AB 698, as introduced, Grove. Sales and use taxes: local agencies: administration.
The Sales and Use Tax Law imposes a tax on the storage, use, or other consumption in this state of tangible personal property purchased from any retailer. The Bradley-Burns Uniform Local Sales and Use Tax Law permits cities and counties to impose local sales and use taxes in conformity with the Sales and Use Tax Law. These local taxes are administered by the State Board of Equalization pursuant to a contract, as defined, with a local jurisdiction, as specified. The term “contract” is defined as any agreement for state administration of local sales and use taxes.
This bill would make a technical, nonsubstantive change to this definition.
Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 7222 of the Revenue and Taxation Code
2 is amended to read:
For purposes of this chapter:
P2 1(a) “Contract” means any agreementbegin delete for stateend deletebegin insert between a local
2jurisdiction and the state for theend insert administration of local sales and
3use taxes.
4(b) “Local jurisdiction” means any local agency authorized to
5impose a tax under this part or in conformity with this part.
6(c) “Local tax” means any tax imposed by a local jurisdiction
7under this part or any tax imposed in conformity with this
part.
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