Pub. Util. Code, § 60102 · Chapter 2. Transactions and Use Tax
Pub. Util. Code, § 60102
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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 1/4 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 XIII B of the California Constitution.
Notes and commentary — not statutory text
History
Added by Stats. 1996, Ch. 457, Sec. 1. Effective January 1, 1997.
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§ionNum=60102.
- Text hash
- sha256 ca7089883e6c05c0b370254328536558bb76725e4dd97068645e11870ecf584a
- 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
- printed fractions are shown as 1/4
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.