reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 7284.10 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 1.8 - Keep Groceries Affordable Act of 2018|Section 7284.10.

7284.10.  For the purposes of this chapter, all of the following definitions shall apply:(a) “Alcoholic beverages” has the same meaning as that term is defined in Section 23004 of the Business and Professions Code.(b) “Cannabis products” has the same meaning as that term is defined in Section 11018.1 of the Health and Safety Code.(c) “Cigarettes” has the same meaning as that term is defined in Section 30121.(d) “Electronic cigarettes” has the same meaning as that term is defined in Section 30121.(e) (1) “Groceries” means any raw or processed food or beverage including its packaging, wrapper or container, or any ingredient thereof, intended for human consumption, including, but is not limited to, meat, poultry, fish, fruits, vegetables, grains, bread, milk, cheese and other dairy products, carbonated and noncarbonated nonalcoholic beverages, kombucha with less than 0.5 percent alcohol by volume, condiments, spices, cereals, seasonings, leavening agents, eggs, cocoa, teas, and coffees whether raw or processed, including its packaging, wrapper, or container.(2) “Groceries” does not include alcoholic beverages, cannabis products, cigarettes, tobacco products, and electronic cigarettes.(f) “Local agency” has the same meaning as provided in Section 6252 of the Government Code, and includes the electorate of a local agency in exercising the initiative power.(g) “Tax, fee, or other assessment on groceries” includes, but is not limited to, a sales tax, gross receipts tax, business and occupation tax, business license tax, excise tax, privilege tax, surcharge, or any other similar levy, charge, or exaction of any kind on groceries or the manufacture, supply, distribution, sale, acquisition, possession, ownership, transfer, transportation, delivery, use, or consumption thereof.(h) “Tobacco products” has the same meaning as that term is defined in Section 30121.(Added by Stats. 2018, Ch. 61, Sec. 1. (AB 1838) Effective June 28, 2018. Superseded on January 1, 2023; see amendment by Stats. 2021, Ch. 615. Repealed as of January 1, 2031, pursuant to Section 7284.16. See Section 7284.10 added by Stats. 2018, Ch.88, similar but with a substantive difference.)
CA Rev & Tax Code § 7284.10 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 1.8 - Keep Groceries Affordable Act of 2018|Section 7284.10.

7284.10.  For the purposes of this chapter, all of the following definitions shall apply:(a) “Alcoholic beverages” has the same meaning as that term is defined in Section 23004 of the Business and Professions Code.(b) “Cannabis products” has the same meaning as that term is defined in Section 11018.1 of the Health and Safety Code.(c) “Cigarettes” has the same meaning as that term is defined in Section 30121.(d) “Electronic cigarettes” has the same meaning as that term is defined in Section 30121.(e) (1) “Groceries” means any raw or processed food or beverage including its packaging, wrapper, or container, or any ingredient thereof, intended for human consumption, including, but is not limited to, meat, poultry, fish, fruits, vegetables, grains, bread, milk, cheese and other dairy products, carbonated and noncarbonated nonalcoholic beverages, kombucha with less than 0.5 percent alcohol by volume, condiments, spices, cereals, seasonings, leavening agents, eggs, cocoa, teas, and coffees whether raw or processed, including its packaging, wrapper, or container.(2) “Groceries” does not include alcoholic beverages, cannabis products, cigarettes, tobacco products, and electronic cigarettes.(f) “Local agency” has the same meaning as provided in Section 7920.510 of the Government Code, and includes the electorate of a local agency in exercising the initiative power.(g) “Tax, fee, or other assessment on groceries” includes, but is not limited to, a sales tax, gross receipts tax, business and occupation tax, business license tax, excise tax, privilege tax, surcharge, or any other similar levy, charge, or exaction of any kind on groceries or the manufacture, supply, distribution, sale, acquisition, possession, ownership, transfer, transportation, delivery, use, or consumption thereof.(h) “Tobacco products” has the same meaning as that term is defined in Section 30121.(Amended (as added by Stats. 2018, Ch. 61, Sec. 1) by Stats. 2021, Ch. 615, Sec. 415. (AB 474) Effective January 1, 2022. Operative January 1, 2023, pursuant to Sec. 463 of Stats. 2021, Ch. 615. Repealed as of January 1, 2031, pursuant to Section 7284.16.)
CA Rev & Tax Code § 7284.10 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 1.8 - Keep Groceries Affordable Act of 2018|Section 7284.10.

