Revenue and Taxation Code § 7265
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No ordinance adopted pursuant to this part shall be operative on other than the first day of a calendar quarter, or prior to the first day of the first calendar quarter, commencing more than 110 days after the election on the ordinance proposing the tax.
(Amended by Stats. 2025, Ch. 462, Sec. 3. (SB 863) Effective January 1, 2026.)