California Codes > Revenue and Taxation Code > Division 2 > Part 1.7 > Chapter 2.3 – Cities Transactions And Use Taxes


§ 7285.9	The governing body of any city may levy, increase, or extend a …
§ 7285.91	As an alternative to the procedure set forth in Section 7285.9, the …
§ 7285.92	The authority of a city to impose transactions and use taxes under …

city: includes city and county, and "county" does not include city and county. See California Water Code 8152
County: includes city and county. See California Water Code 14
drainage improvement: means any storm drain improvement, drainage improvement, or drainage system, authorized to be transferred pursuant to this chapter. See California Water Code 8150

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