ARTICLE 8. Retail Transactions and Use Tax

Article 8 added by Stats. 1977, Ch. 948.

§§ 102350–102355 · 4 sections

• § 102350 (a) A retail transactions and use tax ordinance may be adopted by the board in accordance with the provisions of Part 1.6 (commencing with Section 7251) of…
• § 102351 (a) The retail transactions and use tax ordinance shall provide for a rate of one-eighth of 1 percent or a multiple thereof. The ordinance shall provide for…
• § 102352 (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…
• § 102355 Repeal of the transactions and use tax ordinance shall not be operative earlier than the first day of the first calendar quarter following the adoption of the…