reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 7288.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 3.5 - Local Public Finance|Section 7288.6.

7288.6.  No tax imposed pursuant to this chapter shall become operative before the later of the following dates:(a) January 1, 1993. (b) The date that Sections 6051.5 and 6201.5 cease to be operative pursuant to those sections.(Added by Stats. 1991, Ch. 1024, Sec. 2. Effective January 1, 1992.)
CA Rev & Tax Code § 7290 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 3.6 - Davis Transactions and Use Tax|Section 7290.

7290.  (a) Subject to subdivision (b), the City of Davis may levy a transactions and use tax at a rate of 0.25 percent or 0.5 percent, if an ordinance proposing that tax is approved by a two-thirds vote of all of the members of the city council and the tax is approved by either a two-thirds or a majority vote of qualified voters of the city voting in an election on the issue, as determined by the ordinance proposing the tax and establishing how the revenues derived from the tax shall be expended.(b) Any transactions and use tax imposed pursuant to this section shall be levied in accordance with Part 1.6 (commencing with Section 7251).(Added by Stats. 2002, Ch. 330, Sec. 1. Effective January 1, 2003.)
CA Rev & Tax Code § 7290.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 3.65 - Solano County Transactions and Use Tax|Section 7290.5.

7290.5.  (a) (1) Upon meeting the requirements of subdivision (b), the Solano Transportation Improvement Agency, a local transportation authority so designated by the board of supervisors for the County of Solano pursuant to the Local Transportation Authority and Improvement Act (Division 19 (commencing with Section 180000) of the Public Utilities Code) and consistent with that act, may impose a transactions and use tax at a rate not to exceed 1 percent applicable to any one of the following areas:(A) The Cities of Benicia and Vallejo.(B) The Cities of Benicia and Vallejo and the entire unincorporated area of the County of Solano.(C) The Cities of Fairfield and Suisun.(D) The Cities of Fairfield and Suisun and the entire unincorporated area of the County of Solano.(2) The Solano Transportation Improvement Agency shall not impose multiple transactions and use taxes pursuant to this section on any city or the unincorporated area of the County of Solano.(b) Before imposing a transactions and use tax pursuant to this section, the Solano Transportation Improvement Agency shall meet all of the following requirements:(1) The Solano Transportation Improvement Agency shall adopt an ordinance proposing the transactions and use tax subject to any applicable voting approval requirement.(2) The ordinance proposing the transactions and use tax shall be submitted to the electorate and approved by the voters voting on the ordinance pursuant to Article XIII C of the California Constitution.(3) The transactions and use tax shall conform to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)).(4) The Solano Transportation Improvement Agency shall determine the area, as described in paragraph (1) of subdivision (a), to which the tax would apply before the electors vote on the measure.(c) The revenues derived from the tax shall be spent within, or for the benefit of, the area to which the tax applies, and shall be spent only on transportation and transit infrastructure and services.(d) Any revenues derived from the tax shall supplement, and not supplant, other transportation and transit infrastructure and service revenues available to the area to which the tax applies.(Added by Stats. 2019, Ch. 758, Sec. 13. (AB 1413) Effective January 1, 2020.)
CA Rev & Tax Code § 7291 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 3.7 - Contra Costa Transportation Authority Transactions and Use Tax|Section 7291.

7291.  (a) Notwithstanding any other law, the Contra Costa Transportation Authority 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 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:(1) The Contra Costa Transportation Authority adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.(2) 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 XIII C of the California Constitution.(3) 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.(b) (1) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limit established by Section 7251.1.(2) This subdivision does not constitute a change in, but is declaratory of, existing law.(Amended by Stats. 2020, Ch. 369, Sec. 2. (SB 1349) Effective January 1, 2021. Repealed conditionally on December 31, 2020, pursuant to Section 7292.)
CA Rev & Tax Code § 7292 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 3.7 - Contra Costa Transportation Authority Transactions and Use Tax|Section 7292.

7292.  If, as of December 31, 2020, an ordinance proposing a transactions and use tax has not been approved as required by subdivision (b) of Section 7291, this chapter shall be repealed as of that same date.(Amended by Stats. 2013, Ch. 194, Sec. 2. (AB 210) Effective January 1, 2014. Repealed conditionally on December 31, 2020, by its own provisions. Note: Repeal affects Chapter 3.7, commencing with Section 7291.)
CA Rev & Tax Code § 7292.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 3.73 - Local Government Finance in the County of Alameda|Section 7292.2.

7292.2.  (a) Notwithstanding any other law, the County of Alameda may impose a transactions and use tax for general or specific purposes to support countywide programs at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceed the limit established in Section 7251.1, if all of the following requirements are met:(1) The county adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.(2) 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 XIII C of the California Constitution.(3) 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.(b) (1) Notwithstanding Section 7251.1, neither of the following shall be considered for purposes of the rate limit established by that section:(A) A transactions and use tax rate imposed pursuant to subdivision (a).(B) A transactions and use tax rate imposed by the County of Alameda pursuant to authority previously granted by Chapter 327 of the Statutes of 2011, as amended by Chapter 194 of the Statutes of 2013.(2) This subdivision does not constitute a change in, but is declaratory of, existing law.(Amended by Stats. 2019, Ch. 747, Sec. 3. (AB 723) Effective January 1, 2020. Repealed conditionally on December 31, 2022, pursuant to Section 7292.3.)
CA Rev & Tax Code § 7292.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 3.73 - Local Government Finance in the County of Alameda|Section 7292.3.

