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HomePublic Utilities CodeDiv. 10Pt. 14Ch. 5Art. 8§ 102355 Tax Repeal Effective Date

§ 102355 Tax Repeal Effective Date

Public Utilities Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 102355 Tax Repeal Effective Date

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 quarter (January, April, July, or October).

Key Takeaways

  • •If a local sales tax is canceled, it doesn’t end immediately.
  • •The tax stays in place until the next quarter starts (January, April, July, or October).
  • •This gives businesses and the government time to prepare.

Example

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

Even though the vote passes in March, the tax won't stop until July 1st. You'll still pay the extra 1% until then.

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

Official Source
View on CA.gov

§ 102355 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. 1977, Ch. 948.)

Last verified: January 11, 2026

Key Terms

transactions and use tax ordinanceordinance of repeal

Related Statutes

  • § 100255 Tax Repeal Effective Date
  • § 103355 Tax Repeal Effective Date
  • § 100251 Local Tax Ordinance Timing
  • § 102350 Local Sales Tax Approval
  • § 102351 Local Sales Tax Rates

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 102355.
View Official Source