Public Utilities Code section 60104

(a)

Any transactions and use tax ordinance adopted pursuant to this chapter shall be operative on the first day of the first calendar quarter commencing more than 120 days after adoption of the ordinance.

(b)

Prior to the operative date of the ordinance, the district shall contract with the State Board of Equalization to perform all functions incidental to the administration and operation of the ordinance.

Source: Section 60104, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=PUC§ionNum=60104.­ (updated Jan. 1, 1997; accessed Jun. 16, 2025).

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Verified:
Jun. 16, 2025

§ 60104's source at ca​.gov