SECTIONS 7285-7285.8 - California Statutes

REVENUE AND TAXATION CODE

SECTION 7285-7285.8

7285. The board of supervisors of any county may levy, increase, or
extend a transactions and use tax for general purposes at a rate of
0.25 percent or a multiple thereof, if the ordinance proposing that
tax is approved by a two-thirds vote of all members of the board of
supervisors and the tax is approved by a majority vote of the
qualified voters of the county voting in an election on the issue.
The board of supervisors may levy, increase, or extend more than one
transaction and use tax under this section, if the adoption of each
tax is in the manner prescribed in this section. The transactions and
use tax shall conform to Part 1.6 (commencing with Section 7251).

7285.3. Except as provided in Sections 7251.3 and 7251.4, the
combined rate of all taxes imposed in any county pursuant to this
chapter and pursuant to Part 1.6 (commencing with Section 7251) shall
not exceed the rate specified in Section 7251.1.

7285.5. (a) As an alternative to the procedure set forth in Section
7285, the board of supervisors of any county may levy, increase, or
extend a transactions and use tax for specific purposes. The tax may
be levied, increased, or extended at a rate of 0.25 percent, or a
multiple thereof, for the purpose for which it is established, if all
of the following requirements are met:
(1) The ordinance proposing that tax is approved by a two-thirds
vote of all members of the board of supervisors and is subsequently
approved by a two-thirds vote of the qualified voters of the county
voting in an election on the issue.
(2) The transactions and use tax conforms to the Transactions and
Use Tax Law Part 1.6 (commencing with Section 7251).
(3) The ordinance includes an expenditure plan describing the
specific projects for which the revenues from the tax may be
expended.
(b) A county shall be deemed to be an authority for purposes of
Chapter 1 (commencing with Section 55800) of Part 3 of Division 2 of
Title 5 of the Government Code.

7285.8. (a) In addition to any authority established pursuant to
Section 7285.5, the Board of Supervisors of the County of San Mateo
may establish an authority for the support of public elementary and
secondary education in that county. Any authority so established may
impose a transactions and use tax at a rate of 0.5 percent for the
support of public elementary and secondary education in the County of
San Mateo, if all of the following requirements are met:
(1) The ordinance proposing that tax is approved by a two-thirds
vote of the governing board of the authority, and is subject to any
otherwise applicable voter approval requirement.
(2) The ordinance proposing that tax requires that revenues
derived from the tax be allocated only for purposes of public
elementary and secondary education within the County of San Mateo.
Revenues from the tax, to the extent the tax exceeds the rate
authorized under Section 7251.1, shall not be expended in any manner
that increases any entitlement to state funding on the part of any
local educational agency.
(3) The transactions and use tax conforms to Part 1.6 (commencing
with Section 7251).
(b) (1) Revenues from any tax imposed pursuant to this section
shall not be considered "allocated local proceeds of taxes" pursuant
to Section 41202 of the Education Code or paragraph (2) of
subdivision (b) of Section 8 of Article XVI of the California
Constitution.
(2) Revenues from any tax imposed pursuant to this section shall
supplement, and shall not be offset against, the allocations made
pursuant to Section 2558 or 42238 of the Education Code.