California Public Utilities Code

§ 102351

PUC § 102351 Effective Jan 1, 2024Div. 10 · Part 14 · Ch. 5 · Art. 8

Statute text

(a)The retail transactions and use tax ordinance shall provide for a rate of one-eighth of 1 percent or a multiple thereof. The ordinance shall provide for the tax to be imposed on the entirety of, or a portion of, the incorporated and unincorporated territory within the boundaries of the district, as defined in Section 102052.5. The ordinance shall be subject to voter approval by the electors in those portions of the district to which the tax applies and shall be consistent with Section 102350.

(b)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.

(c)If the tax only applies to a portion of an area of the district, all of the following shall apply to the imposition of the tax:

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Legislative history

Amended by Stats. 2023, Ch. 674, Sec. 6. (AB 1052) Effective January 1, 2024.