Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Additional Local Taxes

CHAPTER 2.3. CITIES TRANSACTIONS AND USE TAXES*

7285.9. Cities authority to levy tax; general purposes. The governing body of any city may levy, increase, or extend a transactions and use tax 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 that governing body and the tax is approved by a majority vote of the qualified voters of the city voting in an election on the issue. The governing body 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).

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 first sentence.

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.

7285.92. Rate limitation. The authority of a city to impose transactions and use taxes under this chapter is in addition to any authority to impose these taxes contained in Chapters 2.6 (commencing with Section 7286.20) to 2.99 (commencing with Section 7286.80), inclusive, of this part. The authority of a city to impose transactions and use taxes under any provision of law is subject to the rate limitation specified in Section 7251.1.


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