Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2024

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 7204

7204. Transmittal of taxes to cities and counties; charges. All sales and use taxes collected by the State Board of Equalization pursuant to contract with any city, city and county, redevelopment agency, or county shall be transmitted by the board to such city, city and county, redevelopment agency, or county periodically as promptly as feasible. The transmittals required under this section shall be made at least twice in each calendar quarter.

History—Stats. 1959, p. 3781, in effect September 18, 1959, substituting "periodically as promptly as feasible" for "monthly" and added second sentence. Stats. 1971, p. 2789, operative July 1, 1972, deleted the language providing for board charges to the city, city and county or county for board's services. Stats. 1981, Ch. 951, in effect January 1, 1982, added "redevelopment agency" before each "or county" in the first sentence.

Effective date of contract.—Where a city contracted with the Board of Equalization for its administration of a sales and use tax imposed by city ordinance, the effective date of contract was controlled by Government Code § 13370, providing that contracts with state agencies shall be effective from the date of approval by the Department of Finance, notwithstanding that the ordinance purported to be effective as of an earlier date. City of Commerce v. State Board of Equalization (1962) 205 Cal.App.2d 387.