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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 7211


7211. Permissible local tax; transactions and use tax.

Notwithstanding Section 7203.5, the State Board of Equalization shall continue to administer the sales and use tax ordinance of any city, county, or city and county that adopts a transactions and use tax ordinance administered by the board in accordance with Part 1.6 (commencing with Section 7251).

History—Added by Stats. 1977, Ch. 672, operative January 1, 1978. Stats. 2007, Ch. 342 (AB 1748), in effect January 1, 2008, substituted "city, county, or city and county that" for "county which" after "ordinance of any" and substituted "administered by … 7251)" for "pursuant to Article 13 (commencing with Section 29560) of Chapter 2 of Division 3 of Title 3 of the Government Code"' after "tax ordinance."