California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 7222
For purposes of this chapter:
(a)
“Contract” means any agreement for state administration of local sales and use taxes.
(b)
“Local jurisdiction” means any local agency authorized to impose a tax under this part or in conformity with this part.
(c)
“Local tax” means any tax imposed by a local jurisdiction under this part or any tax imposed in conformity with this part.
Source: official text