ARTICLE 10. Retail Transaction and Use Tax
Article 10 added by Stats. 1974, Ch. 502.
§§ 103350–103363 · 16 sections
- § 103350 (a) A retail transactions and use tax ordinance may be adopted by the board in accordance with Part 1.6 (commencing with Section 7251) of Division 2 of the…
- § 103351 Any transactions and use tax ordinance adopted shall be operative on the first day of the first calendar quarter commencing not less than 180 days after…
- § 103352 The district may contract with the State Board of Equalization for its services in the preparation necessary to administer a transaction and use tax ordinance.…
- § 103353 Prior to the operative date of the transaction and use tax ordinance, the district shall contract with the State Board of Equalization to perform all functions…
- § 103354 If the district shall not have contracted with the State Board of Equalization prior to the operative date of its transaction and use tax ordinance, it shall…
- § 103355 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…
- § 103356 Whenever a bond election is held to authorize a bonded indebtedness pursuant to Section 103500, the ordinance calling the election may include a statement that…
- § 103357 (a) The district may issue bonds payable from the proceeds of the retail transactions and use tax. (b) The maximum bonded indebtedness which may be outstanding…
- § 103358 (a) The bonds may be issued by the district at any time, and from time to time, payable from the proceeds of the tax. The bonds shall be referred to as…
- § 103359 The district may provide for the bonds to bear a variable interest rate, for the manner and intervals in which the rate shall vary, and for the dates on which…
- § 103360 (a) Limited tax bonds shall be issued pursuant to a resolution adopted at any time, and from time to time, by the district by a two-thirds vote of all members…
- § 103360.1 (a) The district may issue refunding bonds to redeem or retire any bonds issued by the district upon the terms, at the times, and in the manner which it…
- § 103360.2 (a) The district may borrow money in anticipation of the sale of bonds which have been authorized pursuant to this article but which have not been sold or…
- § 103361 Any bonds issued pursuant to this article are legal instruments for all trust funds; for the funds of insurance companies, commercial and savings banks, and…
- § 103362 This article provides a complete, additional, and alternative method for doing what is authorized by this article and shall be regarded as supplemental and…
- § 103363 (a) Any action or proceedings wherein the validity of the levy or collection of the retail transactions and use tax, or any proceedings in relation thereto, is…