Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Additional Local Taxes
CHAPTER 2.7. SAN DIEGO COUNTY JUSTICE FACILITIES FINANCING ACT*
7286.35. Operative date of tax. (a) Any transactions and use tax ordinance adopted pursuant to this article shall become operative on the first day of the first calendar quarter commencing more than 110 days after the ordinance takes effect.
(b) Any reduction in the transactions and use tax rate authorized by the board of supervisors pursuant to Section 7286.33 shall become operative on the first day of the first calendar quarter beginning 110 days or more after the board's action authorizing the reduction.
(c) Prior to the operative date of the ordinance, the board of supervisors shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of the ordinance.
* Chapter 2.7 was added by Stats. 1992, Ch. 259, in effect July 20, 1992.