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Pub. Util. Code, § 132322 · Article 6. Extension, Expansion, or Increase of Transactions and Use Tax

Pub. Util. Code, § 132322

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

(a) An ordinance expanding, extending, or increasing the retail transactions and use tax imposed under this chapter shall be imposed by the commission and shall be applicable to the entirety of, or a portion of, the incorporated and unincorporated territory of the county, if the constitutionally required percentage of the electors voting on the measure within the portion of the county to which the tax would apply vote to approve its imposition at a special election called for that purpose by the commission. The ordinance shall take effect on the day immediately following the day of the election at which the proposition is adopted.

(b) If at any time the voters do not approve the imposition of the expansion, extension, or increase of the tax, the commission may, at any time thereafter, submit the same, or a different, measure to the voters in accordance with this article.

(c) As used in this section, “commission” shall refer to the consolidated agency if the tax is to be imposed by the consolidated agency pursuant to Section 132360.6.

Notes and commentary — not statutory text

History

Amended by Stats. 2019, Ch. 758, Sec. 12. (AB 1413) Effective January 1, 2020.

Source of truth

Edition
As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file
https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PUC&sectionNum=132322.
Text hash
sha256 ce759493b643fa7c30f958f31e557ce5b69e327df272143bacb578ac9bf721e3
Composed by
compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

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