California Public Utilities Code

§ 130350.5

PUC § 130350.5 Effective Jan 1, 2016Div. 12 · Ch. 4 · Art. 6

Statute text

(a)In addition to any other tax that it is authorized by law to impose, the Los Angeles County Metropolitan Transportation Authority (MTA) may impose, in compliance with subdivision (b), a transactions and use tax at a rate of 0.5 percent that is applicable in the incorporated and unincorporated areas of the county.

(b)For purposes of the taxing authority set forth in subdivision (a), all of the following apply:

(1)The tax shall be proposed in a transactions and use tax ordinance, that conforms with Chapter 2 (commencing with Section 7261) to Chapter 4 (commencing with Section 7275), inclusive, of the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code), and that is approved by a majority of the entire membership of the authority.

…

Legislative history

Amended by Stats. 2015, Ch. 580, Sec. 1. (SB 767) Effective January 1, 2016.