Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2015

Additional Local Taxes



7291. Authorization to levy; Alameda County. Notwithstanding any other law, the County of Alameda and the County of Contra Costa may each impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than 0.5 percent that would, in combination with all taxes imposed pursuant to Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1, if all of the following requirements are met:

(a) The county adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.

(b) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance pursuant to Article XIIIC of the California Constitution.

(c) The transactions and use tax conforms to the Transactions and Use Tax Law, Part 1.6 (commencing with Section 7251), other than Section 7251.1.

History.—Added by Stats. 2011, Ch. 327 (AB 1086) in effect January 1, 2012. Stats. 2013, Ch. 194 (AB 210), in effect January 1, 2014, substituted "and the County . . . each" for "may" after "of Alameda" and substituted "pursuant to" for "in accordance with" after "taxes imposed" in the first paragraph; substituted "county" for "County of Alameda" after "The" in subdivision (a); deleted "on the November 6, 2012, general election ballot" after "the electorate" and substituted "pursuant to Article XIIIC" for "in accordance with Article XIII C" after "the ordinance" in subdivision (b).