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HomePublic Utilities CodeDiv. 12.5Ch. 3§ 131105 Tax Ordinance Effective Date

§ 131105 Tax Ordinance Effective Date

Public Utilities Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 131105 Tax Ordinance Effective Date

Key Takeaways

  • •New tax rules don't start right away. They begin at the start of the next calendar quarter, which is at least 120 days after they're approved.
  • •Before the new tax rules start, the local transportation group must make a deal with the State Board of Equalization to handle all the tax stuff.

Example

Your city approves a new sales tax on January 15th to fund better roads.

The new tax won't start right away. It will begin on April 1st, which is the start of the next quarter and more than 120 days after it was approved. Before April 1st, the city's transportation group must team up with the State Board of Equalization to manage the tax.

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

Official Source
View on CA.gov

§ 131105 Tax Ordinance Effective Date

(a) Any tax ordinance adopted pursuant to this chapter shall be operative on the first day of the first calendar quarter commencing more than 120 days after adoption of the ordinance. (b) Prior to the operative date of the ordinance, a county transportation authority or the commission, as the case may be, shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of the ordinance. (Added by Stats. 1986, Ch. 301, Sec. 3. Effective July 14, 1986.)

Last verified: January 23, 2026

Key Terms

tax ordinanceoperative datecounty transportation authorityState Board of Equalization

Related Statutes

  • § 131100 Local Transit Funding Supplement
  • § 131102 County Transportation Tax Approval
  • § 131103 County Tax Revenue Purposes
  • § 100254 Vta Tax Contract Requirement
  • § 103353 District Tax Administration Contract

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 131105.
View Official Source