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BTLG Table of Contents > Uniform Local Sales And Use Tax Law > Chapter 2 > Section 7222

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 2. Bradley-Burns Bill of Rights*

Section 7222

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7222. Definitions. For purposes of this chapter:

(a) "Contract" means any agreement for state administration of local sales and use taxes.

(b) "Local jurisdiction" means any local agency authorized to impose a tax under this part or in conformity with this part.

(c) "Local tax" means any tax imposed by a local jurisdiction under this part or any tax imposed in conformity with this part.

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* Chapter 2 was added by Stats. 1997, Ch. 702 (SB 110), in effect January 1, 1998.