Geiger v. Board of Supervisors

Petitioner seeks a writ of mandate to compel the Board of Supervisors of Butte County to suspend and reconsider an ordinance providing for a sales and use tax and either to repeal the ordinance or submit it to the referendum vote of the electors of the county.

In 1955 the Legislature enacted a uniform local sales and use tax law, hereinafter referred to as the Bradley-Burns Act. (Rev. & Tax. Code, §§ 7200-7207.) It authorizes a county board of supervisors to adopt an ordinance imposing a one per cent tax on retail sales of tangible personal property and a use tax at the same rate, and it…