California Public Utilities Code

§ 125480

PUC § 125480 Effective Jan 1, 2020Div. 11.5 · Ch. 4 · Art. 9

Statute text

(a)A retail transactions and use tax ordinance applicable to the entirety of, or a portion of, the incorporated and unincorporated territory within the area of the board pursuant to Section 125052 shall be imposed by the board in accordance with Section 125485, the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code), and Section 2 of Article XIIIC of the California Constitution. The tax ordinance shall take effect at the close of the polls on the day of election at which the proposition is adopted. The initial collection of the transactions and use tax shall take place in accordance with Section 125483.

(b)If, at any time, the voters do not approve the imposition of the transactions and use tax, this chapter remains in full force and effect. The board may, at any time thereafter, submit the same, or a different, measure to the voters in accordance with this chapter.

(c)The portion of the area of the board to which the tax would apply shall be determined by the board before the electors vote on the measure.

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Legislative history

Amended by Stats. 2019, Ch. 758, Sec. 6. (AB 1413) Effective January 1, 2020.