These can be imposed either directly or through a special purpose entity.
In general, the district tax follows the merchandise.If a retailer has multiple locations in California, local sales tax is allocated to the place where the principal negotiations are conducted, whether or not the property sold is ever in the jurisdiction where the retailer's place of business is located.Local use tax is allocated to the place where merchandise is first functionally used, generally through countywide pools.Actual charges to be billed include updating returns, programming for data processing, developing and adopting regulations, developing procedures, updating publications, notifying taxpayers, and other necessary costs which include the CDTFA's direct and indirect costs as specified under section 11256 of the Government Code.The statutory maximum amount of preparatory costs shall not exceed $175,000.Additional information is available in sections 7285 through 7290 of the Revenue and Taxation Code.
Information on transportation authorities is available in the Public Utilities Code (PUC), starting with section 24501.
As stated previously in question #12, the district tax is distributed to the district where goods are delivered or presumably used.
In some cases, a retailer may allocate local tax but report no district tax to a jurisdiction if the merchandise was delivered to a location outside of the district where it was sold.
The contracts include: When the executed contracts and other documents are received by us, an acknowledgement letter is issued by the Executive Director or designee of the California Department of Tax and Fee Administration and the contracts are forwarded to the Department of General Services (DGS) for final approval.
Once the contracts are approved by DGS, an approved original packet is returned to the jurisdiction for their records.
See Elections Code section 1500 for mail election dates. Under Revenue and Taxation Code section 7272, the CDTFA will bill a new special taxing jurisdiction for preparatory charges to administer the new district tax based on actual costs after the tax has been approved by the voters.