Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Additional Local Taxes

Revenue and Taxation Code

Division 2. Other Taxes
Part 1.7. Additional Local Taxes
Chapter 2.3. Cities Transactions and Use Taxes*

Section 7285.91

7285.91. Cities authority to levy tax; specific purposes. As an alternative to the procedure set forth in Section 7285.9, the governing body of any city may levy, increase, or extend a transactions and use tax for specific purposes. The tax may be levied, increased, or extended at a rate of 0.125 percent, or a multiple thereof, for the purpose for which it is established, if all of the following requirements are met:

(a) The ordinance proposing that tax is approved by a two-thirds vote of all members of the governing body and is subsequently approved by a two-thirds vote of the qualified voters of the city voting in an election on the issue.

(b) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)).

(c) The ordinance includes an expenditure plan describing the specific projects for which the revenues from the tax may be expended.

History—Stats. 2011, Ch. 176 (AB 686), in effect January 1, 2012, substituted "0.125" for "0.25" after "at a rate of" in the second sentence. Stats. 2018, Ch. 92 (SB 1289), in effect January 1, 2019, added parentheses "(" before "Part 1.6" and ")" after "7251)" in subdivision (b).

* Chapter 2.3 was added by Stats. 2003, Ch. 709 (SB 566), in effect January 1, 2004.