California Revenue and Taxation Code

§ 7286.24

RTC § 7286.24 Effective Jan 1, 2004Div. 2 · Part 1.7 · Ch. 2.64

Statute text

(a)(1) In addition to any tax levied pursuant to Part 1.5 (commencing with Section 7200) and any other tax authorized by this part, and subject to paragraph (2), a qualified city may levy a transactions and use tax at a rate of 0.25 percent, or a multiple thereof not to exceed 1 percent, if both of the following conditions are met:

(A)An ordinance proposing the transactions and use tax is approved by a majority vote of all the members of the city council.

(B)The proposing ordinance is approved by a two-thirds majority of qualified voters of the city in an election on the issue.

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Legislative history

Amended by Stats. 2003, Ch. 62, Sec. 278. Effective January 1, 2004.