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Business Taxes Law Guide—Revision 2024
Additional Local Taxes
Revenue and Taxation Code
Division 2. Other Taxes
Part 1.7. Additional Local Taxes
Chapter 3. Graffiti Prevention Tax
Section 7287.2
7287.2. Contract to administer; repeal date. Any ordinance levying a tax pursuant to this chapter shall provide for the following:
(a) That the city or county, or city and county, shall contract prior to the effective date of the ordinance with the State Board of Equalization to perform all functions incident to the administration or operation of the ordinance for as long as the city or county, or city and county, has an operative ordinance enacted pursuant to this chapter.
(b) That the ordinance is repealed no later than five years after its effective date.
* Chapter 3 was added by Stats. 1990, Ch. 1411, in effect January 1, 1991.