7292.3.  If, as of December 31, 2022, an ordinance proposing a transactions and use tax has not been approved in the County of Alameda as required by subdivision (b) of Section 7292.2, this chapter shall be repealed as of that same date.(Added by Stats. 2017, Ch. 651, Sec. 3. (SB 703) Effective January 1, 2018. Repealed conditionally on December 31, 2022, by its own provisions. Note: Repeal affects Chapter 3.73, commencing with Section 7292.2.)
CA Rev & Tax Code § 7292.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 3.74 - Local Government Finance in the County of Santa Clara|Section 7292.4.

7292.4.  Notwithstanding any other law, the County of Santa Clara may impose a transactions and use tax for general or specific purposes to support countywide programs at a rate of no more than 0.625 percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (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 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.(Added by Stats. 2017, Ch. 651, Sec. 4. (SB 703) Effective January 1, 2018. Repealed conditionally on December 31, 2022, pursuant to Section 7292.41.)
CA Rev & Tax Code § 7292.41 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 3.74 - Local Government Finance in the County of Santa Clara|Section 7292.41.

7292.41.  If, as of December 31, 2022, an ordinance proposing a transactions and use tax has not been approved in the County of Santa Clara as required by subdivision (b) of Section 7292.4, this chapter shall be repealed as of that same date.(Added by Stats. 2017, Ch. 651, Sec. 4. (SB 703) Effective January 1, 2018. Repealed conditionally on December 31, 2022, by its own provisions. Note: Repeal affects Chapter 3.74, commencing with Section 7292.4.)
CA Rev & Tax Code § 7292.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 3.75 - Local Government Finance in the City of Alameda|Section 7292.5.

7292.5.  (a) Notwithstanding any other law, the City of Alameda may impose a transactions and use tax for general purposes that, in combination with all taxes imposed pursuant to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), would not exceed the limit established in Section 7251.1 by more than 0.5 percent, if all of the following requirements are met:(1) The city adopts an ordinance proposing the transactions and use tax subject to any applicable voter approval requirement.(2) 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 XIII C of the California Constitution. The election on the ordinance proposing the transactions and use tax may occur after January 1, 2017.(3) 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.(b) Notwithstanding Section 7251.1, the tax rate authorized in subdivision (a) shall not be considered for purposes of the combined rate limit established by that section.(Added by Stats. 2016, Ch. 502, Sec. 1. (AB 366) Effective January 1, 2017. Repealed conditionally on January 1, 2025, pursuant to Section 7292.6.)
CA Rev & Tax Code § 7292.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 3.75 - Local Government Finance in the City of Alameda|Section 7292.6.

7292.6.  If, as of January 1, 2025, an ordinance proposing a transactions and use tax pursuant to this chapter has not been approved as required by paragraph (2) of subdivision (a) of Section 7292.5, this chapter shall be repealed as of that same date.(Added by Stats. 2016, Ch. 502, Sec. 1. (AB 366) Effective January 1, 2017. Repealed conditionally on January 1, 2025, by its own provisions. Note: Repeal affects Chapter 3.75, commencing with Section 7292.5.)
CA Rev & Tax Code § 7292.8 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 3.76 - Sonoma County Transactions and Use Tax|Section 7292.8.

7292.8.  Notwithstanding any other law, the County of Sonoma or any city within the county may impose a transactions and use tax for general purposes, and the county, any city within the county, or the Sonoma County Transportation Authority may impose a transactions and use tax for specific purposes, at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceed the limit established by Section 7251.1, if all of the following requirements are met:(a) The County of Sonoma, a city within the county, or the Sonoma County Transportation Authority 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 approved by the voters voting on the ordinance in accordance with Article XIII C of the California Constitution. The election on the ordinance proposing the transactions and use tax may occur on or after November 6, 2018.(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.(Added by Stats. 2018, Ch. 728, Sec. 1. (SB 152) Effective January 1, 2019. Repealed conditionally on January 1, 2026, pursuant to Section 7292.9.)
CA Rev & Tax Code § 7292.9 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 3.76 - Sonoma County Transactions and Use Tax|Section 7292.9.

7292.9.  If, as of January 1, 2026, an ordinance proposing a transactions and use tax has not been approved as required by subdivision (b) of Section 7292.8, this chapter shall be repealed as of that same date.(Added by Stats. 2018, Ch. 728, Sec. 1. (SB 152) Effective January 1, 2019. Repealed conditionally on January 1, 2026, as provided by its own provisions. Note: Repeal affects Chapter 3.76, commencing with Section 7292.8.)
CA Rev & Tax Code § 7293 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 3.8 - Local Government Finance in the City of El Cerrito|Section 7293.

