California § 7286.80. 7286.80. (Amended by Stats. 2001, Ch. 292, Sec. 1.)

California Statutes

§ 7286.80. — 7286.80. (Amended by Stats. 2001, Ch. 292, Sec. 1.)

California § 7286.80.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 1.7.PART 1.7. ADDITIONAL LOCAL TAXES

Ch. 2.99.CHAPTER 2.99. Sebastopol Transactions and Use Tax

This text of California § 7286.80. (7286.80. (Amended by Stats. 2001, Ch. 292, 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 § 7286.80. (2026).

Text

(a)Subject to subdivision (b), the City of Sebastopol may levy a transactions and use tax at a rate of 0.125 percent, if an ordinance or resolution proposing that tax is approved by two-thirds of all of the members of the city council and the tax is approved by a majority vote of qualified voters of the city voting in an election on the issue.

(b)

(1)Any transactions and use tax imposed pursuant to this section shall be levied in accordance with Part 1.6 (commencing with Section 7251).

(2)The net revenues derived from a tax imposed pursuant to this section shall be expended for general revenue purposes.

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(a)
Subject to subdivision (b), the City of Sebastopol may levy a transactions and use tax at a rate of 0.125 percent, if an ordinance or resolution proposing that tax is approved by two-thirds of all of the members of the city council and the tax is approved by a majority vote of qualified voters of the city voting in an election on the issue.
(b)
(1)
Any transactions and use tax imposed pursuant to this section shall be levied in accordance with Part
1.6 (commencing with Section 7251).
(2)
The net revenues derived from a tax imposed pursuant to this section shall be expended for general revenue purposes.