California § 7286.43. 7286.43. (Added by Stats. 2001, Ch. 285, Sec. 1.)

California Statutes

§ 7286.43. — 7286.43. (Added by Stats. 2001, Ch. 285, Sec. 1.)

California § 7286.43.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 1.7.PART 1.7. ADDITIONAL LOCAL TAXES

Ch. 2.85.CHAPTER 2.85. Fresno Zoological Tax

This text of California § 7286.43. (7286.43. (Added by Stats. 2001, Ch. 285, Sec. 1.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 7286.43. (2026).

Text

In addition to any other authority as provided for by law, the Board of Supervisors of the County of Fresno may establish a special purpose authority for the support of zoos, zoological facilities, and related zoological purposes in that county. Any authority that is so established may, by ordinance, impose a tax at a rate of 0.1 percent in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), if all of the following conditions are met:

(a)The ordinance proposing that tax is approved by two-thirds of the entire membership of the governing board of that authority.

(b)The ordinance proposing that tax is approved by two-thirds of the voters of the county voting on that ordinance.

(c)The ordinance proposing that tax requires all revenues, net of r

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In addition to any other authority as provided for by law, the Board of Supervisors of the County of Fresno may establish a special purpose authority for the support of zoos, zoological facilities, and related zoological purposes in that county. Any authority that is so established may, by ordinance, impose a tax at a rate of 0.1 percent in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), if all of the following conditions are met:
(a)
The ordinance
proposing that tax is approved by two-thirds of the entire membership of the governing board of that authority.
(b)
The ordinance proposing that tax is approved by two-thirds of the voters of the county voting on that ordinance.
(c)
The ordinance proposing that tax requires all revenues, net of refunds, derived from the tax to be expended exclusively for the support of zoos, zoological facilities, and related zoological purposes within the County of Fresno.