Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Transactions and Use Tax Annotations

800.0000 APPLICATION OF TRANSACTIONS (SALES) TAX AND USE TAX—Regulation 1823

Annotation 800.1450

800.1450 Validity of District Tax. As a result of the voters approval of Proposition 62, which added sections 53720 through 53730 to the Government Code, local government is allowed to impose taxes for general purposes with the approval of a majority of the voters voting in an election on the issue. section 53721 defines a "general tax" as one "imposed for general government purposes."

In the wake of Proposition 62, the legislature enacted Revenue and Taxation Code section 7285, which authorizes counties to impose district taxes for general purposes with approval of a majority of the voters voting in an election on the same issue. Therefore, a county may impose a transaction and use tax (district tax) for general purposes with the approval of a majority of the voters voting in an election on the issue. 1/4/94.