Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Additional Local Taxes

CHAPTER 2.3. CITIES TRANSACTIONS AND USE TAXES*

SECTION 7285.92

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.