Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2024

Transactions And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1.6. Transactions and Use Taxes
Chapter 3. Administration

Section 7272

7272. Preparation charges. The district shall pay to the board its costs of preparation to administer and operate the transactions and use taxes ordinance. The district shall pay such costs monthly as incurred and billed by the board. Such costs include all preparatory costs, including costs of developing procedures, programming for data processing, developing and adopting appropriate regulations, designing and printing of forms, developing instructions for the board's staff and for taxpayers, and other necessary preparatory costs which shall include the board's direct and indirect costs as specified by Section 11256 of the Government Code. Any disputes as to the amount of preparatory costs incurred shall be resolved by the Director of Finance, and his or her decision shall be final. The maximum amount of all preparatory costs to be paid by the district shall not, in any event, exceed one hundred seventy-five thousand dollars ($175,000).

History—Stats. 1974, Ch. 532, effective August 23, 1974, revised the section to require the district to pay preparation costs rather than requiring such a term in the administration contract. Stats. 1983, Ch. 337, in effect January 1, 1984, added "or her" after "his" in the fourth sentence and substituted "one hundred seventy-five thousand dollars ($175,000)" for "one-hundred twenty-five thousand dollars ($125,000)" after "exceed" in the fifth sentence.