California § 7286.45. 7286.45. (Added by Stats. 1994, Ch. 1240, Sec. 2.)

California Statutes

§ 7286.45. — 7286.45. (Added by Stats. 1994, Ch. 1240, Sec. 2.)

California § 7286.45.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 1.7.PART 1.7. ADDITIONAL LOCAL TAXES

Ch. 2.9.CHAPTER 2.9. Clearlake Transactions and Use Tax

This text of California § 7286.45. (7286.45. (Added by Stats. 1994, Ch. 1240, Sec. 2.)) 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 § 7286.45. (2026).

Text

(a)Subject to subdivision (b), the City of Clearlake may levy a transactions and use tax at a rate of 0.25 or 0.5 percent, if an ordinance or resolution proposing that tax is approved by a majority vote of all the members of the city council and the tax is approved by a two-thirds vote of the qualified voters of the city voting in an election on the issue.

(b)

(1)Any transactions and use tax levied under this section shall be levied pursuant to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)).

(2)The net revenues derived from a tax levied under this section shall be expended only for the provision of public safety services, as defined in Section 30052 of the Government Code.

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(a)
Subject to subdivision (b), the City of Clearlake may levy a transactions and use tax at a rate of 0.25 or 0.5 percent, if an ordinance or resolution proposing that tax is approved by a majority vote of all the members of the city council and the tax is approved by a two-thirds vote of the qualified voters of the city voting in an election on the issue.
(b)
(1)
Any transactions and use tax levied under this section shall be levied pursuant to the
Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)).
(2)
The net revenues derived from a tax levied under this section shall be expended only for the provision of public safety services, as defined in Section 30052 of the Government Code.