Laws, Regulations and Annotations Lawguide Search Business Taxes Law Guide—Revision 2026 BTLG Table of Contents > Additional Local Taxes > Chapter 2 Additional Local Taxes Revenue and Taxation Code Division 2. Other Taxes Part 1.7. Additional Local Taxes Chapter 2. Counties Transactions and Use Tax (View entire chapter) 7285 Counties authorized to levy tax 7285.3 Rate limitation 7285.4 Commencement date of ordinances 7285.5 Counties authorized to levy tax for specific purposes 7285.8 San Mateo County; additional authority
