the special election called by the board of supervisors pursuant to Section 180201. If the measure is approved, the authority…
• § 180204 (a) Any transactions and use tax ordinance adopted pursuant to this chapter shall be operative on the first day of the first calendar quarter commencing more…
• § 180205 The revenues from the taxes imposed pursuant to this chapter may be allocated by the authority for the construction and improvement of state highways, the…
• § 180206 (a) A county transportation expenditure plan shall be prepared for the expenditure of the revenues expected to be derived from the tax imposed pursuant to this…
• § 180207 (a) The authority may annually review and propose amendments to the county transportation expenditure plan adopted pursuant to Section 180206 to provide for…