Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Additional Local Taxes
CHAPTER 2.91. CLOVIS TRANSACTIONS AND USE TAX
7286.48. Authorization to levy; City of Clovis. (a) Subject to subdivision (b), the City of Clovis may levy a transactions and use tax at a rate not to exceed 0.3 percent, if an ordinance or resolution proposing that tax is approved by a majority vote of all of the members of the city council and the tax is approved by a two-thirds vote of the qualified voters of the city voting in an election on the issue.
(b) (1) Any transactions and use tax levied under this section shall be levied pursuant to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)).
(2) The net revenues derived from a tax levied under this section shall be expended only for the provision of police and fire facilities, furnishings, and equipment.
History.—Added by Stats. 1998, Ch. 158, in effect January 1, 1999.