reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 7202.8 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.5 - UNIFORM LOCAL SALES AND USE TAXES|CHAPTER 1 - General Provisions|Section 7202.8.

7202.8.  Any pledge of taxes pursuant to Section 33641 of the Health and Safety Code made with respect to taxes imposed under Section 7202.6 to the payment of principal and interest on bonds of a redevelopment agency shall constitute the obligation of a contract between the redevelopment agency and the holder of the bonds and shall be protected from impairment by the United States and California Constitutions. The provisions of Section 7202.6 which authorize the imposition of the taxes may not be repealed during the time that any of the bonds remain outstanding.(Added by Stats. 1981, Ch. 951, Sec. 4.)
CA Rev & Tax Code § 7203 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.5 - UNIFORM LOCAL SALES AND USE TAXES|CHAPTER 1 - General Provisions|Section 7203.

7203.  The use tax portion of any sales and use tax ordinance adopted under this part shall impose a complementary tax upon the storage, use or other consumption in the county of tangible personal property purchased from any retailer for storage, use or other consumption in the county. That tax shall be at the rate of 11/4 percent of the sales price of the property whose storage, use or other consumption is subject to the tax and shall include:(a) Provisions identical to the provisions contained in Part 1 (commencing with Section 6001), other than Section 6201 insofar as those provisions relate to the use tax, except that the name of the county as the taxing agency enacting the ordinance shall be substituted for that of the state (but the name of the county shall not be substituted for the word “state” in the phrase “retailer engaged in business in this state” in Section 6203 nor in the definition of that phrase in Section 6203).(b) A provision that all amendments subsequent to the date of such ordinance to the provisions of the Revenue and Taxation Code relating to the use tax and not inconsistent with this part shall automatically become a part of the ordinance.(c) A provision that the storage, use or other consumption of tangible personal property, the gross receipts from the sale of which has been subject to sales tax under a sales and use tax ordinance enacted in accordance with this part by any city and county, county, or city in this state, shall be exempt from the tax due under this ordinance.(d) A provision that the amount subject to tax shall not include the amount of any sales tax or use tax imposed by the State of California upon a retailer or consumer.(e) A provision that, in addition to the exemptions provided in Sections 6366 and 6366.1, the storage, use, or other consumption of tangible personal property, other than fuel or petroleum products, purchased by operators of aircraft and used or consumed by the operators directly and exclusively in the use of the aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States or any foreign government is exempt from 80 percent of the use tax, and on and after July 1, 2004, until the rate modifications in subdivision (a) of Section 7203.1 cease to apply, exempt from 75 percent of the use tax.(Repealed and added by Stats. 2003, 5th Ex. Sess., Ch. 2, Sec. 4.18. Effective December 12, 2003. Operative March 3, 2004, pursuant to Sec. 8 of Ch. 2.)
CA Rev & Tax Code § 7203.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.5 - UNIFORM LOCAL SALES AND USE TAXES|CHAPTER 1 - General Provisions|Section 7203.1.

7203.1.  (a) Notwithstanding any other provision of law, during the revenue exchange period only, the authority of a county or a city under this part to impose a tax rate as specified in an ordinance adopted pursuant to Sections 7202 and 7203 is suspended, and the tax rate to be applied instead during that period under any ordinance as so adopted is the applicable of the following:(1) In the case of a county, 1 percent.(2) In the case of a city, three-quarters of 1 percent or less.(b) For purposes of this section, “revenue exchange period” means the period on and after July 1, 2004, and before the first day of the first calendar quarter commencing more than 90 days following a notification to the board by the Director of Finance pursuant to subdivision (b) of Section 99006 of the Government Code.(c) Subdivision (a) is a self-executing provision that operates without regard to any decision or act on the part of any local government. A change in a local general tax rate resulting from either the rate limitations applied by subdivision (a) or the end of the revenue exchange period is not subject to voter approval under either statute or Article XIII C of the California Constitution.(d) Existing tax exchange or revenue sharing agreements, entered into prior to the operative date of this section, between local agencies or between local agencies and nonlocal agencies shall be deemed to be temporarily modified to account for the reduction in sales and use tax revenues resulting from this section, with those reduced revenues to be replaced as may otherwise be provided by law.(Amended (as amended by Stats. 2004, Ch. 211) by Stats. 2004, Ch. 610, Sec. 10. Effective September 20, 2004. Note: The revenue period specified in subds. (a) and (b) ended on Jan. 1, 2016, pursuant to issuance of the notification described in subd. (b) of GOV Section 99006.)
CA Rev & Tax Code § 7203.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.5 - UNIFORM LOCAL SALES AND USE TAXES|CHAPTER 1 - General Provisions|Section 7203.2.

