California Statutes

§ 7285.91. — 7285.91. (Amended by Stats. 2018, Ch. 92, Sec. 187.)

California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 1.7. PART 1.7. ADDITIONAL LOCAL TAXES·Ch. 2.3. CHAPTER 2.3. Cities Transactions And Use Taxes

As an alternative to the procedure set forth in Section 7285.9, the governing body of any city may levy, increase, or extend a transactions and use tax for specific purposes. The tax may be levied, increased, or extended at a rate of 0.125 percent, or a multiple thereof, for the purpose for which it is established, if all of the following requirements are met:

(a)The ordinance proposing that tax is approved by a two-thirds vote of all members of the governing body and is subsequently approved by a two-thirds vote of the qualified voters of the city voting in an election on the issue.
(b)The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)).
(c)The ordinance includes an expenditure plan describing the specific projects f

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California § 7285.91. (7285.91. (Amended by Stats. 2018, Ch. 92, Sec. 187.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Amended by Stats. 2018, Ch. 92, Sec. 187. (SB 1289) Effective January 1, 2019.

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