7293.  (a) Notwithstanding any other law, the City of El Cerrito may impose a transactions and use tax for general purposes at a rate of no more than 0.5 percent that, in combination with all taxes imposed pursuant to Part 1.6 (commencing with Section 7251), would exceed the limit established in Section 7251.1, if all of the following requirements are met:(1) The city adopts an ordinance proposing the transactions and use tax subject to any applicable voter approval requirement.(2) The city ordinance proposing the transactions and use tax is submitted to the electorate of the adopting city, as applicable, and is approved by the voters voting on the ordinance as required by Article XIII C of the California Constitution. The election on the ordinance proposing the transactions and use tax may occur on or after November 4, 2014.(3) 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.(4) The transactions and use tax is imposed on or after January 1, 2015.(5) Notwithstanding paragraph (4), an ordinance proposing a transactions and use tax pursuant to this section shall become operative as provided in Section 7265.(b) Notwithstanding Section 7251.1, the tax rate authorized in subdivision (a) shall not be considered for purposes of the combined rate limit established by that section.(Added by Stats. 2014, Ch. 795, Sec. 1. (AB 1324) Effective January 1, 2015. Repealed conditionally on January 1, 2022, pursuant to Section 7294.)
CA Rev & Tax Code § 7294 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 3.8 - Local Government Finance in the City of El Cerrito|Section 7294.

7294.  If, as of January 1, 2022, an ordinance proposing a transactions and use tax has not been approved as required by paragraph (2) of subdivision (a) of Section 7293, this chapter shall be repealed as of that same date.(Added by Stats. 2014, Ch. 795, Sec. 1. (AB 1324) Effective January 1, 2015. Repealed conditionally on January 1, 2022, by its own provisions. Note: Repeal affects Chapter 3.8, commencing with Section 7293.)
CA Rev & Tax Code § 7295 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 3.9 - Local Government Finance in the County of San Mateo|Section 7295.

7295.  (a) Notwithstanding any other law, the County of San Mateo may, in accordance with the requirements of the Bay Area County Traffic and Transportation Funding Act (Division 12.5 (commencing with Section 131000) of the Public Utilities Code) relating to the imposition of transactions and use taxes, 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.(b) The county shall not act pursuant to this section if a retail transactions and use tax has been imposed pursuant to subdivision (b) of Section 103350 of the Public Utilities Code.(Amended by Stats. 2017, Ch. 231, Sec. 3. (AB 1613) Effective January 1, 2018. Repealed conditionally on January 1, 2026, pursuant to Section 7296.)
CA Rev & Tax Code § 7296 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 3.9 - Local Government Finance in the County of San Mateo|Section 7296.

7296.  If the ordinance proposing the transactions and use tax is not approved as required by Section 7295, this chapter shall be repealed as of January 1, 2026.(Added by Stats. 2015, Ch. 579, Sec. 1. (SB 705) Effective January 1, 2016. Repealed conditionally on January 1, 2026, by its own provisions. Note: Repeal affects Chapter 3.9, commencing with Section 7295.)
CA Rev & Tax Code § 7297 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 3.91 - Local Government Finance in the County of Monterey|Section 7297.

7297.  Notwithstanding any other law, the Transportation Agency for Monterey County may impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than 0.375 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 Transportation Agency for Monterey 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 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.(Added by Stats. 2015, Ch. 579, Sec. 2. (SB 705) Effective January 1, 2016. Repealed conditionally on January 1, 2026, pursuant to Section 7298.)
CA Rev & Tax Code § 7298 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 3.91 - Local Government Finance in the County of Monterey|Section 7298.

7298.  If the ordinance proposing the transactions and use tax is not approved as required by subdivision (b) of Section 7297, this chapter shall be repealed as of January 1, 2026.(Added by Stats. 2015, Ch. 579, Sec. 2. (SB 705) Effective January 1, 2016. Repealed conditionally on January 1, 2026, by its own provisions. Note: Repeal affects Chapter 3.91, commencing with Section 7297.)
CA Rev & Tax Code § 7299 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 3.92 - Local Government Finance in the City of Berkeley|Section 7299.

7299.  Notwithstanding any other law, the City of Berkeley may impose a transactions and use tax for general or specific purposes at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (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 city 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 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.(Added by Stats. 2018, Ch. 771, Sec. 10. (AB 2920) Effective January 1, 2019.)
CA Rev & Tax Code § 7301 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7301.

7301.  This part is known and may be cited as the “Motor Vehicle Fuel Tax Law.”(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7302 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7302.

7302.  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7303 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7303.

7303.  “Aircraft” means any powered contrivance designed for navigation in the air except a rocket or missile.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7304 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7304.

7304.  “Alcohol” includes ethanol and methanol.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7305 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7305.

7305.  “Approved terminal or refinery” means a terminal or refinery that is operated by a licensed supplier.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)