Section 131105 Of Chapter 3. Retail Transactions And Use Tax From California Public Utilities Code >> Division 12.5. >> Chapter 3.
131105
. (a) Any tax ordinance adopted pursuant to this chapter
shall be operative on the first day of the first calendar quarter
commencing more than 120 days after adoption of the ordinance.
(b) Prior to the operative date of the ordinance, a county
transportation authority or the commission, as the case may be, shall
contract with the State Board of Equalization to perform all
functions incident to the administration and operation of the
ordinance.