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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*
- 7221. Title
- 7222. Definitions
- 7223. Legislative findings
- 7224. Uniform administration of law
- 7225. Reliance on advice
- 7226. Costs for board's services
* Chapter 2 was added by Stats. 1997, Ch. 702 (SB 110), in effect January 1, 1998.
7221. Title. This chapter shall be known and may be cited as the Bradley-Burns Bill of Rights.
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.
7223. Legislative findings. The Legislature finds and declares all of the following:
(a) Each local jurisdiction that has a contract with the board has the right to depend on the board's staff to provide informative and responsive services to help local jurisdictions understand the local sales and use tax laws administered by the board.
(b) Local jurisdictions have the right to receive and the board has an obligation to provide open, uniform, and consistent administration of the local taxes in order that local jurisdictions may perform competent audit oversight and accountability of those revenues on their own behalf.
7224. Uniform administration of law. Each local jurisdiction has the right to have the law administered in a uniform manner.
7225. Reliance on advice. Each local jurisdiction has the right to rely on the board's written information and answers to questions. Each local jurisdiction has the right to prompt and accurate responses from the board or its staff. Each local jurisdiction has the right to a written response to questions, and resolution of, any inquiry submitted in writing to the board.
7226. Costs for board's services. In addition to any charges imposed by the board pursuant to Section 7204.3, the board shall charge local jurisdictions for the costs of the board's services as required by this act. Any amount charged by the board pursuant to this section shall be deducted from those revenues collected by the board on behalf of local jurisdictions.