7284.10.  For the purposes of this chapter, all of the following definitions shall apply:(a) “Alcoholic beverages” has the same meaning as that term is defined in Section 23004 of the Business and Professions Code.(b) “Cannabis” has the same meaning as that term is defined in Section 26001 of the Business and Professions Code.(c) “Cannabis products” has the same meaning as that term is defined in Section 26001 of the Business and Professions Code.(d) “Cigarettes” has the same meaning as that term is defined in Section 30121.(e) “Electronic cigarettes” has the same meaning as that term is defined in Section 30121.(f) (1) “Groceries” means any raw or processed food or beverage including its packaging, wrapper, or container, or any ingredient thereof, intended for human consumption, including, but is not limited to, meat, poultry, fish, fruits, vegetables, grains, bread, milk, cheese and other dairy products, carbonated and noncarbonated nonalcoholic beverages, kombucha with less than 0.5 percent alcohol by volume, condiments, spices, cereals, seasonings, leavening agents, eggs, cocoa, teas, and coffees whether raw or processed, including its packaging, wrapper, or container.(2) “Groceries” does not include alcoholic beverages, cannabis, cannabis products, cigarettes, tobacco products, and electronic cigarettes.(g) “Local agency” has the same meaning as provided in Section 6252 of the Government Code, and includes the electorate of a local agency in exercising the initiative power.(h) “Tax, fee, or other assessment on groceries” includes, but is not limited to, sales and use taxes, a gross receipts tax, business and occupation tax, business license tax, excise tax, privilege tax, surcharge, or any other similar levy, charge, or exaction of any kind on groceries or the manufacture, supply, distribution, sale, acquisition, possession, ownership, transfer, transportation, delivery, use, or consumption thereof.(i) “Tobacco products” has the same meaning as that term is defined in Section 30121.(Added by Stats. 2018, Ch. 88, Sec. 1. (SB 872) Effective July 9, 2018. Superseded on January 1, 2023; see amendment by Stats. 2021, Ch. 615. Repealed as of January 1, 2031, pursuant to Section 7284.16. See Section 7284.10 added by Stats. 2018, Ch. 61, similar but with a substantive difference.)
CA Rev & Tax Code § 7284.10 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 1.8 - Keep Groceries Affordable Act of 2018|Section 7284.10.

7284.10.  For the purposes of this chapter, all of the following definitions shall apply:(a) “Alcoholic beverages” has the same meaning as that term is defined in Section 23004 of the Business and Professions Code.(b) “Cannabis” has the same meaning as that term is defined in Section 26001 of the Business and Professions Code.(c) “Cannabis products” has the same meaning as that term is defined in Section 26001 of the Business and Professions Code.(d) “Cigarettes” has the same meaning as that term is defined in Section 30121.(e) “Electronic cigarettes” has the same meaning as that term is defined in Section 30121.(f) (1) “Groceries” means any raw or processed food or beverage including its packaging, wrapper, or container, or any ingredient thereof, intended for human consumption, including, but is not limited to, meat, poultry, fish, fruits, vegetables, grains, bread, milk, cheese and other dairy products, carbonated and noncarbonated nonalcoholic beverages, kombucha with less than 0.5 percent alcohol by volume, condiments, spices, cereals, seasonings, leavening agents, eggs, cocoa, teas, and coffees whether raw or processed, including its packaging, wrapper, or container.(2) “Groceries” does not include alcoholic beverages, cannabis, cannabis products, cigarettes, tobacco products, and electronic cigarettes.(g) “Local agency” has the same meaning as provided in Section 7920.510 of the Government Code, and includes the electorate of a local agency in exercising the initiative power.(h) “Tax, fee, or other assessment on groceries” includes, but is not limited to, sales and use taxes, a gross receipts tax, business and occupation tax, business license tax, excise tax, privilege tax, surcharge, or any other similar levy, charge, or exaction of any kind on groceries or the manufacture, supply, distribution, sale, acquisition, possession, ownership, transfer, transportation, delivery, use, or consumption thereof.(i) “Tobacco products” has the same meaning as that term is defined in Section 30121.(Amended (as added by Stats. 2018, Ch. 88, Sec. 1) by Stats. 2021, Ch. 615, Sec. 416. (AB 474) Effective January 1, 2022. Operative January 1, 2023, pursuant to Sec. 463 of Stats. 2021, Ch. 615. Repealed as of January 1, 2031, pursuant to Section 7284.16.)
CA Rev & Tax Code § 7284.12 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 1.8 - Keep Groceries Affordable Act of 2018|Section 7284.12.

