California Revenue and Taxation Code

§ 7286.03

RTC § 7286.03 Effective Jun 1, 2026Div. 2 · Part 1.7 · Ch. 2.5

Statute text

(a)Notwithstanding any other law, the County of Los Angeles may impose a transactions and use tax for general or specific purposes to support countywide programs at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (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 county adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.

(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 Article XIII C of the California Constitution.

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Legislative history

Added by Stats. 2026, Ch. 11, Sec. 1. (AB 1768) Effective June 1, 2026. Repealed conditionally on December 31, 2031, by its own provisions. Note: Repeal affects Chapter 2.5, commencing with Section 7286.03.