Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Additional Local Taxes

CHAPTER 2.7. SAN DIEGO COUNTY JUSTICE FACILITIES FINANCING ACT*

SECTION 7286.38

7286.38. Special tax; voter approval. The transactions and use tax authorized under this chapter constitutes a special tax that requires approval of two-thirds of the qualified electors pursuant to Section 4 of Article XIII A of the California Constitution.

* Chapter 2.7 was added by Stats. 1992, Ch. 259, in effect July 20, 1992.