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HomePublic Utilities CodeDiv. 10Pt. 4Ch. 8Art. 2§ 40330 Local Sales Tax Authority

§ 40330 Local Sales Tax Authority

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

§ 40330 Local Sales Tax Authority

Key Takeaways

  • •The law allows the board to add a sales tax on some things.
  • •The tax rate is not set here—it’s decided in another section (Section 40335).
  • •The rules for how this tax works are in a different part of the law (Part 1.6).

Example

If you buy a toy at a store, the store might add extra money (sales tax) to the price.

The law says the board can decide to add this extra money, but how much extra depends on another rule (Section 40335).

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

Official Source
View on CA.gov

§ 40330 Local Sales Tax Authority

Transactions and use taxes (to be designated in the ballot proposition set forth in Section 40334 as a “sales tax”) may be imposed by the board in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, except that the rate shall be as set forth in Section 40335. (Added by Stats. 1974, Ch. 508.)

Last verified: January 23, 2026

Key Terms

sales taxtransactions and use taxesthe statetaxation codepropositionaccordance

Related Statutes

  • § 40333 Local Tax Approval Requirements
  • § 40334 Orange County Transit Tax
  • § 5373.5 Certificate Transfer Restrictions
  • § 101297 Bond Approval Voter Majority
  • § 101300 District Treasurer Definition

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 40330.
View Official Source