reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 7286.21 (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 7286.21.

7286.21.  The net proceeds of the tax imposed by Section 7286.20 shall be used exclusively for the Heffernan Memorial Hospital District.(Added by Stats. 1991, Ch. 973, Sec. 1.)
CA Rev & Tax Code § 7286.24 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2.64 - Qualified City Transactions And Use Taxes|Section 7286.24.

7286.24.  (a) (1) In addition to any tax levied pursuant to Part 1.5 (commencing with Section 7200) and any other tax authorized by this part, and subject to paragraph (2), a qualified city may levy a transactions and use tax at a rate of 0.25 percent, or a multiple thereof not to exceed 1 percent, if both of the following conditions are met:(A) An ordinance proposing the transactions and use tax is approved by a majority vote of all the members of the city council.(B) The proposing ordinance is approved by a two-thirds majority of qualified voters of the city in an election on the issue.(2) (A) Any transactions and use tax levied under this section shall be levied pursuant to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)).(B) The net revenues derived from a tax levied under this section shall be exclusively expended for the maintenance, repair, replacement, construction, or reconstruction of the qualified city’s road system.(b) For purposes of this section, “qualified city” means the City of Clearlake, the City of Fort Bragg, the City of Point Arena, the City of Ukiah, and the City of Willits.(Amended by Stats. 2003, Ch. 62, Sec. 278. Effective January 1, 2004.)
CA Rev & Tax Code § 7286.25 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2.65 - Avalon Transactions and Use Tax|Section 7286.25.

7286.25.  (a) The City Council of Avalon 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.(c) Notwithstanding any provision of this section or any other provision of law, no tax authorized under this section shall be submitted to the voters unless and until every tax that currently is imposed by the city that is seeking authority to impose a new tax pursuant to this section and that was not approved by the voters in a manner consistent with the holding of the California Supreme Court in the case of Santa Clara County Local Transportation Authority v. Guardino (1995), 11 Cal. 4th 220, and in accordance with the requirements of Article 3.7 (commencing with Section 53720) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code, has been placed before the voters for continued approval or rescission.(Added by Stats. 1996, Ch. 1069, Sec. 1. Effective January 1, 1997.)
CA Rev & Tax Code § 7286.26 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2.65 - Avalon Transactions and Use Tax|Section 7286.26.

7286.26.  The net proceeds of the tax imposed by Section 7286.25 shall be used exclusively for the Avalon Municipal Hospital and Clinic.(Added by Stats. 1996, Ch. 1069, Sec. 1. Effective January 1, 1997.)
CA Rev & Tax Code § 7286.27 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2.66 - Santa Fe Springs Transactions and Use Tax|Section 7286.27.

7286.27.  Notwithstanding any other law, the City of Santa Fe Springs may impose a transactions and use tax for general or specific purposes to support citywide programs 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 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. 2017, Ch. 651, Sec. 1. (SB 703) Effective January 1, 2018. Repealed conditionally on December 31, 2022, pursuant to Section 7286.28.)
CA Rev & Tax Code § 7286.28 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2.66 - Santa Fe Springs Transactions and Use Tax|Section 7286.28.

7286.28.  If, as of December 31, 2022, an ordinance proposing a transactions and use tax has not been approved in the City of Santa Fe Springs as required by subdivision (b) of Section 7286.27, this chapter shall be repealed as of that same date.(Added by Stats. 2017, Ch. 651, Sec. 1. (SB 703) Effective January 1, 2018. Repealed conditionally on December 31, 2022, by its own provisions. Note: Repeal affects Chapter 2.66, commencing with Section 7286.27.)
CA Rev & Tax Code § 7286.30 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2.7 - San Diego County Justice Facilities Financing Act|Section 7286.30.

7286.30.  The Legislature hereby finds and declares that in the County of San Diego justice-related facilities are so inadequate as to significantly impede the administration of justice, that jail and court facilities are so overcrowded as to create a situation wherein persons who are a danger to society are required to be released into that society for lack of adequate facilities to house and prosecute them, and that law enforcement and crime prevention are so inadequately funded as to endanger the safety of persons and property in San Diego County. The Legislature further finds and declares that it is in the public interest to allow the voters to approve a special tax so that justice-related facility needs and law enforcement and crime prevention needs may be addressed in an expeditious and appropriate fashion.(Amended by Stats. 1992, Ch. 415, Sec. 1. Effective August 3, 1992.)
CA Rev & Tax Code § 7286.31 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2.7 - San Diego County Justice Facilities Financing Act|Section 7286.31.

