§ 132300 The Legislature, by the enactment of this article, intends the …
§ 132301 (a) A retail transactions and use tax ordinance applicable to …
§ 132302 The commission, in the ordinance, shall state the nature of the tax …
§ 132303 (a) The county shall conduct an election called by the …
§ 132304 (a) Any transactions and use tax ordinance adopted pursuant to …
§ 132305 The revenues from the taxes imposed pursuant to this article may be …
§ 132306 If taxes are imposed pursuant to this article for expenditure for …
§ 132307 (a) The commission, subject to the approval of the voters within …
§ 132308 The commission may reduce a tax rate to percentages lower than that …
§ 132309 (a) The commission, as part of the ballot proposition to approve …
§ 132310 (a) The bonds authorized by the voters concurrently with the …
§ 132310.5 The commission may provide for the bonds to bear a variable interest …
§ 132311 Limited tax bonds shall be issued pursuant to a resolution adopted at …
§ 132312 Any bonds issued pursuant to this article are a legal investment for …
§ 132313 Any action or proceeding wherein the validity of the adoption of the …
§ 132314 The commission has no power to impose any tax other than the …

Terms Used In California Codes > Public Utilities Code > Division 12.7 > Chapter 2 > Article 5 - 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
  • Commission: means the Public Utilities Commission created by §. See California Public Utilities Code 20
  • Contract: A legal written agreement that becomes binding when signed.
  • County: includes city and county. See California Water Code 14
  • County: includes city and county. See California Public Utilities Code 18
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • 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.
  • Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
  • State: means the State of California, unless applied to the different parts of the United States. See California Public Utilities Code 17
  • Subdivision: means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. See California Public Utilities Code 10
  • Variable Rate: Having a "variable" rate means that the APR changes from time to time based on fluctuations in an external rate, normally the Prime Rate. This external rate is known as the "index." If the index changes, the variable rate normally changes. Also see Fixed Rate.