Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Additional Local Taxes

CHAPTER 2.5. LOCAL EDUCATION FINANCE*

SECTION 7286.1

7286.1. Authorization to levy; San Francisco City and County. (a) Upon the adoption of a resolution as specified by Section 7286.2 by the governing boards of the San Francisco Unified School District and the San Francisco Community College District, there shall be established in the City and County of San Francisco an educational financing authority in accordance with that resolution. Any authority so established may adopt an ordinance imposing for the authority's general purpose a transactions and use tax at a rate of 0.25 percent, if all of the following requirements are met:

(1) The ordinance proposing that tax is approved by a two-thirds vote of the board of directors of the authority and by a majority of the qualified voters of the county voting on the measure, or any otherwise applicable voter requirement.

(2) The ordinance requires that the tax conform with Part 1.6 (commencing with Section 7251).

(3) The ordinance provides, upon the approval of a majority the qualified voters of the city and county voting on the approval of the ordinance, for an increase in the appropriations limit established pursuant to Article XIII B of the California Constitution for each school district within the city and county in an amount equal to, or greater than, the revenues derived from any transactions and use tax imposed pursuant to the ordinance that are allocated and received by that entity each fiscal year.

(4) The ordinance provides that the increases in appropriations limits shall terminate no later than four years after the effective date of the ordinance, and may be continued for successive periods not to exceed four years each upon the approval of a majority of the qualified voters of the school district voting on each continuation.

(b) With respect to the approval by the voters of an ordinance specified in subdivision (a), the city and county shall, if the ordinance so requests, call a special election for that purpose, to be held on a date specified by the ordinance, not less than 60 nor more than 103 days after the ordinance is adopted by the governing board of the educational finance authority.

(c) If any provision of this section or the application thereof to any person or circumstances is held invalid, that invalidity shall not affect other provisions or applications of this section that can be given effect without the invalid provision or application, and to this end the provisions of this section are severable.

* Chapter 2.5 was added by Stats. 1991, Ch. 369, in effect September 5, 1991.