Section 29140 Of Article 2. Retail Transactions And Use Tax From California Public Utilities Code >> Division 10. >> Part 2. >> Chapter 7. >> Article 2.

. The board shall, by ordinance, impose transactions and use taxes in conformity with Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code for the purposes specified in Sections 29142 and 29142.2, subject to periodic legislative review and amendment.