2013 California Revenue and Taxation Code 6066.3 – (a) A city, county, or city and county may collect…
Current as of: 2013 | Check for updates
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(a) A city, county, or city and county may collect
information from persons desiring to engage in business in that
jurisdiction for the purposes of selling tangible personal property
under this part and shall transmit that information to the board. The
information shall be provided to the board in a format to be
determined by the board after consulting with the League of
California Cities and the California State Association of Counties.
(b) The information submitted to the board under subdivision (a)
shall serve as all of the following:
(1) The preliminary application for a seller's permit.
(2) Notification to the board by the city, county, or city and
county of a person desiring to engage in the business of selling of
tangible personal property in that jurisdiction.
(3) Notice to the board for purposes of redistribution under
Section 7209.
(c) The board shall issue a determination regarding issuance of a
seller's permit and receipt of notification for purposes of
paragraphs (2) and (3) of subdivision (b). The board shall provide a
copy of that determination and receipt of notification to the city,
county, or city and county from which the board has received
information under subdivision (a). The board shall make its
determination as follows:
(1) For persons for whom a determination can be made based on the
information submitted, the determination shall be issued within 30
days of receipt of the information.
(2) For persons for whom additional information is required before
a determination can be made, the determination shall be issued
within 120 days of receipt of the information.
(d) The board shall, after consulting with the League of
California Cities and the California State Association of Counties,
adopt standardized data addressing and naming conventions that are
compatible with local jurisdiction conventions for new registrants
and, to the extent possible, for current accounts.
(e) A city, county, or city and county may not charge applicants a
fee for collecting and transmitting information pursuant to this
section.