CHAPTER 1. General Provisions
Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3.
§§ 7200–7213 · 24 sections
- § 7200 This part is known and may be cited as the “Bradley-Burns Uniform Local Sales and Use Tax Law.”
- § 7201 Any county may by action of its board of supervisors adopt a sales and use tax in accordance with the provisions of this part.
- § 7202 The sales tax portion of any sales and use tax ordinance adopted under this part shall be imposed for the privilege of selling tangible personal property at…
- § 7202.1 (a) For the purposes of a tax adopted under this part, any retail sale of a digital product transferred electronically or accessed remotely is subject to the… see note
- § 7202.5 In addition to the provisions set forth in paragraphs (1) to (8), inclusive, of subdivision (h) of Section 7202, a city, county, or city and county sales and…
- § 7202.8 Any pledge of taxes pursuant to Section 33641 of the Health and Safety Code made with respect to taxes imposed under Section 7202.6 to the payment of principal…
- § 7203 The use tax portion of any sales and use tax ordinance adopted under this part shall impose a complementary tax upon the storage, use or other consumption in…
- § 7203.1 (a) Notwithstanding any other provision of law, during the revenue exchange period only, the authority of a county or a city under this part to impose a tax…
- § 7203.2 The sales and use tax ordinance of a county, city, city and county, or redevelopment agency adopted pursuant to this part, shall be deemed to adopt by…
- § 7203.5 (a) The State Board of Equalization shall not administer and shall terminate its contract to administer any sales or use tax ordinance of a city, county, or… see note
- § 7204 All sales and use taxes collected by the State Board of Equalization pursuant to contract with any city, city and county, redevelopment agency, or county shall…
- § 7204.03 (a) Notwithstanding any other provision of this part, in the case of retail sales of jet fuel that are consummated at the point of delivery of that jet fuel to…
- § 7204.1 (a) For purposes of this section: (1) “Local agency” means a city, county, city and county, or redevelopment agency. (2) “Quarterly taxes” means the total…
- § 7204.2 (a)The State Board of Equalization shall continue to negotiate a settlement with the government of the United States relating to the amount and repayment of…
- § 7204.3 The board shall charge a city, city and county, redevelopment agency, or county an amount for the board’s services in administering the sales and use tax…
- § 7204.4 The Director of Transportation and the Controller shall charge for the cost of their services in administering the responsibilities assigned to them in Chapter…
- § 7205 (a) For the purpose of a sales tax imposed by an ordinance adopted pursuant to this part, all retail sales are consummated at the place of business of the…
- § 7205.1 (a) Notwithstanding any other provision of law, in connection with any use tax imposed pursuant to this part with respect to the lease (as described in…
- § 7207 Nothing in this part shall require or be construed to require any city, county, or city and county, to impose any sales or use taxes or to increase any sales…
- § 7209 The board may redistribute tax, penalty and interest distributed to a county or city other than the county or city entitled thereto but such redistribution…
- § 7210 Notwithstanding Section 7203.5, the State Board of Equalization shall continue to administer the sales and use tax ordinance of any city, county, or city and…
- § 7211 Notwithstanding Section 7203.5, the State Board of Equalization shall continue to administer the sales and use tax ordinance of any city, county, or city and…
- § 7212 Any redevelopment agency adopting a sales and use tax ordinance pursuant to Section 7202.6 shall pay to the board its costs of preparation to administer and…
- § 7213 (a) For purposes of this section: (1) “Local agency” has the same meaning as defined in Section 53084.5 of the Government Code. (2) “Rebated sales and use tax…