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Business Taxes Law Guide – Revision 2022
 

Uniform Local Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1.5. Uniform Local Sales and Use Taxes
Chapter 1. General Provisions

Section 7201


7201. Counties authorized to adopt tax. Any county may by action of its board of supervisors adopt a sales and use tax in accordance with the provisions of this part.

Referendum.—A county ordinance imposing the tax authorized by this part is not subject to referendum. Geiger v. Board of Supervisors (1957) 48 Cal.2d 832.