7286.31.  (a) The board of supervisors of the County of San Diego, subject to the approval of the voters, may impose a tax rate of one-half of 1 percent under this chapter and Part 1.6 (commencing with Section 7251) of Division 2. Neither this chapter nor any ordinance or resolution approved pursuant to this chapter shall affect any tax otherwise authorized.(b) The combined rate of tax imposed in the County of San Diego by any public entity pursuant to Part 1.5 (commencing with Section 7200) or Part 1.6 (commencing with Section 7251) of Division 2, this chapter, and any other provision of law authorizing the imposition of local sales or transactions and use taxes shall not exceed 2.25 percent.(Added by Stats. 1992, Ch. 259, Sec. 1. Effective July 20, 1992.)
CA Rev & Tax Code § 7286.32 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2.7 - San Diego County Justice Facilities Financing Act|Section 7286.32.

7286.32.  (a) A retail transactions and use tax ordinance applicable in the incorporated and unincorporated territory of the County of San Diego shall be adopted by the board of supervisors in accordance with Section 7286.31 and Part 1.6 (commencing with Section 7251) of Division 2, if the tax is approved by a two-thirds vote of the qualified voters of the county voting on the measure at a special election called for that purpose by the board. The election called by the board shall be held within the incorporated and unincorporated areas of the county. The tax ordinance shall take effect 48 hours subsequent to the closing time of the polls on the day of the election at which the proposition is adopted. The initial collection of the transactions and use tax shall take place in accordance with Section 7286.35.(b) Notwithstanding Section 7286.38 and subdivision (a) of this section, in the event voters approve a constitutional amendment permitting the imposition of a local special tax with the approval of a majority of the voters voting on the measure, the vote requirement for approval of the tax authorized by this act shall be a majority of voters voting on the measure.(Added by Stats. 1992, Ch. 259, Sec. 1. Effective July 20, 1992.)
CA Rev & Tax Code § 7286.33 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2.7 - San Diego County Justice Facilities Financing Act|Section 7286.33.

7286.33.  The ordinance shall state the tax rate and may state a term during which the tax will be imposed. The ordinance shall state the appropriate requirements for voter approval pursuant to Section 7286.32. The ordinance may authorize the board of supervisors to reduce the tax rate to one-quarter of 1 percent at its discretion, if the board determines that revenue from the reduced rate would be sufficient to fund the justice-related facility obligations incurred in connection with this act.(Amended by Stats. 1992, Ch. 415, Sec. 2. Effective August 3, 1992.)
CA Rev & Tax Code § 7286.34 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2.7 - San Diego County Justice Facilities Financing Act|Section 7286.34.

7286.34.  The board of supervisors shall have sole discretion to determine the specific activities and projects financed with revenues generated by the tax. However, those activities and projects shall be limited to the provision, construction, and operation of justice-related facilities, the funding of law enforcement and crime prevention projects and activities, the funding of the costs incurred by the county to conduct the election authorized by Section 7286.32, and the cost of any legal actions incurred by the county related to the tax.(Amended by Stats. 1992, Ch. 415, Sec. 3. Effective August 3, 1992.)
CA Rev & Tax Code § 7286.35 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2.7 - San Diego County Justice Facilities Financing Act|Section 7286.35.

7286.35.  (a) Any transactions and use tax ordinance adopted pursuant to this article shall become operative on the first day of the first calendar quarter commencing more than 110 days after the ordinance takes effect.(b) Any reduction in the transactions and use tax rate authorized by the board of supervisors pursuant to Section 7286.33 shall become operative on the first day of the first calendar quarter beginning 110 days or more after the board’s action authorizing the reduction.(c) Prior to the operative date of the ordinance, the board of supervisors shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of the ordinance.(Added by Stats. 1992, Ch. 259, Sec. 1. Effective July 20, 1992.)
CA Rev & Tax Code § 7286.36 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2.7 - San Diego County Justice Facilities Financing Act|Section 7286.36.