7284.12.  (a) Notwithstanding any other law, and except as provided in this section, on or after the effective date of this chapter, a local agency shall not impose, increase, levy and collect, or enforce any tax, fee, or other assessment on groceries.(b) A local agency may continue to levy and collect, enforce, or reauthorize any tax, fee, or other assessment on groceries imposed, extended, or increased on or before January 1, 2018.(c) Any tax, fee, or other assessment on groceries imposed by a local agency after January 1, 2018, and before the effective date of this section shall become inoperative as of the effective date of this section and shall cease to be imposed, levied and collected, and enforced as of that date.(d) This section does not prohibit the imposition, extension, increase, levy and collection, or enforcement of a tax, fee, or other assessment on groceries if both of the following apply:(1) The tax, fee, or other assessment is generally applicable to a broad range of businesses, business activity, or products.(2) The tax, fee, or other assessment does not establish or rely on a classification related to or involving groceries or a subset of groceries for purposes of establishing or otherwise resulting in a higher tax rate due to that classification.(e) This section does not prohibit or limit any tax levied by a local agency pursuant to, or in accordance with, the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)).(f) The California Department of Tax and Fee Administration shall not administer and shall terminate its contract to administer any sales or use tax ordinance of a local agency under the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) if that local agency imposes, increases, levies and collects, or enforces any tax, fee, or other assessment on groceries, as defined in subdivision (g) of Section 7284.10, for which a court of competent jurisdiction has determined both of the following:(1) The tax, fee, or other assessment is in conflict with the prohibition set forth in subdivision (a), and is not a tax, fee, or other assessment described in subdivision (b) or (d).(2) The tax, fee, or other assessment is a valid exercise of a city’s authority under Section 5 of Article XI of the California Constitution with respect to the municipal affairs of that city.(Added by Stats. 2018, Ch. 61, Sec. 1. (AB 1838) Effective June 28, 2018. Repealed as of January 1, 2031, pursuant to Section 7284.16.)
CA Rev & Tax Code § 7284.13 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 1.8 - Keep Groceries Affordable Act of 2018|Section 7284.13.

7284.13.  The provisions of this chapter are to be construed liberally so as to effectuate their intent, policy, and purposes.(Added by Stats. 2018, Ch. 61, Sec. 1. (AB 1838) Effective June 28, 2018. Repealed as of January 1, 2031, pursuant to Section 7284.16.)
CA Rev & Tax Code § 7284.14 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 1.8 - Keep Groceries Affordable Act of 2018|Section 7284.14.

7284.14.  If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances is not affected.(Added by Stats. 2018, Ch. 61, Sec. 1. (AB 1838) Effective June 28, 2018. Repealed as of January 1, 2031, pursuant to Section 7284.16.)
CA Rev & Tax Code § 7284.15 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 1.8 - Keep Groceries Affordable Act of 2018|Section 7284.15.

