California Revenue and Taxation Code

§ 7293

RTC § 7293 Effective Jan 1, 2015Div. 2 · Part 1.7 · Ch. 3.8

Statute text

(a)Notwithstanding any other law, the City of El Cerrito may impose a transactions and use tax for general purposes at a rate of no more than 0.5 percent that, in combination with all taxes imposed pursuant to Part 1.6 (commencing with Section 7251), would exceed the limit established in Section 7251.1, if all of the following requirements are met:

(1)The city adopts an ordinance proposing the transactions and use tax subject to any applicable voter approval requirement.

(2)The city ordinance proposing the transactions and use tax is submitted to the electorate of the adopting city, as applicable, and is approved by the voters voting on the ordinance as required by Article XIIIC of the California Constitution. The election on the ordinance proposing the transactions and use tax may occur on or after November 4, 2014.

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Legislative history

Added by Stats. 2014, Ch. 795, Sec. 1. (AB 1324) Effective January 1, 2015. Repealed conditionally on January 1, 2022, pursuant to Section 7294.