CHAPTER 2. Transactions and Use Tax [60100. - 60107.]

Chapter 2 added by Stats. 1996, Ch. 457, Sec. 1.

§§ 60100–60107 · 7 sections

• § 60100 A retail transactions and use tax ordinance applicable in the incorporated and unincorporated territory of the county may be imposed by the district in…
• § 60102 (a) The district, in the ordinance, shall do all of the following: (1) State the nature of the tax to be imposed. (2) Establish the tax rate, which may be in…
• § 60103 (a) The county shall conduct the special election called by the board of supervisors pursuant to Section 60100. If the measure is approved, the district shall…
• § 60104 (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…
• § 60105 The revenues from the taxes imposed pursuant to this chapter may be allocated by the district for the construction and improvement of state highways, the…
• § 60106 (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…
• § 60107 (a) The district may annually review and propose amendments to the county transportation expenditure plan adopted pursuant to Section 60106 to provide for the…