7286.36.  Any action or proceeding wherein the validity of the adoption of the retail transactions and use tax ordinance provided for in this chapter or the issuance of any bonds thereunder or any of the proceedings in relation thereto is contested, questioned, or denied, shall be commenced pursuant to Chapter 9 (commencing with Section 860) of Title 10 of Part 2 of the Code of Civil Procedure. Otherwise, the tax, the bonds, and all proceedings in relation thereto, including the adoption and approval of the ordinance, shall be held to be valid and in every respect legal and uncontestable.(Added by Stats. 1992, Ch. 259, Sec. 1. Effective July 20, 1992.)
CA Rev & Tax Code § 7286.37 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2.7 - San Diego County Justice Facilities Financing Act|Section 7286.37.

7286.37.  If any provision of this chapter or the application thereof to any person or circumstance is held invalid, that invalidity shall not affect other provisions or applications of the chapter which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are severable.(Added by Stats. 1992, Ch. 259, Sec. 1. Effective July 20, 1992.)
CA Rev & Tax Code § 7286.38 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2.7 - San Diego County Justice Facilities Financing Act|Section 7286.38.

7286.38.  The transactions and use tax authorized under this chapter constitutes a special tax that requires approval of two-thirds of the qualified electors pursuant to Section 4 of Article XIII A of the California Constitution.(Added by Stats. 1992, Ch. 259, Sec. 1. Effective July 20, 1992.)
CA Rev & Tax Code § 7286.40 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2.8 - Los Angeles County Transactions and Use Tax to Prevent and Combat Homelessness|Section 7286.40.

7286.40.  (a) The Legislature finds and declares that the transactions and use tax proposed to, and approved by, the voters of the County of Los Angeles on the March 7, 2017, ballot as Measure H was valid and authorized under Section 7285.5 and conforms to Part 1.6 (commencing with Section 7251), and continues to be valid and authorized. This subdivision is declarative of, and clarifies, existing law.(b) Pursuant to subdivision (a), the board shall enter into a contract with the County of Los Angeles to perform all functions incident to the administration and operation of the transactions and use tax ordinance described in subdivision (a) and shall collect the tax in all districts within the county where the aggregate tax is 0.25 percent or more below the limitation specified in Section 7251.1. The contract with the county shall comply with Section 7270, and shall ensure the collection of the tax commences on October 1, 2017.(Added by Stats. 2017, Ch. 28, Sec. 92. (SB 96) Effective June 27, 2017.)
CA Rev & Tax Code § 7286.43 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2.85 - Fresno Zoological Tax|Section 7286.43.

7286.43.  In addition to any other authority as provided for by law, the Board of Supervisors of the County of Fresno may establish a special purpose authority for the support of zoos, zoological facilities, and related zoological purposes in that county. Any authority that is so established may, by ordinance, impose a tax at a rate of 0.1 percent in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), if all of the following conditions are met:(a) The ordinance proposing that tax is approved by two-thirds of the entire membership of the governing board of that authority.(b) The ordinance proposing that tax is approved by two-thirds of the voters of the county voting on that ordinance.(c) The ordinance proposing that tax requires all revenues, net of refunds, derived from the tax to be expended exclusively for the support of zoos, zoological facilities, and related zoological purposes within the County of Fresno.(Added by Stats. 2001, Ch. 285, Sec. 1. Effective September 10, 2001.)
CA Rev & Tax Code § 7286.44 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2.87 - City of Visalia Transactions and Use Tax|Section 7286.44.

7286.44.  (a) Subject to the expenditure restrictions in subdivision (b), the City of Visalia may levy a tax at a rate of 0.25 percent in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), if both of the following conditions are met:(1) An ordinance proposing that tax is approved by a majority vote of all of the members of the city council.(2) The proposing ordinance is approved by a two-thirds vote of qualified voters of the city voting in an election on the issue.(b) The net revenues derived from a tax imposed pursuant to this section shall be exclusively expended for public safety, fire, and law enforcement purposes.(Added by Stats. 2002, Ch. 346, Sec. 1. Effective January 1, 2003.)
CA Rev & Tax Code § 7286.45 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2.9 - Clearlake Transactions and Use Tax|Section 7286.45.

