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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
Table of Contents
Chapter 1. Occupancy Taxes*
Chapter 1.8. Keep Groceries Affordable Act of 2018* | (View entire chapter)
- 7284.8 Title
- 7284.9 Legislative findings and declarations
- 7284.10 Definitions
- 7284.12 Limits on local agencies’ authority
- 7284.13 Interpretation
- 7284.14 Severability of provisions
- 7284.15 Civil actions
- 7284.16 Repeal date
* Chapter 1.8 was added by Stats. 2018, Ch. 61 (AB 1838), in effect June 28, 2018.
Chapter 2. Counties Transactions and Use Tax | (View entire chapter)
- 7285 Counties authorized to levy tax
- 7285.3 Rate limitation
- 7285.4 Commencement date of ordinances
- 7285.5 Counties authorized to levy tax for specific purposes
- 7285.8 San Mateo County; additional authority
Chapter 2.12. Truckee Transactions and Use Tax
Chapter 2.3. Cities Transactions and Use Taxes | (View entire chapter)
- 7285.9 Cities authority to levy tax; general purposes
- 7285.91 Cities authority to levy tax; specific purposes
- 7285.92 Rate limitation
Chapter 2.4. County of Los Angeles Transactions and Use Tax* | (View entire chapter)
* Chapter 2.4 was added by Stats. 2023 Ch. 731 (AB 1679), in effect January 1, 2024.
Chapter 2.5. Local Education Finance [Repealed.]
Chapter 2.6. Calexico Transactions and Use Tax | (View entire chapter)
Chapter 2.64. Qualified Cities Transactions and Use Taxes
Chapter 2.65. Avalon Transactions and Use Tax | (View entire chapter)
Chapter 2.66. Santa Fe Springs Transactions and Use Tax | (View entire chapter)
Chapter 2.67. City of Salinas Transactions and Use Tax. [Repealed.]
Chapter 2.7. San Diego County Justice Facilities Financing Act | (View entire chapter)
- 7286.30 Legislative findings and declarations
- 7286.31 County authorized to levy tax
- 7286.32 Authority to levy tax; voter approval
- 7286.33 Tax ordinance disclosure
- 7286.34 Expenditure of revenues for specific purposes
- 7286.35 Operative date of tax
- 7286.36 Legal challenges to tax levy
- 7286.37 Severability of provisions
- 7286.38 Special tax; voter approval
Chapter 2.8. Los Angeles County Transactions and Use Tax to Prevent and Combat Homelessness
Chapter 2.85. Fresno Zoological Tax
Chapter 2.87. City of Visalia Transactions and Use Tax
Chapter 2.9. Clearlake Transactions and Use Tax
Chapter 2.90. Redding Transactions and Use Tax. [Repealed.]
Chapter 2.91. Clovis Transactions and Use Tax
Chapter 2.92. Fort Bragg Transactions and Use Tax
Chapter 2.93. Woodland Transactions and Use Tax
Chapter 2.94. San Joaquin County Transactions and Use Tax
Chapter 2.95. Peninsula Corridor Joint Powers Board
Chapter 2.96. Madera Transactions and Use Tax. [Repealed.]
Chapter 2.97. Placerville Transactions and Use Tax
Chapter 2.98. County Transactions and Use Tax for Library Programs
Chapter 2.985. West Sacramento Transactions and Use Tax
Chapter 2.99. Sebastopol Transactions and Use Tax
Chapter 2.995. San Mateo County Transactions and Use Tax for Parks and Recreation Purposes
Chapter 3. Graffiti Prevention Tax | (View entire chapter)
- 7287 Authority to levy; rate of tax; "aerosol paint container"; "felt tip marker"; "marking substance"; "marking instrument" 2722
- 7287.2 Contract to administer; repeal date
- 7287.4 Collection by retailer
- 7287.6 Disposition of proceeds
- 7287.8 Administration and enforcement by board; rules and regulations
- 7287.9 Determinations; collection of tax; overpayments and refunds; administration
- 7287.10 Return and payment due date; interest; deficiency determination; refund limitation
Chapter 3.5. Local Public Finance. [Repealed]
Chapter 3.6. Davis Transactions and Use Tax
Chapter 3.7. Contra Costa Transportation Authority Transactions and Use Tax | (View entire chapter)
Chapter 3.73. Local Government Finance in the County of Alameda | (View entire chapter)
Chapter 3.74. Local Government Finance in the County of Santa Clara | (View entire chapter)
Chapter 3.75. Local Government Finance in the City of Alameda | (View entire chapter)
Chapter 3.76. Sonoma County Transactions and Use Tax* | (View entire chapter)
* Chapter 3.76 was added by Stats. 2018. Ch. 728 (SB 152), in effect January 1, 2019.
Chapter 3.8. Local Government Finance in the City of El Cerrito | (View entire chapter)
Chapter 3.9. Local Government Finance in the County of San Mateo* | (View entire chapter)
* Ch. 3.9 was added by Stats. 2015, Ch. 579 (SB 705), in effect January 1, 2016.
Chapter 3.91. Local Government Finance in the County of Monterey* | (View entire chapter)
* Ch. 3.91 was added by Stats. 2015, Ch. 579 (SB 705), in effect January 1, 2016.
Chapter 3.92. Local Government Finance in the City of Berkeley*
* Chapter 3.92 was added by Stats. 2018. Ch. 771 (AB 2920), in effect January 1, 2019.
Chapter 3.93. Local Government Finance in the County of Ventura * | (View entire chapter)
* Chapter 3.93 was added by Stats. 2022. Ch. 286 (AB 2453), in effect January 1, 2023.
Chapter 3.94 Local Government Finance in the County of Humboldt* | (View entire chapter)
* Chapter 3.94 was added by Stats. 2023, Ch. 572 (AB 1256), in effect January 1, 2024.
Index
Table of Cases
* The provisions in this chapter do not apply to the sale of, nor the storage, use, or other consumption of tangible personal property.