California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 42103.1
The department shall establish remittance schedules and methods for payment of the local charges that use existing methods established under the Sales and Use Tax Law (Part 1 (commencing with Section 6001)), including all of the following:
# (a)
The local charges, minus the amount retained by the seller pursuant to subdivision (c) of Section 42101.6, are due and payable to the department quarterly on or before the last day of the month following each calendar quarter.
# (b)
On or before the last day of the month following each calendar quarter, a return for the preceding calendar quarter shall be filed using electronic media with the department.
# (c)
Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.
# (d)
This section applies only to those remittances of the local charges that are required to be remitted to the department pursuant to this part.
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