California Revenue and Taxation Code

§ 7202

RTC § 7202 Effective Dec 12, 2003Div. 2 · Part 1.5 · Ch. 1

Statute text

The sales tax portion of any sales and use tax ordinance adopted under this part shall be imposed for the privilege of selling tangible personal property at retail, and shall include provisions in substance as follows:

(a)A provision imposing a tax for the privilege of selling tangible personal property at retail upon every retailer in the county at the rate of 114 percent of the gross receipts of the retailer from the sale of all tangible personal property sold by that person at retail in the county.

(b)Provisions identical to those contained in Part 1 (commencing with Section 6001), insofar as they relate to sales taxes, except that the name of the county as the taxing agency shall be substituted for that of the state and that an additional seller’s permit shall not be required if one has been or is issued to the seller under Section 6067.

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Legislative history

Repealed and added by Stats. 2003, 5th Ex. Sess., Ch. 2, Sec. 4.16. Effective December 12, 2003. Operative March 3, 2004, pursuant to Sec. 8 of Ch. 2.