California Public Utilities Code

§ 103350

PUC § 103350 Effective Jan 1, 2018Div. 10 · Part 15 · Ch. 5 · Art. 10

Statute text

(a)A retail transactions and use tax ordinance may be adopted by the board in accordance with Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and consistent with Article XIII C of the California Constitution.

(b)The board may impose a retail transactions and use tax pursuant to subdivision (a) that, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, exceeds the limit established in Section 7251.1 of the Revenue and Taxation Code, if both of the following requirements are met:

(1)The tax is set at a rate of no more than 0.5 percent.

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Legislative history

Amended by Stats. 2017, Ch. 231, Sec. 1. (AB 1613) Effective January 1, 2018.