SECTIONS 7285.9-7285.92 - California Statutes

REVENUE AND TAXATION CODE

SECTION 7285.9-7285.92

7285.9. The governing body of any city 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 that governing
body and the tax is approved by a majority vote of the qualified
voters of the city voting in an election on the issue. The governing
body 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).

7285.91. As an alternative to the procedure set forth in Section
7285.9, the governing body of any city 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:
(a) The ordinance proposing that tax is approved by a two-thirds
vote of all members of the governing body and is subsequently
approved by a two-thirds vote of the qualified voters of the city
voting in an election on the issue.
(b) The transactions and use tax conforms to the Transactions and
Use Tax Law Part 1.6 (commencing with Section 7251).
(c) The ordinance includes an expenditure plan describing the
specific projects for which the revenues from the tax may be
expended.

7285.92. The authority of a city to impose transactions and use
taxes under this chapter is in addition to any authority to impose
these taxes contained in Chapters 2.6 (commencing with Section
7286.20) to 2.99 (commencing with Section 7286.80), inclusive, of
this part. The authority of a city to impose transactions and use
taxes under any provision of law is subject to the rate limitation
specified in Section 7251.1.