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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 3.93 Ventura County Transportation Commission Transactions and Use Tax*

Section 7300


7300. Authorization to levy; Ventura County Transportation Commission. (a) Notwithstanding any other law, the Ventura County Transportation Commission may impose a transactions and use tax for the support of countywide transportation programs 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 Ventura County Transportation Commission adopts an ordinance proposing the transactions and use tax by any 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 in accordance with Article XIII C of 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. 2022, Ch. 286 (AB 2453).


* Chapter 3.93 was added by Stats. 2022. Ch. 286 (AB 2453), in effect January 1, 2023.