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Business Taxes Law Guide—Revision 2025
Additional Local Taxes
Revenue and Taxation Code
Division 2. Other Taxes
Part 1.7. Additional Local Taxes
Chapter 3.11 City of Lancaster Transactions and Use Tax*
7287.13. Authorization to levy; City of Lancaster. (a) Notwithstanding any other law, the City of Lancaster, by ordinance or by citizens' initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:
(1) The city council of the City of Lancaster adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement.
(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.
(3) 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.
(b) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.
History—Added by Stats. 2024, Ch. 961 (AB 2443)
7287.14. Repeal date. If, as of January 1, 2029, an ordinance or citizens' initiative proposing a transactions and use tax has not been approved as required by Section 7287.13, this chapter shall be repealed as of that same date.
History—Added by Stats. 2024, Ch. 961 (AB 2443)
* Chapter 3.11 was added by Stats. 2024, Ch. 961 (AB 2443), in effect January 1, 2025.