7203.2.  The sales and use tax ordinance of a county, city, city and county, or redevelopment agency adopted pursuant to this part, shall be deemed to adopt by reference the provisions of Sections 7202 to 7203, inclusive, as now in effect or as later amended, which are required to be included in the ordinance, regardless of whether or not the ordinance was adopted or amended, prior to or after the effective date of this section.(Added by Stats. 1985, Ch. 591, Sec. 8.)
CA Rev & Tax Code § 7203.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.5 - UNIFORM LOCAL SALES AND USE TAXES|CHAPTER 1 - General Provisions|Section 7203.5.

7203.5.  The State Board of Equalization shall not administer and shall terminate its contract to administer any sales or use tax ordinance of a city, county, redevelopment agency, or city and county, if such city, county, redevelopment agency, or city and county imposes a sales or use tax in addition to the sales and use taxes imposed under an ordinance conforming to the provisions of Sections 7202 and 7203.The board shall give such city, county, redevelopment agency, or city and county written notice of termination, stating the reasons therefor and the effective date of the termination, which shall be not earlier than the first day of the first calendar quarter commencing at least 30 days after the mailing of the notice to the city, county, redevelopment agency, or city and county. If the cause for termination is not cured within the time specified in the notice, the board shall not administer the ordinance until the cause for termination is removed and a new contract for the administration of the ordinance executed. Such contract shall be operative not earlier than the first day of the first calendar quarter commencing after its execution. During the period of time that the board is not administering the sales and use tax ordinance of a city, county, redevelopment agency, or city and county, no ordinance of such city, county, redevelopment agency, or city and county shall be considered to be an ordinance enacted in accordance with this part.Nothing in this section shall be construed as prohibiting the levy or collection by a city, county, redevelopment agency, or city and county of any other substantially different tax authorized by the Constitution of California or by statute or by the charter of any chartered city.(Amended by Stats. 1981, Ch. 951, Sec. 5. Superseded on operative date of amendment by Stats. 1996, Ch. 940.)
CA Rev & Tax Code § 7204 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.5 - UNIFORM LOCAL SALES AND USE TAXES|CHAPTER 1 - General Provisions|Section 7204.

7204.  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.(Amended by Stats. 1981, Ch. 951, Sec. 6.)
CA Rev & Tax Code § 7204.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.5 - UNIFORM LOCAL SALES AND USE TAXES|CHAPTER 1 - General Provisions|Section 7204.3.

7204.3.  The board shall charge a city, city and county, redevelopment agency, or county an amount for the board’s services in administering the sales and use tax ordinance of the local entity, as determined by the board with the concurrence of the Department of Finance, as follows:(a) Beginning with the 2006–07 fiscal year, the amount charged each local entity shall be based on the methodology described in Alternative 4C of the November 2004 report by the State Board of Equalization entitled “Response to the Supplemental Report of the 2004 Budget Act.”(1) The amount charged may be adjusted in the current fiscal year to reflect the difference between the board’s budgeted costs and any significant revised estimate of costs. Any adjustment shall be subject to budgetary controls included in the Budget Act. Prior to any adjustment, the Department of Finance shall notify the Chairperson of the Joint Legislative Budget Committee not later than 30 days prior to the effective date of the adjustment.(2) The amount charged each local entity shall be adjusted to reflect the difference between the board’s recovered costs and the actual costs incurred by the board during the fiscal year two years prior.(b) The amounts determined by subdivision (a) shall be deducted in equal amounts from the quarterly allocation of taxes collected by the board for the city, city and county, redevelopment agency, or county.(c) Notwithstanding any other provision of this section, for the 2008–09 fiscal year to the 2014–15 fiscal year, inclusive, the amounts determined by subdivision (a) shall not include any revenues collected pursuant to Sections 6051.7 and 6201.7.(Amended by Stats. 2009, 4th Ex. Sess., Ch. 12, Sec. 30. Effective July 28, 2009.)
CA Rev & Tax Code § 7204.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.5 - UNIFORM LOCAL SALES AND USE TAXES|CHAPTER 1 - General Provisions|Section 7204.4.

7204.4.  The Director of Transportation and the Controller shall charge for the cost of their services in administering the responsibilities assigned to them in Chapter 4 (commencing with Section 99200) of Part 11 of Division 10 of the Public Utilities Code. Amounts to be charged shall be specified in the Budget Act. Those amounts shall be deducted from the taxes collected by the board for the counties and the cities and counties.(Amended by Stats. 1984, Ch. 579, Sec. 33.)
CA Rev & Tax Code § 7205 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.5 - UNIFORM LOCAL SALES AND USE TAXES|CHAPTER 1 - General Provisions|Section 7205.

