§ 102350 (a) A retail transactions and use tax ordinance may be adopted …
§ 102351 (a) The retail transactions and use tax ordinance shall provide …
§ 102352 (a) Any transactions and use tax ordinance adopted pursuant to …
§ 102355 Repeal of the transactions and use tax ordinance shall not be …

Terms Used In California Codes > Public Utilities Code > Division 10 > Part 14 > Chapter 5 > Article 8 - Retail Transactions and Use Tax

  • City: includes city and county and "incorporated town" but does not include "unincorporated town" or "village. See California Public Utilities Code 19
  • Contract: A legal written agreement that becomes binding when signed.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • State: means the State of California, unless applied to the different parts of the United States. See California Public Utilities Code 17