SECTIONS 55700-55707 - California Statutes

GOVERNMENT CODE

SECTION 55700-55707

55700. As used in this article, "local agency" means a county, city
and county, and city, both chartered and general law.

55701. As used in this article, "legislative body" means the board
of supervisors in the case of a county or city and county and the
city council or board of trustees in the case of a city.

55702. As used in this article, "revenue" means revenue derived
from the tax collected pursuant to the Bradley-Burns Uniform Local
Sales and Use Tax Law provided for in Part 1.5 (commencing with
Section 7200) of Division 2 of the Revenue and Taxation Code.

55703. Except as specifically provided in this article, and unless
the context otherwise requires, terms used in this article shall have
the same meaning as the meaning accorded them in the Sales and Use
Tax Law provided for in Part 1 (commencing with Section 6001) of
Division 2 of the Revenue and Taxation Code.

55704. In any case in which a legislative body, by resolution,
determines that one or more retailers have been established, or will
be established, in one local agency and that consumers residing in
one or more other local agencies are, or will be, purchasing tangible
personal property from such retailers to the extent that equity
requires the revenues of such local agency be distributed in a fair
and just manner to all local agencies concerned, a contract may be
entered into pursuant to this article to apportion the revenue of the
local agency in which such retailers are located. Each local agency
desiring to become a party to such a contract, shall, by resolution,
so state and name the party authorized by the local agency to sign
the contract on the agency's behalf.

55704.5. Pursuant to subdivision (b) of Section 29 of Article XIII
of the California Constitution, on or after November 4, 1998,
counties, cities and counties, and cities may enter into contracts to
apportion revenue between them, provided that both of the following
conditions are met:
(a) Each contract is proposed in an ordinance or resolution of the
governing body of each jurisdiction that is a party to that
contract.
(b) Each proposing ordinance or resolution described in
subdivision (a) is approved by a two-thirds vote of the governing
body to which it is submitted.

55705. The apportionment of revenue pursuant to this article shall
be on such terms as the parties may agree pursuant to a contract
signed by the individuals authorized by the resolution of each
legislative body of a local agency which is a party thereto.

55706. A copy of the contract and a copy of each resolution shall
be transmitted to the auditor, or officer holding the equivalent
position, of each local agency which is a party to the contract.
Thereafter, upon the receipt of revenues transmitted by the State
Board of Equalization pursuant to Section 7204 of the Revenue and
Taxation Code, the auditor or equivalent officer shall allocate the
funds pursuant to the terms of the contract.

55707. Except as otherwise provided in Section 55704.5, no contract
entered into pursuant to this article shall be operative until it
has been submitted at a general election or at a direct primary
election to the qualified electors of each local agency that is a
party thereto and receives a majority of all votes cast for and
against it at that election in each local agency.