California Revenue and Taxation Code CHAPTER 2.7 - San Diego County Justice Facilities Financing Act

Section 7286.30.
The Legislature hereby finds and declares that in the County of San Diego justice-related facilities are so inadequate as to significantly impede the administration of...
Section 7286.31.
(a) The board of supervisors of the County of San Diego, subject to the approval of the voters, may impose a tax rate of one-half of...
Section 7286.32.
(a) A retail transactions and use tax ordinance applicable in the incorporated and unincorporated territory of the County of San Diego shall be adopted by the...
Section 7286.33.
The ordinance shall state the tax rate and may state a term during which the tax will be imposed. The ordinance shall state the appropriate...
Section 7286.34.
The board of supervisors shall have sole discretion to determine the specific activities and projects financed with revenues generated by the tax. However, those activities...
Section 7286.35.
(a) Any transactions and use tax ordinance adopted pursuant to this article shall become operative on the first day of the first calendar quarter commencing more...
Section 7286.36.
Any action or proceeding wherein the validity of the adoption of the retail transactions and use tax ordinance provided for in this chapter or the...
Section 7286.37.
If any provision of this chapter or the application thereof to any person or circumstance is held invalid, that invalidity shall not affect other provisions...
Section 7286.38.
The transactions and use tax authorized under this chapter constitutes a special tax that requires approval of two-thirds of the qualified electors pursuant to Section...

Last modified: October 22, 2018