7286.45.  (a) Subject to subdivision (b), the City of Clearlake may levy a transactions and use tax at a rate of 0.25 or 0.5 percent, if an ordinance or resolution proposing that tax is approved by a majority vote of all the 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.(b) (1) Any transactions and use tax levied under this section shall be levied pursuant to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)).(2) The net revenues derived from a tax levied under this section shall be expended only for the provision of public safety services, as defined in Section 30052 of the Government Code.(Added by Stats. 1994, Ch. 1240, Sec. 2. Effective January 1, 1995.)
CA Rev & Tax Code § 7286.48 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2.91 - Clovis Transactions and Use Tax|Section 7286.48.

7286.48.  (a) Subject to subdivision (b), the City of Clovis may levy a transactions and use tax at a rate not to exceed 0.3 percent, if an ordinance or resolution proposing that tax is approved by a majority vote of all of the 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.(b) (1) Any transactions and use tax levied under this section shall be levied pursuant to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)).(2) The net revenues derived from a tax levied under this section shall be expended only for the provision of police and fire facilities, furnishings, and equipment.(Added by Stats. 1998, Ch. 158, Sec. 1. Effective January 1, 1999.)
CA Rev & Tax Code § 7286.50 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2.92 - Fort Bragg Transactions and Use Tax|Section 7286.50.

7286.50.  (a) Subject to subdivision (b), the City of Fort Bragg may levy a transactions and use tax at a rate of 0.25 or 0.5 percent, if an ordinance or resolution proposing that tax is approved by a majority vote of all the 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.(b) (1) Any transactions and use tax levied under this section shall be levied pursuant to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)).(2) The net revenues derived from a tax levied under this section shall be expended only for the repair, replacement, construction, or reconstruction of the city’s streets and roads system.(c) This section shall remain in effect only until January 1, 2002, and as of that date is repealed. In addition, any tax imposed pursuant to this section shall cease to be operative on that date. However, any net revenues derived from that tax that remain unexpended as of that date shall be expended in accordance with paragraph (2) of subdivision (b) until those net revenues are exhausted.(Added by Stats. 1995, Ch. 895, Sec. 1. Effective January 1, 1996.)
CA Rev & Tax Code § 7286.52 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2.93 - Woodland Transactions and Use Tax|Section 7286.52.

7286.52.  (a) Subject to subdivision (b), the City of Woodland may levy a transactions and use tax at a rate of 0.25 percent or 0.5 percent, if an ordinance or resolution proposing that tax is approved by a two-thirds vote of all the members of the city council and the tax is approved by a majority vote of the qualified voters of the city voting in an election on the issue.(b) Any transactions and use tax levied under this section shall be levied pursuant to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)).(Added by Stats. 1997, Ch. 712, Sec. 1. Effective January 1, 1998.)
CA Rev & Tax Code § 7286.55 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1.7 - ADDITIONAL LOCAL TAXES|CHAPTER 2.94 - San Joaquin County Transactions and Use Tax|Section 7286.55.

7286.55.  (a) In addition to the tax levied pursuant to Part 1.5 (commencing with Section 7200), and any other tax authorized by this part, the Board of Supervisors of the County of San Joaquin may impose a transactions and use tax by adoption of an ordinance in accordance with this part if each of the following conditions are met:(1) The ordinance imposing the tax is submitted to and approved by the voters of the county in accordance with Article 3.7 (commencing with Section 53720) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code.(2) The tax is imposed at a rate of .125 percent for a period not to exceed 10 years.(3) The revenues collected from the tax are used only for funding countywide library programs and operations.(b) The Board of Supervisors of the County of San Joaquin may impose a transactions and use tax in any succeeding period not to exceed 10 years per period if all of the conditions specified in subdivision (a) are met for that succeeding period.(Added by Stats. 1995, Ch. 895, Sec. 2. Effective January 1, 1996.)