ARTICLE 6. Extension, Expansion, or Increase of Transactions and Use Tax [132320. - 132334.]

Heading of Article 6 amended by Stats. 2008, Ch. 83, Sec. 3.

§§ 132320–132334 · 9 sections

• § 132320 For the purposes of this article, the following terms have the following meanings: (a) To “expand” the transactions and use tax means to expand the purposes…
• § 132321 (a) The commission may, upon terms, standards, and conditions approved by the commission, transfer environmental mitigation or conservation property to a…
• § 132322 (a) An ordinance expanding, extending, or increasing the retail transactions and use tax imposed under this chapter shall be imposed by the commission and…
• § 132324 (a) In the ordinance, the commission shall state the nature of the tax to be imposed, the tax rate or the maximum tax rate, and the purposes for which the…
• § 132326 (a) The county shall conduct an election called by the commission pursuant to Section 132322. (b) The election shall be called and conducted in the same manner…
• § 132328 (a) Any ordinance extending or expanding, or both, the transactions and use tax shall be operative on the day immediately following the day of the election at…
• § 132330 Any action or proceeding wherein the validity of the adoption of the extension, expansion, or increase of the retail transactions and use tax, or the issuance…
• § 132332 The commission has no power to extend, expand, or increase any tax other than the transactions and use tax extended, expanded, or increased upon approval of…
• § 132334 All provisions of Article 5 (commencing with Section 132300) relating to allocation of revenues, tax rates, and bonds apply to the expanded, extended, or…