7284.15.  (a) A civil action with respect to the application of this chapter to a tax, fee, or other assessment shall be given preference over all other civil actions before the court in the matter of setting the same for hearing or trial, and in hearing the same, to the end that the action shall be speedily heard and determined.(b) Venue for a civil action given preference in subdivision (a) shall be exclusively in Sacramento County.(Added by Stats. 2018, Ch. 61, Sec. 1. (AB 1838) Effective June 28, 2018. Repealed as of January 1, 2031, pursuant to Section 7284.16.)
CA Rev & Tax Code § 7284.16 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 1.8 - Keep Groceries Affordable Act of 2018|Section 7284.16.

7284.16.  This chapter shall become inoperative on January 1, 2031, and shall be repealed as of that date.(Added by Stats. 2018, Ch. 61, Sec. 1. (AB 1838) Effective June 28, 2018. Repealed as of January 1, 2031, by its own provisions. Note: Repeal affects Chapter 1.8, commencing with Section 7284.8.)
CA Rev & Tax Code § 7285 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2 - Counties Transactions and Use Tax|Section 7285.

7285.  The board of supervisors of any county may levy, increase, or extend a transactions and use tax throughout the entire county or within the unincorporated area of the county for general purposes at a rate of 0.125 percent or a multiple thereof, if the ordinance proposing that tax is approved by a two-thirds vote of all members of the board of supervisors and the tax is approved by a majority vote of the qualified voters of the entire county if levied on the entire county or the unincorporated area of the county if levied on the unincorporated area of the county, voting in an election on the issue. The board of supervisors may levy, increase, or extend more than one transaction and use tax under this section, if the adoption of each tax is in the manner prescribed in this section. The transactions and use tax shall conform to Part 1.6 (commencing with Section 7251). The revenues derived from the imposition of a tax pursuant to this section shall only be used for general purposes within the area for which the tax was approved by the qualified voters.(Amended by Stats. 2014, Ch. 148, Sec. 1. (AB 2119) Effective January 1, 2015.)
CA Rev & Tax Code § 7285.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2 - Counties Transactions and Use Tax|Section 7285.3.

7285.3.  The combined rate of all taxes imposed in any county pursuant to this chapter and pursuant to Part 1.6 (commencing with Section 7251) shall not exceed the rate specified in Section 7251.1.(Amended by Stats. 2013, Ch. 76, Sec. 184. (AB 383) Effective January 1, 2014.)
CA Rev & Tax Code § 7285.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2 - Counties Transactions and Use Tax|Section 7285.5.

7285.5.  (a) As an alternative to the procedure set forth in Section 7285, the board of supervisors of any county may levy, increase, or extend a transactions and use tax throughout the entire county or within the unincorporated area of the county, as applicable, for specific purposes. The tax may be levied, increased, or extended at a rate of 0.125 percent, or a multiple thereof, for the purpose for which it is established, if all of the following requirements are met:(1) The ordinance proposing that tax is approved by a two-thirds vote of all members of the board of supervisors and is subsequently approved by a two-thirds vote of the qualified voters of the entire county if levied on the entire county or the unincorporated area of the county if levied on the unincorporated area of the county, voting in an election on the issue.(2) The transactions and use tax conforms to the Transactions and Use Tax Law Part 1.6 (commencing with Section 7251).(3) The ordinance includes an expenditure plan describing the specific projects for which the revenues from the tax may be expended.(b) A county shall be deemed to be an authority for purposes of Chapter 1 (commencing with Section 55800) of Part 3 of Division 2 of Title 5 of the Government Code.(c) The revenues derived from the imposition of a tax pursuant to this section shall only be used for specific purposes within the area for which the tax was approved by the qualified voters.(Amended by Stats. 2014, Ch. 148, Sec. 2. (AB 2119) Effective January 1, 2015.)
CA Rev & Tax Code § 7285.8 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2 - Counties Transactions and Use Tax|Section 7285.8.

