Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018
 

A    C    D    I    O    P    R    S    T    U   

A

Actions or proceedings: limitation . . . 7270.5

Administration by board

annual report of costs . . . 7273.2

charge for board's services . . . 7273, 7273.1

preparatory costs . . . 7272

information to retailers . . . 7274

transmittal of taxes to local taxing agencies . . . 7271

Amendments to State law, automatic incorporation of . . . 7261(c), 7262(b)

C

Claim for refund—unconstitutional tax paid . . . 7277

D

Delivery charges, when included in gross receipts . . . 7263

I

Imposition and rates of local taxes

district rates unaffected by automatic incorporation of State law amendments . . . 7261, 7262

maximum combined rate . . . 7251.1, 7251.3, 7251.4

transactions tax, district . . . 7261(a)

use tax, district . . . 7262, 7262.2

O

Operative date of ordinance . . . 7265

P

Place of sale . . . 7263

R

Refunds of unconstitutional taxes . . . 7275–7279.6

Required provisions of ordinances

sales and transactions tax portions . . . 7261, 7262.2

contract with board for administration, see administration by board

prior contract, exemption of sale or lease of property obligated under . . . 7261(g)

property to be delivered and used outside district, exemption of sale of . . . 7261(f)

State administered local taxes, exclusion from tax measure . . . 7261(d)

State sales and use taxes, exclusion from tax measure . . . 7261(d), 7262(c)

State sales tax provisions

amendments, automatic incorporation of . . . 7261(c)

inclusion of . . . 7261(b)

use tax portions . . . 7262, 7262.2

collection of tax by retailer

limitation on requirement for . . . 7262(a)(1)

vehicles, vessels and aircraft . . . 7262(a)(2)

imposition and rate of tax . . . 7262

prior contract, exemption of use of property, puchase of lease of which is obligated under . . . 7262(f)

sales or transaction tax applicable, use tax exemption when . . . 7262(d)

State sales and use taxes, exclusion from tax measure . . . 7262(c)

State administered local taxes, exclusion from tax measure . . . 7262(c)

State use tax provisions

amendments, automatic incorporation of . . . 7262(b)

inclusion of . . . 7262(a)

S

Santa Cruz Metropolitan Transit District transmittals . . . 7271.03, 7271.05

T

Tax credit—unconstitutional tax paid . . . 7276

Title of law . . . 7251

"Transactions" and "Transactor", meaning of . . . 7253

Transmittal of taxes to local taxing agencies . . . 7271, 7271.1

Transmittals: Santa Cruz Metropolitan District . . . 7271.03

U

Unconstitutional or invalid taxes . . . 7267