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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. Counties Transactions and Use Tax
Section 7285
7285. Counties authorized to levy tax. The board of supervisors of any county may levy, increase, or extend a transactions and use tax throughout the entire county or within the unincorporated area of the county for general purposes at a rate of 0.125 percent or a multiple thereof, if the ordinance proposing that tax is approved by a two-thirds vote of all members of the board of supervisors and the tax is approved by a majority vote of the qualified voters of the entire county if levied on the entire county or the unincorporated area of the county if levied on the unincorporated area of the county, voting in an election on the issue. The board of supervisors may levy, increase, or extend more than one transaction and use tax under this section, if the adoption of each tax is in the manner prescribed in this section. The transactions and use tax shall conform to Part 1.6 (commencing with Section 7251). The revenues derived from the imposition of a tax pursuant to this section shall only be used for general purposes within the area for which the tax was approved by the qualified voters.
History—Added by Stats. 1987, Ch. 1257, in effect January 1, 1988. Stats. 1990, Ch. 1707, in effect January 1, 1991, deleted "with a population of 350,000 or less on January 1, 1987," from the second sentence and added "0.25 or" to the third sentence. Stats. 1993, Ch. 73, in effect June 30, 1993, deleted "or 0.5" after "0.25", and added "or a multiple thereof" after "percent" in the first sentence; and added the second sentence. Stats. 2001, Ch. 251 (AB 1123), in effect January 1, 2002, added "for general purposes" after "and use tax", and deleted "or resolution" after "if the ordinance" in the first sentence. Stats. 2003, Ch. 709 (SB 566), in effect January 1, 2004, added ", increase, or extend" after "may levy" in the first and second sentences. Stats. 2011, Ch. 176 (AB 686), in effect January 1, 2012, substituted "0.125" for "0.25" after "at a rate of" in the first sentence. Stats. 2014, Ch. 148, (AB 2119), in effect January 1, 2015, added "throughout…the county" after "and use tax", added "entire" after "voters of the", added "if levied…of the county" after "county" in the first sentence, and added the fourth sentence.
Note.—Stats. 1987, Ch. 1257, Section 3 specified that the combined rate of tax imposed in any county by any entity pursuant to Part 1.5 (commencing with Section 7200), Part 1.6 (commencing with Section 7251), this chapter, and any other provision of law authorizing the imposition of local sales or transactions and use taxes shall not exceed 2.25 percent. Neither this chapter nor any ordinance or resolution approved pursuant to this chapter shall affect any tax otherwise authorized.