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Section 150204 Of Chapter 5. Transactions And Use Tax From California Public Utilities Code >> Division 15.5. >> Chapter 5.
150204
. (a) Any retail transactions and use 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) An increase in the tax rate, adopted by the electors' approval of an ordinance pursuant to subdivision (b) of Section 150206, or a decrease in the tax rate adopted by the authority pursuant to Section 150207, shall be operative on the first day of the first calendar quarter commencing more than 120 days after approval by the electors or adoption by the authority, as the case may be.
(c) Prior to the operative date of the ordinance, the authority shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of the ordinance.
(b) An increase in the tax rate, adopted by the electors' approval of an ordinance pursuant to subdivision (b) of Section 150206, or a decrease in the tax rate adopted by the authority pursuant to Section 150207, shall be operative on the first day of the first calendar quarter commencing more than 120 days after approval by the electors or adoption by the authority, as the case may be.
(c) Prior to the operative date of the ordinance, the authority shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of the ordinance.
