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Chapter 3.12 SALES AND USE TAX1

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1For statutory provisions authorizing cities to levy sales and use taxes, see Gov. Code § 37101; for provisions on uniform local sales and use taxes, see Rev. and Tax. Code § 7200 et seq.

2Editor’s Note: This section is operative January 1, 1984 and is derived from Ordinance 296. Section 3 of Ordinance 296 also amends Section 3.12.090 shall be operative on the operative date of any act of the Legislature of the state of California which amends or repeals and reenacts Section 7202 of the Revenue and Taxation Code to provide an exemption from city sales and use taxes for operators of waterborne vessels in the same, or substantially the same, language as that existing in subdivisions (i)(7) and (i)(8) of Section 7202 of the Revenue and Taxation Code as those subdivisions read on October 1, 1983.

3Editor’s Note: This section is operative January 1, 1984 and is derived from Ordinance 296. Section 4 of Ordinance 296 also amends Section 3.12.130 shall be operative on the operative date of any act of the Legislature of the state of California which amends or repeals and reenacts Section 7202 of the Revenue and Taxation Code to provide an exemption from city sales and use taxes for operators of waterborne vessels in the same, or substantially the same, language as that existing in subdivisions (i)(7) and (i)(8) of Section 7202 of the Revenue and Taxation Code as those subdivisions read on October 1: 1983).