7205.  (a) For the purpose of a sales tax imposed by an ordinance adopted pursuant to this part, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his or her agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from those sales shall include delivery charges, when those charges are subject to the state sales and use tax, regardless of the place to which delivery is made.(b) (1) In the event a retailer has no permanent place of business in the state or has more than one place of business, the place or places at which the retail sales are consummated for the purpose of a sales tax imposed by an ordinance adopted pursuant to this part shall, subject to paragraph (2), be determined under rules and regulations to be prescribed and adopted by the board.(2) In the case of a sale of jet fuel, the place at which the retail sale of that jet fuel is consummated for the purpose of a sales tax imposed by an ordinance adopted pursuant to this part is the point of the delivery of that jet fuel to the aircraft.(Amended by Stats. 2005, Ch. 391, Sec. 2. Effective January 1, 2006. Operative January 1, 2008, by Sec. 3 of Ch. 391.)
CA Rev & Tax Code § 7207 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.5 - UNIFORM LOCAL SALES AND USE TAXES|CHAPTER 1 - General Provisions|Section 7207.

7207.  Nothing in this part shall require or be construed to require any city, county, or city and county, to impose any sales or use taxes or to increase any sales or use taxes.(Added by Stats. 1955, Ch. 1311.)
CA Rev & Tax Code § 7209 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.5 - UNIFORM LOCAL SALES AND USE TAXES|CHAPTER 1 - General Provisions|Section 7209.

7209.  The board may redistribute tax, penalty and interest distributed to a county or city other than the county or city entitled thereto but such redistribution shall not be made as to amounts originally distributed earlier than two quarterly periods prior to the quarterly period in which the board obtains knowledge of the improper distribution.(Added by Stats. 1959, Ch. 1785.)
CA Rev & Tax Code § 7210 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.5 - UNIFORM LOCAL SALES AND USE TAXES|CHAPTER 1 - General Provisions|Section 7210.

7210.  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 which adopts an ordinance imposing a tax on the sale, storage, use, or consumption of motor vehicle fuel pursuant to Chapter 5 (commencing with Section 99500), Part 11, Division 10 of the Public Utilities Code or Part 4 (commencing with Section 9501) of this division.(Amended by Stats. 1981, Ch. 541, Sec. 7. Effective September 17, 1981.)
CA Rev & Tax Code § 7211 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.5 - UNIFORM LOCAL SALES AND USE TAXES|CHAPTER 1 - General Provisions|Section 7211.

7211.  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).(Amended by Stats. 2007, Ch. 342, Sec. 7. Effective January 1, 2008.)
CA Rev & Tax Code § 7212 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.5 - UNIFORM LOCAL SALES AND USE TAXES|CHAPTER 1 - General Provisions|Section 7212.

7212.  Any redevelopment agency adopting a sales and use tax ordinance pursuant to Section 7202.6 shall pay to the board its costs of preparation to administer and operate the sales and use tax ordinance. The agency shall pay such costs monthly as incurred and billed by the board. The 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 decision shall be final. The maximum amount of all preparatory costs to be paid by the district shall not, in any event, exceed five hundred seventy thousand dollars ($570,000). If for any reason the ordinance adopted pursuant to Section 7202.6 is declared to be invalid, the board shall not be required to refund any or all revenues collected pursuant to that ordinance, but rather those revenues shall be distributed to the city within which the redevelopment agency operates.(Added by Stats. 1981, Ch. 951, Sec. 8.)
CA Rev & Tax Code § 7221 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.5 - UNIFORM LOCAL SALES AND USE TAXES|CHAPTER 2 - Bradley-Burns Bill of Rights|Section 7221.

7221.  This chapter shall be known and may be cited as the Bradley-Burns Bill of Rights.(Added by Stats. 1997, Ch. 702, Sec. 4. Effective January 1, 1998.)
CA Rev & Tax Code § 7222 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.5 - UNIFORM LOCAL SALES AND USE TAXES|CHAPTER 2 - Bradley-Burns Bill of Rights|Section 7222.

7222.  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.(Added by Stats. 1997, Ch. 702, Sec. 4. Effective January 1, 1998.)
CA Rev & Tax Code § 7223 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.5 - UNIFORM LOCAL SALES AND USE TAXES|CHAPTER 2 - Bradley-Burns Bill of Rights|Section 7223.

7223.  The Legislature finds and declares all of the following:(a) Each local jurisdiction that has a contract with the board has the right to depend on the board’s staff to provide informative and responsive services to help local jurisdictions understand the local sales and use tax laws administered by the board.(b) Local jurisdictions have the right to receive and the board has an obligation to provide open, uniform, and consistent administration of the local taxes in order that local jurisdictions may perform competent audit oversight and accountability of those revenues on their own behalf.(Added by Stats. 1997, Ch. 702, Sec. 4. Effective January 1, 1998.)
CA Rev & Tax Code § 7224 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.5 - UNIFORM LOCAL SALES AND USE TAXES|CHAPTER 2 - Bradley-Burns Bill of Rights|Section 7224.

