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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 3.82 Local Government Finance in the Cities within the County of Solano*
7294.3. Authorization to levy; Cities within the County of Solano. (a) Notwithstanding any other law, any city within the County of Solano, 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 0.5 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 any city within the County of Solano adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement. This paragraph shall not apply to a tax imposed by citizens' initiative.
(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.
(c) This section shall not apply to any city within the County of Solano that has not approved, on or before January 1, 2029, an ordinance or citizens' initiative proposing a transactions and use tax pursuant to subdivision (a).
History—Added by Stats. 2024, Ch. 852 (AB 3259).
7294.4. Repeal date. If, as of January 1, 2029, an ordinance or citizens' initiative proposing a transactions and use tax is not approved by any city within the County of Solano, as required by subdivision (a) of Section 7294.3, this chapter shall be repealed as of that same date.
History—Added by Stats. 2024, Ch. 852 (AB 3259).
* Chapter 3.82 was added by Stats. 2024, Ch. 852 (AB 3259), in effect upon enactment.