DIVISION 2. OTHER TAXES 6001-61050›PART 1.7. ADDITIONAL LOCAL TAXES 7280-7300.6›CHAPTER 3. Graffiti Prevention Tax 7287-7287.10

§ 7287.4

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Every retailer engaged in business in a city or county, or city and county, which has an operative ordinance enacted pursuant to this chapter shall, at the time of making the sales of aerosol paint containers or felt tip markers, collect the tax from the consumer and give to the consumer a receipt therefor in the manner and form prescribed by the State Board of Equalization.

(Added by Stats. 1990, Ch. 1411, Sec. 1.)

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California Revenue and Taxation Code

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