California Revenue and Taxation Code Section 7292.4

CA Rev & Tax Code § 7292.4 (2017)  

Notwithstanding any other law, the County of Santa Clara may impose a transactions and use tax for general or specific purposes to support countywide programs at a rate of no more than 0.625 percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceed the limit established in Section 7251.1, if all of the following requirements are met:

(a) The county adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.

(b) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance pursuant to Article XIII C of the California Constitution.

(c) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), other than Section 7251.1.

(Added by Stats. 2017, Ch. 651, Sec. 4. (SB 703) Effective January 1, 2018. Repealed conditionally on December 31, 2022, pursuant to Section 7292.41.)

Last modified: October 25, 2018