Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Uniform Local Sales And Use Tax Law

CHAPTER 1 GENERAL PROVISIONS

Section 7202.5

7202.5. City tax; credit for sales and use tax due to a redevelopment agency. In addition to the provisions set forth in paragraphs (1) to (8), inclusive, of subdivision (h) of Section 7202, a city, county, or city and county sales and use tax ordinance may provide that any person subject to a sales and use tax under the city's, county's, or city and county's ordinance shall be entitled to credit against the payment of taxes due under that ordinance the amount of sales and use taxes due to the redevelopment agency pursuant to Section 7202.6.

History.—Added by Stats. 1981, Ch. 951, in effect January 1, 1982, operative January 1, 1984. Stats. 1984, Ch. 17, effective March 1, 1984, section ceases to be operative on March 1, 1984, and thereafter this section becomes operative on January 1, 1986, added subdivision designations, substituted "subparagraphs . . . of subdivision (a)" for "paragraphs . . . of subdivision (h)" in paragraph (a). Stats. 1985, Ch. 838, operative January 1, 1988, substituted "1988" for "1986" in subdivision (b). Stats. 1989, Ch. 24, in effect May 25, 1989, deleted "(a)" before first paragraph and deleted subdivision (b). Stats. 1990, Ch. 1608, in effect January 1, 1991, added ", county, or city and county" after "city", added ", county's, or city and county's" after "city's" and deleted "of such city" after "agency". Stats. 1992, Ch. 905, in effect September 25, 1992, operative January 1, 1993, substituted "paragraphs (1) to (8), inclusive, of subdivision (h)" for "subparagraphs (A) to (H), inclusive, of paragraph (8) of subdivision (a)" after "provisions set forth in".

Note.—Section 9 of Stats. 1981, Ch. 951, provided this section shall be repealed on January 1, 1984.

Note.—Section 10 of Stats. 1981, Ch. 951, provided the "Legislature intends that the provisions of this act shall not supersede or conflict with the excess sales tax transfer provisions of Chapter 282 of the Statutes of 1979."

Note.—Section 11 of Stats. 1981, Ch. 951, provided, notwithstanding "any other provision of this act, the State Board of Equalization shall not administer any sales tax imposed by a redevelopment agency pursuant to this act unless and until an appellate court makes a determination which is final on the merits that such a tax is not a "special tax" within the meaning of Section 4 of Article XIII A of the California Constitution."

Redevelopment agency not special district.—A redevelopment agency is not a special district, and this provision is constitutional. Huntington Park Redevelopment Agency v. Martin (1985) 38 Cal.3d 100.