§ 100255 Tax Repeal Effective Date

Public Utilities Code·California

AI SummaryVerified

This law says that if a city or county decides to cancel a sales tax, it can't happen right away. It has to wait until the start of the next calendar quarter (January, April, July, or October).

Key Takeaways

•If a local sales tax is canceled, it doesn’t stop immediately.
•The tax ends at the start of the next calendar quarter (January, April, July, or October).
•You still have to pay the tax until that date, even if the vote to cancel it happens earlier.

Example

Imagine your city votes to remove a 1% sales tax in March.

Even though the vote happens in March, the tax won't actually go away until July 1st. You'll still have to pay the extra 1% until then.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source

View on CA.gov

§ 100255 Tax Repeal Effective Date

Repeal of the transactions and use tax ordinance shall not be operative earlier than the first day of the first calendar quarter following the adoption of the ordinance of repeal. (Added by Stats. 1974, Ch. 1204.)

Last verified: January 11, 2026

Key Terms

transactions and use tax ordinance ordinance of repeal

References

Official text at leginfo.legislature.ca.gov
California Legislature. Public Utilities Code. Section 100255.

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Key Takeaways

Example

Key Terms

Related Statutes

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