California Government Code

§ 53084.5

GOV § 53084.5 Effective Jan 1, 2016Div. 2 · Title 5 · Part 1 · Ch. 1 · Art. 4

Statute text

(a)On or after January 1, 2016, a local agency shall not enter into any form of agreement that would result, directly or indirectly, in the payment, transfer, diversion, or rebate of any tax revenue resulting from the imposition of a sales and use tax under the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200) of Division 2 of the Revenue and Taxation Code) to any person for any purpose when both of the following apply:

(1)The agreement results in a reduction in the amount of revenue under the Bradley-Burns Uniform Local Sales and Use Tax Law that, in the absence of the agreement, would be received by another local agency.

(2)The retailer continues to maintain a physical presence within the territorial jurisdiction of that other local agency.

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Legislative history

Repealed and added by Stats. 2015, Ch. 717, Sec. 2. (SB 533) Effective January 1, 2016.