California § 70223 - A retail transactions and use tax ordinance may be adopted by the board in accord

Full text of California Public Contract Code - PCC § 70223 — A retail transactions and use tax ordinance may be adopted by the board in accord, with citation guidance and answers to common questions.

§ 70223. A retail transactions and use tax ordinance may be adopted by the board in accord

A retail transactions and use tax ordinance may be adopted by the board in accordance with Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, if two-thirds of the electors voting on the measure vote to authorize its enactment at a special election called for that purpose by the board. Notwithstanding Sections 7261 and 7262 of the Revenue and Taxation Code, the retail transactions and use tax ordinance shall provide for imposition of a tax at a rate of one-half of 1 percent or at a lower rate specified in the ordinance.

Source: official California text · Last verified 2026-08-27

Frequently Asked Questions About California § 70223

What does Public Contract Code - PCC § 70223 cover?

Section 70223 ("A retail transactions and use tax ordinance may be adopted by the board in accord") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite California § 70223?

A common citation format is "Public Contract Code - PCC § 70223" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of California law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.

How does California § 70223 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in California.