SECTIONS 102350-102355 - California Statutes

PUBLIC UTILITIES CODE

SECTION 102350-102355

102350. A retail transactions and use tax ordinance may be adopted
by the board in accordance with the provisions of Part 1.6
(commencing with Section 7251) of Division 2 of the Revenue and
Taxation Code, provided 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.

102351. Notwithstanding Sections 7261 and 7262 of the Revenue and
Taxation Code, the retail transactions and use tax ordinance shall
provide for rates of one-quarter or one-half of one percent. The
ordinance shall apply only within that portion of the district that
consists of the City of Sacramento and the unincorporated territory
of the County of Sacramento which is activated as part of the
district as of the date of any election relating to the tax
authorized by this article.

102352. Any transactions 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.

102353. 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 disputes as
to the amount of the costs shall be resolved in the same manner as
provided in that section.

102354. (a) 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 incidental to the
administration and operation of the ordinance.
(b) If the district has not 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 a
case, the operative date shall be the first day of the first calendar
quarter following the execution of the contract.

102355. 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.