Public Utilities Code § 130404

ARTICLE 9. Transaction and Use Taxes in the County of Orange

Current as of September 28, 2026Pub. Util. Code, § 130404Official source ↗

Added by Stats. 1983, Ch. 1320, Sec. 1.

(a) Any transactions and use tax ordinance adopted pursuant to this article shall be operative on the first day of the first calendar quarter commencing more than 120 days after adoption of the ordinance.

(b) Prior to the operative date of the ordinance, the commission shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of the ordinance.