CHAPTER 23. TAXATION.*
Article V. Transactions and Use Tax
Sec. 23-73. Definitions.
For the purpose of this chapter, the following words terms shall have the
meaning given in this section:
“In the city” means and includes
all territory within the city limits.
“Operative date” means the
first day of the first calendar quarter commencing more than one hundred ten
days after the later of the adoption of this article and the approval by the
voters of the city of a measure approving the imposition of a transaction and
use tax; provided that, if the city shall not have entered into a contract with
the State Board of Equalization as required by Section 23-75 of this article
prior to such date, the operative date shall be the first day of the first
calendar quarter following the execution of such a contract. If this amendment
is approved on December 13, 2005, and the measure is approved at the June 6,
2006, election, the operative date shall be October 1,
2006.
“Termination date” initially means the twelfth anniversary
of the operative date and, if approved by a majority of the electors voting on
the measure at an election held subsequent to the June 6, 2006, election, means
such later date as the electors may approve. If the operative date is October 1,
2006, the initial termination date shall be September 30, 2018. (Ord. No. 1451,
§ 3 (part).)
<< previous | next >>