Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Additional Local Taxes

CHAPTER 3.7 LOCAL GOVERNMENT FINANCE IN THE COUNTY OF ALAMEDA

SECTION 7291

7291. Authorization to levy; Alameda County. Notwithstanding any other law, the County of Alameda may 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 in accordance with 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 of Alameda 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 on the November 6, 2012, general election ballot and is approved by the voters voting on the ordinance in accordance with Article XIII C 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.