Article 9. Retail Transaction And Use Tax of California Public Utilities Code >> Division 10. >> Part 12. >> Chapter 5. >> Article 9.
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 that 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.
Any transactions and use tax ordinance adopted shall be
operative in accordance with Section 7265 of the Revenue and Taxation
The district may contract with the State Board of
Equalization for its service in the preparations necessary to
administer a transaction 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.
Prior to the operative date of the transaction 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.
If the district shall not have contracted with the State
Board of Equalization prior to the operative date of its transaction
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.
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.
Whenever a bond election is held to authorize a bonded
indebtedness pursuant to Section 100400, the ordinance calling the
election may include a statement that the transaction and use taxes,
or a stated portion thereof, shall be levied, or continued to be
levied, and used to the extent required to pay the principal of, and
interest on, the bonds as they become due, to provide any sinking
fund payments required therefor, and to create or maintain any
reserve fund required therefor.
A vote in favor of the issuance of the bonds shall authorize the
use of such taxes for such purposes. The transactions and use tax
ordinance shall not be repealed until all bonds payable from the
revenues derived from such taxes have been fully paid or provision
has been made for their payment in full.