California § 7204.3. 7204.3. (Amended by Stats. 2009, 4th Ex. Sess., Ch. 12, Sec. 30.)

California Statutes

§ 7204.3. — 7204.3. (Amended by Stats. 2009, 4th Ex. Sess., Ch. 12, Sec. 30.)

California § 7204.3.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 1.5.PART 1.5. UNIFORM LOCAL SALES AND USE TAXES

Ch. 1.CHAPTER 1. General Provisions

This text of California § 7204.3. (7204.3. (Amended by Stats. 2009, 4th Ex. Sess., Ch. 12, Sec. 30.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 7204.3. (2026).

Text

The board shall charge a city, city and county, redevelopment agency, or county an amount for the board’s services in administering the sales and use tax ordinance of the local entity, as determined by the board with the concurrence of the Department of Finance, as follows:

(a)Beginning with the 2006–07 fiscal year, the amount charged each local entity shall be based on the methodology described in Alternative 4C of the November 2004 report by the State Board of Equalization entitled “Response to the Supplemental Report of the 2004 Budget Act.”

(1)The amount charged may be adjusted in the current fiscal year to reflect the difference between the board’s budgeted costs and any significant revised estimate of costs. Any adjustment shall be subject to budgetary controls included in th

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The board shall charge a city, city and county, redevelopment agency, or county an amount for the board’s services in administering the sales and use tax ordinance of the local entity, as determined by the board with the concurrence of the Department of Finance, as follows:
(a)
Beginning with the 2006–07 fiscal year, the amount charged each local entity shall be based on the methodology described in Alternative 4C of the November 2004 report by the State Board of Equalization entitled “Response
to the Supplemental Report of the 2004 Budget Act.”
(1)
The amount charged may be adjusted in the current fiscal year to reflect the difference between the board’s budgeted costs and any significant revised estimate of costs. Any adjustment shall be subject to budgetary controls included in the Budget Act. Prior to any adjustment, the Department of Finance shall notify the Chairperson of the Joint Legislative Budget Committee not later than 30 days prior to the effective date of the adjustment.
(2)
The amount charged each local entity shall be adjusted to reflect the difference between the board’s recovered costs and the actual costs incurred by the board during the fiscal year two years prior.
(b)
The amounts determined by subdivision (a) shall be deducted in equal amounts from the quarterly allocation of taxes
collected by the board for the city, city and county, redevelopment agency, or county.
(c)
Notwithstanding any other provision of this section, for the 2008–09 fiscal year to the 2014–15 fiscal year, inclusive, the amounts determined by subdivision (a) shall not include any revenues collected pursuant to Sections 6051.7 and 6201.7.