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Title 4 — REVENUE AND FINANCE

Chapter 4.18 — UNINCORPORATED KERN COUNTY PUBLIC SAFETY/VITAL SERVICES/LOCAL CONTROL

Kern County Municipal Code · 2026-09 edition · updated 2026-10-02 · Kern County

4.18.010 - Title.

4.18.020 - Operative date.

4.18.030 - Purpose and application.

4.18.040 - Use of the tax.

4.18.050 - Contract with state of California.

4.18.060 - Transactions tax rate.

4.18.070 - Place of sale.

4.18.080 - Use tax rate.

4.18.090 - Adoption of provisions of state law.

4.18.100 - Limitations on adoption of state law and collection of use taxes.

4.18.110 - Permit not required.

4.18.120 - Exemptions and exclusions.

4.18.130 - Amendments to Revenue and Taxation Code.

4.18.140 - Enjoining collection forbidden.

4.18.150 - Election costs.

4.18.160 - Increase in appropriations limit.

4.18.170 - Accountability of use of revenue.

4.18.180 - Severability.

4.18.190 - Fiscal powers.

4.18.200 - Citizen oversight committee.

4.18.210 - Effective date.

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▸Contents — Kern County Municipal Code

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