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.
(Added by Stats. 1997, Ch. 702, Sec. 4. Effective January 1, 1998.)