California Revenue and Taxation Code

§ 7286.59

RTC § 7286.59 Effective Jan 1, 1998Div. 2 · Part 1.7 · Ch. 2.98

Statute text

(a)In addition to the tax levied pursuant to Part 1.5 (commencing with Section 7200), and any other tax authorized by this part, a board of supervisors of a county may impose a transactions and use tax in lieu of, and not in addition to, a tax imposed under Section 7285.5 for the purposes described in paragraph (4), by the adoption of an ordinance in accordance with this part if each of the following conditions are met:

(1)The ordinance imposing the tax is submitted to and approved by the voters of the county by a two-thirds vote of those voters voting on the ordinance in accordance with Article 3.7 (commencing with Section 53720) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code.

(2)The ordinance includes an expenditure plan describing the specific purposes for which the revenues from the tax may be expended.

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Legislative history

Added by Stats. 1997, Ch. 88, Sec. 1. Effective January 1, 1998.