California § 7292.9.1. 7292.9.1. (Added by Stats. 2024, Ch. 852, Sec. 2.)

California Statutes

§ 7292.9.1. — 7292.9.1. (Added by Stats. 2024, Ch. 852, Sec. 2.)

California § 7292.9.1.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 1.7.PART 1.7. ADDITIONAL LOCAL TAXES

Ch. 3.77.CHAPTER 3.77. Local Government Finance in the City of Pinole Transactions and Use Tax

This text of California § 7292.9.1. (7292.9.1. (Added by Stats. 2024, Ch. 852, 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 § 7292.9.1. (2026).

Text

(a)Notwithstanding any other law, the City of Pinole, by ordinance or by citizens’ initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:

(1)The City Council of the City of Pinole adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement. This paragraph shall not apply to a tax imposed by citizens’ initiative.

(2)The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting app

Free access — add to your briefcase to read the full text and ask questions with AI

(a)
Notwithstanding any other law, the City of Pinole, by ordinance or by citizens’ initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:
(1)
The City Council of the City of Pinole adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement. This paragraph shall not apply to a tax imposed by citizens’ initiative.
(2)
The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.
(3)
The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), other than Section 7251.1.
(b)
Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.

Legislative History

Added by Stats. 2024, Ch. 852, Sec. 2. (AB 3259) Effective September 28, 2024. Conditionally repealed as of January 1, 2029, pursuant to Section 7292.9.2.