Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Additional Local Taxes
INDEX
A C D F G L P S T U V W
Alameda County additional authorization . . . 7291, 7292
Avalon Transactions and Use Tax . . . 7286.25
Calexico Transactions and Use Tax . . . 7286.20
authority to levy . . . 7286.20
Heffernan Memorial Hospital District . . . 7286.21
Cities Transaction and Use Tax . . . 7285.9–7285.92
Clearlake Transactions and Use Tax . . . 7286.24, 7286.45
Clovis Transactions and Use Tax . . . 7286.48
County Transactions and Use Tax for library programs . . . 7286.59
Davis Transactions and Use Tax . . . 7290
Fresno Zoological Tax . . . 7286.43
Fort Bragg Transactions and Use Tax . . . 7286.24, 7286.50
Graffiti Prevention Tax . . . 7287–7287.10
"aerosol paint container" . . . 7287
authority to levy . . . 7287
collection by retailer . . . 7287.4
contract to administer . . . 7287.2
determinations . . . 7287.9
disposition of proceeds . . . 7287.6
due dates of returns and payments . . . 7287.10
"felt tip marker" . . . 7287
"marking instrument" . . . 7287
"marking substance" . . . 7287
overpayments . . . 7287.9
refunds . . . 7287.9
Local Education Finance Authority . . . 7286.1
authorization to levy . . . 7286.1
election costs . . . 7286.4
San Francisco city and county . . . 7286.1
San Mateo County . . . 7285.8
"school district" . . . 7286.6
Local Public Finance Authority . . . 7288.1
authorization to levy . . . 7288.3
board of directors . . . 7288.2
operative date . . . 7288.6
"school district" . . . 7288.5
Placerville Transactions and Use Tax . . . 7286.7
Point Arena Transactions and Use Tax . . . 7286.24
San Diego County Justice Facilities Financing Act . . . 7286.30–7286.38
authority to levy tax . . . 7286.32
expenditure of revenues . . . 7286.34
legal challenges to tax levy . . . 7286.36
legislative findings and declarations . . . 7286.30
operative date of tax . . . 7286.35
severability of provisions . . . 7286.37
special tax . . . 7286.38
tax ordinance disclosure . . . 7286.33
San Joaquin County Transactions and Use Tax . . . 7286.55
San Mateo County; parks and recreation transactions and use tax . . . 7286.90
Sebastopol Transactions and Use Tax . . . 7286.80
Transactions and Use Taxes
Avalon . . . 7286.25
Calexico . . . 7286.20
Clovis . . . 7286.48
commencement date of ordinances . . . 7285.4
counties authorized to levy . . . 7285, 7285.5
Placerville . . . 7286.7
rate limitation . . . 7285.3
San Francisco city and county . . . 7286.1
San Mateo County . . . 7285.8
Truckee Transactions and Use Tax . . . 7286.60
Ukiah Transactions and Use Tax . . . 7286.24
Visalia Transactions and Use Tax . . . 7286.44
West Sacramento Transactions and Use Tax . . . 7286.75
Willits Transactions and Use Tax . . . 7286.24
Woodland Transactions and Use Tax . . . 7286.52