7285.8.  (a) In addition to any authority established pursuant to Section 7285.5, the Board of Supervisors of the County of San Mateo may establish an authority for the support of public elementary and secondary education in that county. Any authority so established may impose a transactions and use tax at a rate of 0.5 percent for the support of public elementary and secondary education in the County of San Mateo, if all of the following requirements are met: (1) The ordinance proposing that tax is approved by a two-thirds vote of the governing board of the authority, and is subject to any otherwise applicable voter approval requirement. (2) The ordinance proposing that tax requires that revenues derived from the tax be allocated only for purposes of public elementary and secondary education within the County of San Mateo. Revenues from the tax, to the extent the tax exceeds the rate authorized under Section 7251.1, shall not be expended in any manner that increases any entitlement to state funding on the part of any local educational agency.(3) The transactions and use tax conforms to Part 1.6 (commencing with Section 7251). (b) (1) Revenues from any tax imposed pursuant to this section shall not be considered “allocated local proceeds of taxes” pursuant to Section 41202 of the Education Code or paragraph (2) of subdivision (b) of Section 8 of Article XVI of the California Constitution. (2) Revenues from any tax imposed pursuant to this section shall supplement, and shall not be offset against, the allocations made pursuant to Section 2558 or 42238 of the Education Code.(Added by Stats. 1991, Ch. 369, Sec. 3. Effective September 5, 1991.)
CA Rev & Tax Code § 7285.9 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2.3 - Cities Transactions And Use Taxes|Section 7285.9.

7285.9.  The governing body of any city may levy, increase, or extend a transactions and use tax for general purposes at a rate of 0.125 percent or a multiple thereof, if the ordinance proposing that tax is approved by a two-thirds vote of all members of that governing body and the tax is approved by a majority vote of the qualified voters of the city voting in an election on the issue. The governing body may levy, increase, or extend more than one transaction and use tax under this section, if the adoption of each tax is in the manner prescribed in this section. The transactions and use tax shall conform to Part 1.6 (commencing with Section 7251).(Amended by Stats. 2011, Ch. 176, Sec. 3. (AB 686) Effective January 1, 2012.)
CA Rev & Tax Code § 7285.91 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2.3 - Cities Transactions And Use Taxes|Section 7285.91.

7285.91.  As an alternative to the procedure set forth in Section 7285.9, the governing body of any city may levy, increase, or extend a transactions and use tax for specific purposes. The tax may be levied, increased, or extended at a rate of 0.125 percent, or a multiple thereof, for the purpose for which it is established, if all of the following requirements are met:(a) The ordinance proposing that tax is approved by a two-thirds vote of all members of the governing body and is subsequently approved by a two-thirds vote of the qualified voters of the city voting in an election on the issue.(b) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)).(c) The ordinance includes an expenditure plan describing the specific projects for which the revenues from the tax may be expended.(Amended by Stats. 2018, Ch. 92, Sec. 187. (SB 1289) Effective January 1, 2019.)
CA Rev & Tax Code § 7285.92 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2.3 - Cities Transactions And Use Taxes|Section 7285.92.

7285.92.  The authority of a city to impose transactions and use taxes under this chapter is in addition to any authority to impose these taxes contained in Chapters 2.6 (commencing with Section 7286.20) to 2.99 (commencing with Section 7286.80), inclusive, of this part. The authority of a city to impose transactions and use taxes under any provision of law is subject to the rate limitation specified in Section 7251.1.(Added by Stats. 2003, Ch. 709, Sec. 6. Effective January 1, 2004.)
CA Rev & Tax Code § 7286.20 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2.6 - Calexico Transactions and Use Tax|Section 7286.20.

7286.20.  (a) The City Council of Calexico may levy a transactions and use tax at a rate of 0.5 percent, if the ordinance or resolution proposing that tax is approved by a majority vote of all members of the city council and the tax is approved by a two-thirds vote of the qualified voters of the city voting in an election on the issue pursuant to Section 53722 of the Government Code. The transactions and use tax shall conform to Part 1.6 (commencing with Section 7251). (b) The transactions and use tax imposed pursuant to this chapter shall be deemed a special tax pursuant to Article 3.7 (commencing with Section 53720) of Chapter 4 of Division 2 of Title 5 of the Government Code.(Added by Stats. 1991, Ch. 973, Sec. 1.)