The district shall pay to the board its costs of preparation to administer and operate the transactions and use taxes ordinance. The district shall pay such costs monthly as incurred and billed by the board. Such costs include all preparatory costs, including costs of developing procedures, programming for data processing, developing and adopting appropriate regulations, designing and printing of forms, developing instructions for the board’s staff and for taxpayers, and other necessary preparatory costs which shall include the board’s direct and indirect costs as specified by § 11256 of the Government Code. Any disputes as to the amount of preparatory costs incurred shall be resolved by the Director of Finance, and his or her decision shall be final. The maximum amount of all preparatory costs to be paid by the district shall not, in any event, exceed one hundred seventy-five thousand dollars ($175,000).

(Amended by Stats. 1983, Ch. 337, Sec. 8.)

Terms Used In California Revenue and Taxation Code 7272

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • District: as used in this part , means any city, county, city and county, or other governmental entity authorized, to impose transaction and use taxes pursuant to this part. See California Revenue and Taxation Code 7252
  • transactions: as used in this part have the same meaning respectively as the words "sale" or "sales" and the word "transactor" as used in this part has the same meaning as "seller" as "sale" or "sales" and "seller" are used in Part 1 (commencing with Section 6001) of this division. See California Revenue and Taxation Code 7253
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