2005 California Revenue and Taxation Code Sections 7287-7287.10 CHAPTER 3. GRAFFITI PREVENTION TAX

7287.  (a) The legislative body of any city or county, or city and
county, may levy a tax by an ordinance approved by two-thirds of the
electors voting on the measure, in addition to any other tax
authorized by this division, on the privilege of selling at retail
within its jurisdiction aerosol paint containers, containers of any
other marking substance, felt tip markers which have a flat or angled
writing surface of one-half inch or greater, or any other marking
instruments, at the rate of no more than ten cents ($0.10) per
aerosol paint container or container of other marking substance, and
no more than five cents ($0.05) per felt tip marker or other marking
instrument.
   (b) For purposes of this chapter, "aerosol paint container" means
any aerosol container, regardless of the material from which it is
made, which is adapted or made for the purpose of spraying paint
capable of defacing property.
   (c) For purposes of this chapter, "felt tip marker"  means any
broad-tipped  indelible marker or similar implement containing an ink
that is not water-soluble.
   (d) For purposes of this chapter, "marking substance" and "marking
instrument" means any substance or instrument, other than aerosol
paint containers and felt tip markers, which could be used to draw,
spray, paint, or mark, including, but not limited to, shoe polish
applicators.
7287.2.  Any ordinance levying a tax pursuant to this chapter shall
provide for the following:
   (a) That the city or county, or city and county, shall contract
prior to the effective date of the ordinance with the State Board of
Equalization to perform all functions incident to the administration
or operation of the ordinance for as long as the city or county, or
city and county, has an operative ordinance enacted pursuant to this
chapter.
   (b) That the ordinance is repealed no later than five years after
its effective date.
7287.4.  Every retailer engaged in business in a city or county, or
city and county, which has an operative ordinance enacted pursuant to
this chapter shall, at the time of making the sales of aerosol paint
containers or felt tip markers, collect the tax from the consumer
and give to the consumer a receipt therefor in the manner and form
prescribed by the State Board of Equalization.
7287.6.  All revenues collected pursuant to a tax authorized by this
chapter shall be remitted to the State Board of Equalization and
allocated by the board as follows:
   (a) First, for reimbursement to the board, pursuant to the
contract between the board and the city or county, or city and
county, of the reasonable costs of administering and enforcing the
ordinance on behalf of the local entity.
   (b) Second, for transmission not later than March 15 of each
calendar year to each city or county, or city and county, which has
an operative ordinance enacted pursuant to this chapter, in an amount
corresponding to the amount of revenues derived within that
jurisdiction from a tax levied by that ordinance.
   Moneys transmitted to a city or county, or city and county,
pursuant to this section shall only be expended by that local entity
for purposes of the removal and prevention of graffiti, or for
educational programs for at-risk youth to combat graffiti vandalism
in all its forms.
7287.8.  The State Board of Equalization shall administer and
enforce the provisions of this chapter, and may prescribe, adopt, and
enforce, rules and regulations for those purposes pursuant to
Chapter 3.5 (commencing with Section 11340)  of Part 1 of Division 3
of Title 2 of the Government Code.  The board may prescribe the
extent to which any rule or regulation shall be applied without
retroactive effect.
7287.9.  Except as provided in Section 7287.10, to the extent
feasible or practicable, Chapter 5 (commencing with Section 6451),
Chapter 6 (commencing with Section 6701), Chapter 7 (commencing with
Section 6901), and Chapter 8 (commencing with Section 7051) of Part
1, shall govern determinations, collection of tax, overpayments and
refunds, and administration under this chapter.
7287.10.  (a) The return and payment of the tax imposed by this
chapter is due and payable to the board annually on or before
February 15 following the end of the calendar year during which the
tax was collected.
   (b) For purposes of computing interest due on any amount of tax
not paid when due, interest shall be computed to the 15th day of each
succeeding month.
   (c) Except in the case of fraud, intent to evade this chapter or
accompanying rules and regulations, or failure to make a return,
every notice of a deficiency determination shall be mailed within
three years after the 15th day of the second month following the
one-year period for which the amount is proposed to be determined or
within three years after the return is filed, whichever period
expires later.  In the case of failure to make a return, every notice
of determination shall be mailed within eight years after the 15th
day of the second month following the one-year period for which the
amount is proposed to be determined.
   (d) (1) Except as provided in paragraph (2), no refund shall be
approved by the board after three years from the 15th day of the
second month following the one-year period for which the overpayment
was made, or with respect to determinations made under Article 2
(commencing with Section 6481), Article 3 (commencing with Section
6511), and Article 4 (commencing with Section 6536) of Chapter 5 of
Part 1, after six months from the date the determinations become
final, or after six months from the date of overpayment, whichever
period expires later, unless a claim therefor is filed with the board
within that period.  No credit shall be approved by the board after
the expiration of that period unless a claim for credit is filed with
the board within that period, or unless the credit relates to a
period for which a waiver has been granted pursuant to Section 6488.
   (2) A refund may be approved by the board for any period for which
a waiver has been granted under Section 6488 if a claim for refund
is filed with the board before the expiration of the waiver period.
   (e) In all other instances where the due date specified in
subdivision (a) conflicts with a due date specified in Chapter 5
(commencing with Section 6451), Chapter 6 (commencing with Section
6701), Chapter 7 (commencing with Section 6901), and Chapter 8
(commencing with Section 7051) of Part 1, the due date specified in
subdivision (a) shall be substituted for any due date specified in
those chapters, and periods running from or to, or otherwise based
on, the otherwise applicable due date shall be adjusted accordingly.