Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Uniform Local Sales And Use Tax Law

CHAPTER 1 GENERAL PROVISIONS

Section 7201

7201. Counties authorized to adopt tax. Any county may by action of its board of supervisors adopt a sales and use tax in accordance with the provisions of this part.

Referendum.—A county ordinance imposing the tax authorized by this part is not subject to referendum. Geiger v. Board of Supervisors (1957) 48 Cal.2d 832.