California Revenue and Taxation Code

§ 7284.12

RTC § 7284.12 Effective Jun 28, 2018Div. 2 · Part 1.7 · Ch. 1.8

Statute text

(a)Notwithstanding any other law, and except as provided in this section, on or after the effective date of this chapter, a local agency shall not impose, increase, levy and collect, or enforce any tax, fee, or other assessment on groceries.

(b)A local agency may continue to levy and collect, enforce, or reauthorize any tax, fee, or other assessment on groceries imposed, extended, or increased on or before January 1, 2018.

(c)Any tax, fee, or other assessment on groceries imposed by a local agency after January 1, 2018, and before the effective date of this section shall become inoperative as of the effective date of this section and shall cease to be imposed, levied and collected, and enforced as of that date.

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Legislative history

Added by Stats. 2018, Ch. 61, Sec. 1. (AB 1838) Effective June 28, 2018. Repealed as of January 1, 2031, pursuant to Section 7284.16.