Statute · California Public Utilities Code
Cal. Pub. Util. Code § 60102 — Transactions and Use Tax
Cal. Pub. Util. Code § 60102
- Type
- Statute
- Source
- California Public Utilities Code
- Jurisdiction
- California
- Date
- 1997-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) The district, in the ordinance, shall do all of the following:
Citator
Cal. Pub. Util. Code § 60102 — Transactions and Use Tax is in force in the current edition of the Code, and nothing recorded condemns it.
(a) The district, in the ordinance, shall do all of the following:
(1) State the nature of the tax to be imposed.
(2) Establish the tax rate, which may be in 14 percent increments and shall not exceed a maximum tax rate of 1 percent.
(3) Specify the period during which the tax will be imposed.
(4) Specify the purposes for which the revenue derived from the tax will be used.
(b) The proposition shall include an appropriations limit for that entity pursuant to Section 4 of Article XIIIB of the California Constitution.