Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Transactions and Use Tax Annotations

800.0000 APPLICATION OF TRANSACTIONS (SALES) TAX AND USE TAX—Regulation 1823

Annotation 800.1455

800.1455 Initiative Process—Enactment of Tax. Revenue and Taxation Code sections 7285.90 through 7285.92 authorize a city to enact transactions district taxes without having to obtain special authority from the legislature for each tax. However, as provided by these sections, cities are not granted any more authority to levy district taxes than that granted to the counties. Therefore, a city cannot enact a district tax pursuant to action by the voters through the initiative process prior to the governing body enacting a district tax ordinance. The tax must be enacted by the city council first and subsequently approved by the voters. 2/9/06. (2007–1).