§ 103355 Tax Repeal Effective Date

Public Utilities Code·California

AI SummaryVerified

This rule says that if the city cancels its sales and use tax, the cancellation won’t start until the first day of the next calendar quarter after the repeal is approved.

Key Takeaways

•A repeal can’t start right away; it waits for the next quarter.
•The waiting period begins after the repeal is officially adopted.
•The first day of the next calendar quarter is the earliest the repeal can become active.

Example

The city council votes on March 15 to get rid of the sales tax.

Even though the vote happens in March, the tax will keep being collected until the new quarter begins on July 1, because the repeal can’t take effect before the first day of the next quarter.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source

View on CA.gov

§ 103355 Tax Repeal Effective Date

Repeal of the transactions and use tax ordinance shall not be operative earlier than the first day of the first calendar quarter following the adoption of the ordinance of repeal. (Added by Stats. 1974, Ch. 502.)

Last verified: January 11, 2026

Key Terms

transactions and use tax ordinance ordinance of repeal

References

Official text at leginfo.legislature.ca.gov
California Legislature. Public Utilities Code. Section 103355.

Key Takeaways

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Key Terms

Related Statutes

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Key Takeaways

Example

Key Terms

Related Statutes

References