Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Additional Local Taxes

CHAPTER 3.5. LOCAL PUBLIC FINANCE

SECTION 7288.1

7288.1. Local public finance authority. A local public finance authority shall be established for the purpose of financing drug abuse prevention, crime prevention, health care services, and public education in any county if either, or both, of the following occur:

(a) The county board of supervisors adopts a resolution declaring its intent to propose an increase in the transactions and use tax in the county pursuant to this chapter.

(b) The county superintendent of schools receives resolutions from a majority of the governing boards of the school districts in the county declaring their intent to propose an increase in the transactions and use tax in the county pursuant to this chapter.

* Chapter 3.5 added by Stats. 1991, Ch. 14 and 1024, in effect January 1, 1992.