CHAPTER 2. Imposition of Tax [7261. - 7269.]

Chapter 2 added by Stats. 1969, Ch. 24.

§§ 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…