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Business Taxes Law Guide – Revision 2022
 

Transactions And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1.6. Transactions and Use Taxes
Chapter 1. General Provisions and Definitions

Section 7251.1


7251.1. Limitation: Rate of Tax. The combined rate of all taxes imposed in accordance with this part in any county may not exceed 2 percent. No tax shall be considered to be in accordance with this part if, upon its adoption, the combined in the county rate will exceed 2 percent.

History—Added by Stats. 1987, Ch. 786, effective January 1, 1988. Stats. 1991, Ch. 1024, in effect January 1, 1991, substituted "1.5" for "1" after "exceed". Stats. 2003, Ch. 709 (SB 566), in effect January 1, 2004, substituted "2 percent" for "1.5 percent" after "exceed" twice.