§ 102352 Local Tax Ordinance Timing

This law says a new sales‑and‑use‑tax rule only starts working 150 days after it’s adopted, and the local district has to work with the state tax agency before it starts and give a street list online within 45 days after voters approve it.

Key Takeaways

•The tax ordinance becomes active on the first day of the first quarter that starts more than 150 days after adoption.
•Before that date, the district must contract with the California Department of Tax and Fee Administration to do all the setup work.
•Preparatory costs can be higher than the usual limit if they’re truly needed.
•Within 45 days after voter approval, the district must give the state a complete alphabetical street list for the area and keep it on its website, plus a legal description and map of the area.

Example

A county votes to add a new sales tax. The tax won’t begin until about five months later, and before that the county hires the California Department of Tax and Fee Administration to set everything up. After the vote, the county sends the state a list of every street in the area and puts that list on its website.

The county follows the law by waiting the required 150‑day period before the tax takes effect, contracts with the state agency early to handle the paperwork, and quickly provides a street list online so everyone knows which areas are covered.

(a) Any transactions and use tax ordinance adopted pursuant to this article shall be operative on the first day of the first calendar quarter commencing more than 150 days after adoption of the ordinance. (b) (1) Prior to the operative date of the ordinance, the district shall contract with the California Department of Tax and Fee Administration to perform all functions incident to the administration and operation of the ordinance. The costs to be covered by the contract may also include services of the types described in Section 7272 of the Revenue and Taxation Code for preparatory work up to the operative date of the ordinance. Any disputes as to the amount of the costs shall be resolved in the same manner as provided in that section. (2) Notwithstanding Section 7272 of the Revenue and Taxation Code, the maximum amount of preparatory costs incurred may exceed those costs as described in paragraph (1) if the increased amount reflects necessary preparatory costs. (c) Within 45 days from the date the ordinance is approved by the voters, the district shall provide the California Department of Tax and Fee Administration with a complete alphabetical list of all streets within the affected unincorporated area under the jurisdiction of the district pursuant to Section 102052.5, which shall include beginning and ending street numbers, and shall maintain that list on its internet website. The district shall also provide a legal description and a map or plat, that both describe the boundaries of the applicable unincorporated territory within the district pursuant to Section 102052.5. (Amended by Stats. 2019, Ch. 497, Sec. 255. (AB 991) Effective January 1, 2020.)

Key Takeaways

•The tax ordinance becomes active on the first day of the first quarter that starts more than 150 days after adoption.
•Before that date, the district must contract with the California Department of Tax and Fee Administration to do all the setup work.
•Preparatory costs can be higher than the usual limit if they’re truly needed.
•Within 45 days after voter approval, the district must give the state a complete alphabetical street list for the area and keep it on its website, plus a legal description and map of the area.

Key Takeaways

Example

Key Terms

References

§ 102352 Local Tax Ordinance Timing

Key Takeaways

Example

Key Terms

References

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References