PART 1.6. TRANSACTIONS AND USE TAXES [7251. - 7279.6.]

Part 1.6 added by Stats. 1969, Ch. 24.

§§ 7251–7279.6 · 27 sections

1. CHAPTER 1. General Provisions and Definitions §§ 7251–7254 · 5 sections

   • § 7251 This part is known and may be cited as the “Transactions and Use Tax Law.”
   • § 7251.1 The combined rate of all taxes imposed in accordance with this part in any county may not exceed 2 percent. No tax shall be considered to be in accordance with…
   • § 7252 “District,” as used in this part, means any city, county, city and county, or other governmental entity authorized, to impose transaction and use taxes…
   • § 7253 “Transaction” or “transactions” as used in this part have the same meaning respectively as the words “sale” or “sales,” and the word “transactor” as used in…
   • § 7254 (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
2. CHAPTER 2. Imposition of Tax §§ 7261–7269 · 8 sections

   • § 7261 The transactions tax portion of any transactions and use taxes ordinance adopted under this part shall be imposed for the privilege of selling tangible…
   • § 7262 The use tax portion of any transactions and use tax ordinance adopted under this part shall impose a complementary tax upon the storage, use, or other…
   • § 7262.2 The transactions and use tax ordinance of a district adopted pursuant to this part, shall be deemed to adopt by reference the provisions of Sections 7261 and…
   • § 7262.3 Notwithstanding any other provision of law, the Santa Clara Valley Transportation Authority may adopt an ordinance imposing a transactions and use tax at a…
   • § 7263 For the purposes of a transactions tax imposed by an ordinance adopted pursuant to this part, all retail transactions are consummated at the place of business…
   • § 7265 No ordinance adopted pursuant to this part shall be operative on other than the first day of a calendar quarter, or prior to the first day of the first…
   • § 7267 (a) Except as provided in Chapter 4 (commencing with Section 7275), there shall be no recovery from the state for the imposition of any unconstitutional or…
   • § 7269 The board may redistribute tax, penalty, or interest distributed to a district other than the district entitled thereto, but such redistribution shall not be…
3. CHAPTER 3. Administration §§ 7270–7274 · 8 sections

   • § 7270 (a) Prior to the operative date of any ordinance imposing a transactions and use tax pursuant to this part, the district shall contract with the board to…
   • § 7270.5 Any action or proceeding filed on the basis that a tax ordinance provided for in this part or Part 1.7 (commencing with Section 7280) or the issuance of any…
   • § 7271 All transactions and use taxes collected by the board pursuant to contract with the district shall be transmitted by the board to the district periodically as…
   • § 7271.1 (a) For purposes of this section: (1) “Quarterly taxes” means the total amount of transactions and use taxes transmitted by the board to a district for a…
   • § 7272 The district shall pay to the board its costs of preparation to administer and operate the transactions and use taxes ordinance. The district shall pay such…
   • § 7273 In addition to the amounts otherwise provided for preparatory costs, the board shall charge each district an amount for the board’s services in administering…
   • § 7273.2 The board shall annually prepare a report showing the amount of both reimbursed and unreimbursed costs incurred by it in administering transactions and use…
   • § 7274 The board shall make available to all licensed vehicle, vessel, and aircraft dealers who hold seller’s permits in this state information concerning the cities…
4. CHAPTER 4. Refunds of Unconstitutional Taxes §§ 7275–7279.6 · 6 sections

   • § 7275 (a) Where a tax levied in a county in conformity with Part 1.6 (commencing with Section 7251) has been determined to be unconstitutional in a final and…
   • § 7276 Any taxpayers located in the jurisdiction in which an unconstitutional tax as described in subdivision (a) of Section 7275 was levied may claim a credit…
   • § 7277 (a) In the event that any tax collected under this part is determined on the basis of Section 4 of Article XIIIA of the California Constitution to be…
   • § 7279 (a) The total amount of refunds paid under this chapter shall be the amount of the impounded revenues derived from the unconstitutional tax plus any interest…
   • § 7279.5 A copy of the provisions of this chapter may be filed by the board with the court to demonstrate that implementation of the proposed plan of reimbursement,…
   • § 7279.6 An arbitrary and capricious action of the board in implementing the provisions of this chapter shall be reviewable by writ.