Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Additional Local Taxes
CHAPTER 2.985. WEST SACRAMENTO TRANSACTIONS AND USE TAX
7286.75. Authorization to levy; City of West Sacramento. (a) Subject to subdivision (b), the City of West Sacramento may levy a transactions and use tax at a rate of 0.25 percent or 0.5 percent, if an ordinance proposing that tax is approved by a two-thirds vote of all of the members of the city council and the tax is approved by either a two-thirds or a majority vote of qualified voters of the city voting in an election on the issue, as determined by the ordinance proposing the tax and establishing how the revenues derived from the tax shall be expended.
(b) Any transactions and use tax imposed pursuant to this section shall be levied in accordance with Part 1.6 (commencing with Section 7251).
History.—Added by Stats. 2001, Ch. 263 (AB 863), in effect January 1, 2002. Stats. 2003, Ch. 62 (SB 600), in effect January 1, 2004, renumbered the Chapter heading as 2.985.