§ 12901 District Tax Collection Rules

• •The district collects its taxes the same way and at the same time as the county does.
• •Once the taxes are collected, the money goes to the district's treasurer.
• •The district can choose a different way to collect and share taxes if they follow the rules in Chapter 3, Part 8, Division 1 of the Revenue and Taxation Code.
• •If the district picks the different way, they can stop using it at the end of any fiscal year.

Imagine your town has a special tax for fixing parks.

The town collects this park tax at the same time and in the same way as the county collects other taxes. Once the money is collected, it goes to the town's treasurer. The town can also choose a different way to collect this tax if they follow certain rules, and they can stop using this different way at the end of any year.