2005 California Revenue and Taxation Code Sections 7251-7253 CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS

7251.  This part is known and may be cited as the "Transactions and
Use Tax Law."
7251.1.  The combined rate of all taxes imposed in accordance with
this part in any county may not exceed 2 percent.  No tax shall be
considered  to be in accordance with this part if, upon its adoption,
the combined rate in the county will exceed 2 percent.
7251.2.  (a) Notwithstanding any other provision of law, in the case
where the local transactions and use tax measures specified in
subdivision (b) are both approved by the voters of the County of Los
Angeles at the November 6, 1990, general election, and both measures
are otherwise valid, the rate of each tax thereby imposed shall be
set, for purposes of compliance with the 1 percent limitation of
Section 7251.1, at one-fourth of 1 percent.   If the limitation of
Section 7251.1 is increased, the amount of the increase shall, on the
date the increase is operative, be equally apportioned to increase
the rate of each tax imposed by the measures specified in subdivision
(b), up to a rate not to exceed one-half of 1 percent for each tax.
   (b) This section shall apply only to the local transactions and
use tax measures, to be submitted to the voters of the County of Los
Angeles at the November 6, 1990, general election and popularly known
as the following:
   (1) "Los Angeles County Transportation Commission 1990 Fast-Track
Anti-Gridlock Transit Improvement Proposition."
   (2) "Local Communities Safety Act--Los Angeles County Regional
Justice Facilities Financing Agency."
7252.  "District," as used in this part, means any county, transit
district, or rapid transit district authorized, or the Los Angeles
County Transportation Commission or the Orange County Transportation
Commission if authorized, to impose transaction and use taxes
pursuant to this part.
   If the measure to adopt the transaction and use tax pursuant to
Section 130401 of the Public Utilities Code is not submitted to the
electors of the County of Orange on or before December 31, 1985, then
  this section shall remain in effect only until January 1, 1986, and
as of that date is repealed, unless a later enacted statute, which
is enacted before January 1, 1986, deletes or extends that date.  If
that date is not deleted or extended, then, on and after January 1,
1986, pursuant to Section 9611 of the Government Code, Section 7252
of the Revenue  and Taxation Code, as amended by Section 11 of
Chapter 672 of the Statutes of 1977, shall have the same force and
effect as if this temporary provision had not been enacted.
7252.5.  "District," as used in this part, also means the Tahoe
Transportation District, if authorized to impose transactions and use
taxes pursuant to this part.
7252.6.  "District," as used in this part, also means the Santa
Clara County Traffic Authority, if authorized to impose transactions
and use taxes pursuant to this part.
   This section shall remain in effect as long as Division 13
(commencing with Section 140000) of the Public Utilities Code, but
shall be repealed upon the repeal of that division.
7252.7.  "District," as used in this part, also means the San Diego
County Regional Transportation Commission, if authorized to impose
transactions and use taxes pursuant to this part.
7252.8.  "Districts," as used in this part, also means a county
transportation authority or the Metropolitan Transportation
Commission if authorized to impose transactions and use taxes
pursuant to this part.
7252.9.  "District," as used in this part, also means any county
imposing a tax pursuant to Section 7285.
7252.10.  "District," as used in this part, also means the Fresno
County Transportation Authority, if authorized to impose transactions
and use taxes pursuant to this part.
   This section shall remain in effect as long as Division 15
(commencing with Section 142000) of the Public Utilities Code remains
in effect, but shall be repealed upon the repeal of that division.
7252.10.  "District," as used in this part, also means the Fresno
County Transportation Authority, if authorized to impose transactions
and use taxes pursuant to this part.  This section shall remain in
effect as long as Division 15 (commencing with Section 142000) of the
Public Utilities Code remains in effect, but shall be repealed upon
the repeal of that division.
7252.11.  "District," as used in this part, also means the San Diego
County Regional Justice Facility Financing Agency, if authorized to
impose transactions and use taxes pursuant to this part.
7252.12.  "District," as used in this part, also means the San
Joaquin County  Regional Justice Facility Financing Agency, if
authorized to impose transactions and use taxes pursuant to this
part.
7252.13.  "District," as used in this part, also means the Tuolumne
County Traffic Authority, if authorized to impose transactions and
use taxes pursuant to this part.
   This section shall remain in effect as long as Division 15
(commencing with Section 150000) of the Public Utilities Code remains
in effect, but shall be repealed upon the repeal of that division.
7252.15.  "District," as used in this part, also means any county
regional justice facilities financing agency imposing a tax pursuant
to Chapter 13.8 (commencing with Section 26299.000) of Part 2 of
Division 2 of Title 3 of the Government Code.
7252.16.  "Districts," as used in this part, also means a local
transportation authority created, or designated to serve as a local
transportation authority, pursuant to Division 19 (commencing with
Section 180000) of the Public Utilities Code.
7252.21.  "District," as used in this part, also means the San
Bernardino County Transportation Commission, if authorized to impose
transactions and use taxes pursuant to this part.
7252.22.  "District," as used in this part, also means the Riverside
County Transportation Commission, if authorized to impose
transactions and use taxes pursuant to this part.
7252.30.  "District" also means the Orange County Regional Justice
Facilities Commission, if authorized to impose transactions and use
taxes pursuant to this part.
7253.  "Transaction" or "transactions" as used in this part have the
same meaning respectively as the words "sale" or "sales," and the
word "transactor" as used in this part has the same meaning as
"seller," as "sale" or "sales" and "seller" are used in Part 1
(commencing with Section 6001) of this division.