Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Uniform Local Sales And Use Tax Law

CHAPTER 1 GENERAL PROVISIONS

Section 7204.3

7204.3. Charge for administration by the board. The board shall charge a city, city and county, redevelopment agency, or county an amount for the board's services in administering the sales and use tax ordinance of the local entity, as determined by the board with the concurrence of the Department of Finance, as follows:

(a) Beginning with the 2006 07 fiscal year, the amount charged each local entity shall be based on the methodology described in Alternative 4C of the November 2004 report by the State Board of Equalization entitled "Response to the Supplemental Report of the 2004 Budget Act."

(1) The amount charged may be adjusted in the current fiscal year to reflect the difference between the board's budgeted costs and any significant revised estimate of costs. Any adjustment shall be subject to budgetary controls included in the Budget Act. Prior to any adjustment, the Department of Finance shall notify the Chairperson of the Joint Legislative Budget Committee not later than 30 days prior to the effective date of the adjustment.

(2) The amount charged each local entity shall be adjusted to reflect the difference between the board's recovered costs and the actual costs incurred by the board during the fiscal year two years prior.

(b) The amounts determined by subdivision (a) shall be deducted in equal amounts from the quarterly allocation of taxes collected by the board for the city, city and county, redevelopment agency, or county.

(c) Notwithstanding any other provision of this section, for the 2008–09 fiscal year to the 2014–15 fiscal year, inclusive, the amounts determined by subdivision (a) shall not include any revenues collected pursuant to Sections 6051.7 and 6201.7.

History.—Added by Stats. 1971, p. 2789, operative July 1, 1972. Stats. 1981, Ch. 951, in effect January 1, 1982, added "redevelopment agency" before the first "or county" in the first sentence. Stats. 1982, Ch. 1589, in effect January 1, 1983, added "redevelopment agency" before the second "or county" in the first sentence and before "or county" in the second sentence. Stats. 1990, Ch. 1077, in effect January 1, 1991, added a comma after "redevelopment agency" throughout section; added "the following amounts:", added subdivision letter (a); added ", and before July 1, 1991", added subdivision (b); substituted "Those" for "Such". Stats. 1993, Ch. 75, in effect June 30, 1993, substituted "an amount for" for ", as the cost of" and "as determined . . . Finance, as follows" for "the following amounts" in the first paragraph; deleted the former provisions of subdivision (a) which stated "0.82 percent of all sales and use taxes available for distribution to the city, city and county, redevelopment agency, or county on and after July 1, 1972, and before July 1, 1991" and added the first paragraph and paragraphs (1), (2), and (3); deleted former subdivision (b) which stated "0.79 percent of all sales and use taxes available for distribution to the city, city and county, redevelopment agency, or county on and after July 1, 1991; and substituted "The" for "Those" and added "determined by subdivision (a)" after "amounts", "in equal amounts" after "deducted", and "quarterly allocation of" before "taxes" in the last paragraph. Stats. 2006, Ch. 49 (AB 1809), in effect June 30, 2006, deleted the comma after "agency, or county" in the first paragraph; substituted "2006 07" for "1993 94" after "Beginning with the", added "each local entity" after "the amount charged" and substituted "methodology described . . . 2004 Budget Act" for "total local entity cost reflected in the annual Budget Act. This amount comprises the categories of direct, shared, and central agency costs incurred by the board and shall include the following:" after "based on the" in subdivision (a); deleted former paragraph (1) of subdivision (a) which provided, "The amount charged to each entity shall be based on the recommendations incorporated in the March 1992 report by the Auditor General entitled "The Board of Equalization Needs To Adjust Its Model For Setting Reimbursement Rates For Special Tax Jurisdictions."; renumbered former paragraphs (2) and (3) as (1) and (2), respectively; substituted "The amount charged each district" for "For the 1995 96 fiscal year and each fiscal year thereafter, the" in former paragraph (3) of subdivision (a); and created new subdivision (b) using the former second sentence of former paragraph (3). Stats. 2007, Ch. 342 (AB 1748), in effect January 1, 2008, substituted "local entity" for "district" after "amount charged each" in paragraph (2) of subdivision (a). Stats. 2009, Ch. 12XXXX (AB 12XXXX), in effect July 28, 2009, added subdivision (c).