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.
Cal. Rev. & Tax. Code § 7287.4
Graffiti Prevention Tax
Applied in 1 court decision — leading case 4 Cal. 4th 893 - Sherwin-Williams Co. v. City of Los Angeles (1993)
Most recently applied in 4 Cal. 4th 893 - Sherwin-Williams Co. v. City of Los Angeles (February 1993)
Added by Stats. 1990, Ch. 1411, Sec. 1.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.