California Revenue and Taxation Code 6066.3 – (a) A city, county, or city and county may collect information …
(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:
Terms Used In California Revenue and Taxation Code 6066.3
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
- County: includes city and county. See California Revenue and Taxation Code 15
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
- Personal property: All property that is not real property.
(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.
(Amended by Stats. 2003, Ch. 471, Sec. 21. Effective January 1, 2004.)