Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Additional Local Taxes

CHAPTER 2.5. LOCAL EDUCATION FINANCE*

SECTION 7286.4

7286.4. Election costs. The city and county shall be reimbursed for all costs of conducting elections for purposes of imposing a transactions and use tax pursuant to this chapter. In the event the ordinance imposing the tax is approved by the voters, the costs of conducting the election shall be reimbursed by the educational financing authority from the proceeds of the tax. In the event the ordinance imposing the tax is not approved by the voters, the costs of conducting the election shall be reimbursed by the school districts in proportion to the amount of tax revenues each agency would have received had the ordinance been approved.

* Chapter 2.5 was added by Stats. 1991, Ch. 369, in effect September 5, 1991.