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<ns0:ActionText>INTRODUCED</ns0:ActionText>
<ns0:ActionDate>2026-02-18</ns0:ActionDate>
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<ns0:SessionYear>2025</ns0:SessionYear>
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<ns0:AuthorText authorType="LEAD_AUTHOR">Introduced by Senator Hurtado</ns0:AuthorText>
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<ns0:House>SENATE</ns0:House>
<ns0:Name>Hurtado</ns0:Name>
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<ns0:Title> An act to amend Section 7222 of the Revenue and Taxation Code, relating to taxation. </ns0:Title>
<ns0:RelatingClause>taxation</ns0:RelatingClause>
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<ns0:Subject>Sales and use taxes: local agencies: administration.</ns0:Subject>
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<html:p>The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes cities and counties to impose local sales and use taxes in conformity with the Sales and Use Tax Law. These local taxes, as defined, are administered by the California Department of Tax and Fee Administration pursuant to a contract with a local jurisdiction, as specified. The term “local tax” is defined as any tax imposed by a local jurisdiction under specified law or in conformity with that law. </html:p>
<html:p>This bill would make a nonsubstantive change
to this definition. </html:p>
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<ns0:Preamble>The people of the State of California do enact as follows:</ns0:Preamble>
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<ns0:Num>SECTION 1.</ns0:Num>
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Section 7222 of the
<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
is amended to read:
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<ns0:Num>7222.</ns0:Num>
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<html:p>For purposes of this chapter:</html:p>
<html:p>
(a)
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“Contract” means any agreement for state administration of local sales and use taxes.
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<html:p>
(b)
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“Local jurisdiction” means any local agency authorized to impose a tax under this part or in conformity with this part.
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(c)
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“Local tax” means any tax imposed by a local jurisdiction under this part or in conformity with this part.
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