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At 7.25%, California has the highest minimum statewide sales tax rate in the United States, [8] which can total up to 10.75% with local sales taxes included. [9]Sales and use taxes in California (state and local) are collected by the California Department of Tax and Fee Administration, whereas income and franchise taxes are collected by the Franchise Tax Board.
The Goods and Services Tax (GST) (French: Taxe sur les produits et services, TPS) is a multi-level value-added tax introduced in Canada on January 1, 1991, by Prime Minister Brian Mulroney and finance minister Michael Wilson. The GST replaced a hidden 13.5% Manufacturers' Sales Tax (MST) because it hurt the manufacturing sector's ability to export.
The National Apartment Association Education Institute (NAAEI) offers these courses. NAAEI is the education arm of NAA. Its mission is to provide broad-based education, training and recruitment programs that attract, nurture and retain high-quality professionals and develop tomorrow's apartment industry leaders. [2]
cadaster — determines the geospatial localization, the extent, and (in some cases) the value of premises, including land parcels, buildings, and condominium units, which together form real estate, subject to rights and liabilities registered in a land and mortgage register,
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Under Davis–Stirling, a developer of a common interest development is able to create a homeowner association (HOA) to govern the development. As part of creating the HOA, the developer records a document known as the Declaration of Covenants, Conditions, and Restrictions against the units or parcels within the HOA with the county recorder.
The DRE was founded in 1917, when the California legislature enacted the nation’s first real estate law. In July 2013, the department briefly merged with the California Department of Consumer Affairs as the Bureau of Real Estate. In January 2018, through Senate Bill 172, it again became an independent department. [3]
California pet owners struggling to find a rental that accepts their furry, four-legged family members could have an easier time leasing new housing under proposed state legislation that would ban ...
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