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Business Taxes Law Guide—Revision 2024
Uniform Local Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1.5. Uniform Local Sales and Use Taxes
Chapter 2. Bradley-Burns Bill of Rights*
Section 7222
7222. Definitions. For purposes of this chapter:
(a) "Contract" means any agreement for state administration of local sales and use taxes.
(b) "Local jurisdiction" means any local agency authorized to impose a tax under this part or in conformity with this part.
(c) "Local tax" means any tax imposed by a local jurisdiction under this part or any tax imposed in conformity with this part.
* Chapter 2 was added by Stats. 1997, Ch. 702 (SB 110), in effect January 1, 1998.