State Codes and Statutes

Statutes > California > Puc > 70223-70223.5

PUBLIC UTILITIES CODE
SECTION 70223-70223.5



70223.  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 Revenue and Taxation Code, if two-thirds
of the electors voting on the measure vote to authorize its enactment
at a special election called for that purpose by the board.
Notwithstanding Sections 7261 and 7262 of the Revenue and Taxation
Code, the retail transactions and use tax ordinance shall provide for
imposition of a tax at a rate of one-half of 1 percent or at a lower
rate specified in the ordinance.



70223.1.  Any transaction and use tax ordinance adopted shall be
operative on the first day of the first calendar quarter commencing
not less than 180 days after adoption of the ordinance.



70223.2.  The district may contract with the State Board of
Equalization for its service in the preparations necessary to
administer a transactions and use tax ordinance. The costs to be
covered by the contract are to be for services of the types described
in Section 7272 of the Revenue and Taxation Code for preparatory
work up to the date of the adoption of the ordinance. Any dispute as
to the amount of the costs shall be resolved in the same manner as
provided in that section.



70223.3.  Prior to the operative date of the transactions and use
tax ordinance, the district shall contract with the State Board of
Equalization to perform all functions incident to the administration
and operation of the ordinance.


70223.4.  If the district shall not have contracted with the State
Board of Equalization prior to the operative date of its transactions
and use tax ordinance, it shall nevertheless so contract, and, in
such case, the operative date shall be the first day of the first
calendar quarter following the execution of the contract.




70223.5.  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 ordinance of repeal.


State Codes and Statutes

Statutes > California > Puc > 70223-70223.5

PUBLIC UTILITIES CODE
SECTION 70223-70223.5



70223.  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 Revenue and Taxation Code, if two-thirds
of the electors voting on the measure vote to authorize its enactment
at a special election called for that purpose by the board.
Notwithstanding Sections 7261 and 7262 of the Revenue and Taxation
Code, the retail transactions and use tax ordinance shall provide for
imposition of a tax at a rate of one-half of 1 percent or at a lower
rate specified in the ordinance.



70223.1.  Any transaction and use tax ordinance adopted shall be
operative on the first day of the first calendar quarter commencing
not less than 180 days after adoption of the ordinance.



70223.2.  The district may contract with the State Board of
Equalization for its service in the preparations necessary to
administer a transactions and use tax ordinance. The costs to be
covered by the contract are to be for services of the types described
in Section 7272 of the Revenue and Taxation Code for preparatory
work up to the date of the adoption of the ordinance. Any dispute as
to the amount of the costs shall be resolved in the same manner as
provided in that section.



70223.3.  Prior to the operative date of the transactions and use
tax ordinance, the district shall contract with the State Board of
Equalization to perform all functions incident to the administration
and operation of the ordinance.


70223.4.  If the district shall not have contracted with the State
Board of Equalization prior to the operative date of its transactions
and use tax ordinance, it shall nevertheless so contract, and, in
such case, the operative date shall be the first day of the first
calendar quarter following the execution of the contract.




70223.5.  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 ordinance of repeal.



State Codes and Statutes

State Codes and Statutes

Statutes > California > Puc > 70223-70223.5

PUBLIC UTILITIES CODE
SECTION 70223-70223.5



70223.  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 Revenue and Taxation Code, if two-thirds
of the electors voting on the measure vote to authorize its enactment
at a special election called for that purpose by the board.
Notwithstanding Sections 7261 and 7262 of the Revenue and Taxation
Code, the retail transactions and use tax ordinance shall provide for
imposition of a tax at a rate of one-half of 1 percent or at a lower
rate specified in the ordinance.



70223.1.  Any transaction and use tax ordinance adopted shall be
operative on the first day of the first calendar quarter commencing
not less than 180 days after adoption of the ordinance.



70223.2.  The district may contract with the State Board of
Equalization for its service in the preparations necessary to
administer a transactions and use tax ordinance. The costs to be
covered by the contract are to be for services of the types described
in Section 7272 of the Revenue and Taxation Code for preparatory
work up to the date of the adoption of the ordinance. Any dispute as
to the amount of the costs shall be resolved in the same manner as
provided in that section.



70223.3.  Prior to the operative date of the transactions and use
tax ordinance, the district shall contract with the State Board of
Equalization to perform all functions incident to the administration
and operation of the ordinance.


70223.4.  If the district shall not have contracted with the State
Board of Equalization prior to the operative date of its transactions
and use tax ordinance, it shall nevertheless so contract, and, in
such case, the operative date shall be the first day of the first
calendar quarter following the execution of the contract.




70223.5.  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 ordinance of repeal.