Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Additional Local Taxes
CHAPTER 2.94. SAN JOAQUIN COUNTY TRANSACTIONS AND USE TAX
7286.55. Authorization to levy; San Joaquin County. (a) In addition to the tax levied pursuant to Part 1.5 (commencing with Section 7200), and any other tax authorized by this part, the Board of Supervisors of the County of San Joaquin may impose a transactions and use tax by adoption of an ordinance in accordance with this part if each of the following conditions are met:
(1) The ordinance imposing the tax is submitted to and approved by the voters of the county in accordance with Article 3.7 (commencing with Section 53720) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code.
(2) The tax is imposed at a rate of .125 percent for a period not to exceed 10 years.
(3) The revenues collected from the tax are used only for funding countywide library programs and operations.
(b) The Board of Supervisors of the County of San Joaquin may impose a transactions and use tax in any succeeding period not to exceed 10 years per period if all of the conditions specified in subdivision (a) are met for that succeeding period.
History.—Added by Stats. 1995, Ch. 895, in effect January 1, 1996.