7224.  Each local jurisdiction has the right to have the law administered in a uniform manner.(Added by Stats. 1997, Ch. 702, Sec. 4. Effective January 1, 1998.)
CA Rev & Tax Code § 7225 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.5 - UNIFORM LOCAL SALES AND USE TAXES|CHAPTER 2 - Bradley-Burns Bill of Rights|Section 7225.

7225.  Each local jurisdiction has the right to rely on the board’s written information and answers to questions. Each local jurisdiction has the right to prompt and accurate responses from the board or its staff. Each local jurisdiction has the right to a written response to questions, and resolution of, any inquiry submitted in writing to the board.(Added by Stats. 1997, Ch. 702, Sec. 4. Effective January 1, 1998.)
CA Rev & Tax Code § 7226 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.5 - UNIFORM LOCAL SALES AND USE TAXES|CHAPTER 2 - Bradley-Burns Bill of Rights|Section 7226.

7226.  In addition to any charges imposed by the board pursuant to Section 7204.3, the board shall charge local jurisdictions for the costs of the board’s services as required by this act. Any amount charged by the board pursuant to this section shall be deducted from those revenues collected by the board on behalf of local jurisdictions.(Added by Stats. 1997, Ch. 702, Sec. 4. Effective January 1, 1998.)
CA Rev & Tax Code § 7231 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.55 - MOTOR CARRIERS|CHAPTER 1 - Motor Carriers of Property Permit Fee|Section 7231.

7231.  (a) This chapter may be cited as the Motor Carriers of Property Permit Fee Act.(b) The Legislature finds and declares that a safe and efficient transportation system is essential to the welfare of the state, and an important part of the system is service rendered by motor carriers of property.(Amended by Stats. 1997, Ch. 652, Sec. 6. Effective January 1, 1998.)
CA Rev & Tax Code § 7233 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.55 - MOTOR CARRIERS|CHAPTER 1 - Motor Carriers of Property Permit Fee|Section 7233.

7233.  No city, county, or city and county, shall assess, levy, or collect an excise or license tax of any kind, character, or description whatever upon the transportation business conducted on or after the effective date of this chapter, by any for-hire motor carrier of property.(Added by Stats. 1996, Ch. 1042, Sec. 48. Effective September 29, 1996.)
CA Rev & Tax Code § 7234 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.55 - MOTOR CARRIERS|CHAPTER 1 - Motor Carriers of Property Permit Fee|Section 7234.

7234.  (a) The uniform business license tax fee imposed by this chapter is in lieu of all city, county, or city and county excise or license taxes of any kind, character, or description whatever, upon the transportation business of any for-hire motor carrier of property.(b) This section does not prohibit the imposition by any city, county, or city and county, of any excise or license tax authorized under Division 2 (commencing with Section 6001).(Added by Stats. 1996, Ch. 1042, Sec. 48. Effective September 29, 1996.)
CA Rev & Tax Code § 7235 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.55 - MOTOR CARRIERS|CHAPTER 1 - Motor Carriers of Property Permit Fee|Section 7235.

7235.  (a) The Safety Fee and Carrier Inspection Fee imposed by this chapter shall be paid by all motor carriers of property, as defined in Section 34601 of the Vehicle Code.(b) This section shall become operative on January 1, 2016.(Repealed (in Sec. 1) and added by Stats. 2013, Ch. 500, Sec. 2. (AB 529) Effective January 1, 2014. Section operative January 1, 2016, by its own provisions.)
CA Rev & Tax Code § 7237 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.55 - MOTOR CARRIERS|CHAPTER 2 - Motor Carrier Safety Improvement Fund|Section 7237.

7237.  This chapter is enacted for the purpose of creating a special fund to cover the costs to the Department of the California Highway Patrol to deter commercial motor vehicle cargo thefts and provide security of highway carriers and cargoes throughout the state.(Added by Stats. 1996, Ch. 1042, Sec. 48. Effective September 29, 1996.)
CA Rev & Tax Code § 7238 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.55 - MOTOR CARRIERS|CHAPTER 2 - Motor Carrier Safety Improvement Fund|Section 7238.

7238.  All money or fees deposited in the Motor Carriers Safety Improvement Fund shall be available for appropriation by the Legislature to cover the costs to the Department of the California Highway Patrol to deter commercial motor vehicle cargo thefts and provide security of highway carriers and cargoes throughout the state.(Added by Stats. 1996, Ch. 1042, Sec. 48. Effective September 29, 1996.)
CA Rev & Tax Code § 7251 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.6 - TRANSACTIONS AND USE TAXES|CHAPTER 1 - General Provisions and Definitions|Section 7251.

7251.  This part is known and may be cited as the “Transactions and Use Tax Law.”(Added by Stats. 1969, Ch. 24.)