reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 1 - Occupancy Taxes › Section 7280.5.

7280.5. (a) The redevelopment agency of any city which has levied a transient occupancy tax pursuant to Section 7280 or 7281 may also, by ordinance, levy a transient occupancy tax in accordance with this part, if the city’s ordinance entitles any person subject to a transient occupancy tax under the city’s ordinance to credit the amount of transient occupancy taxes due to the redevelopment agency of that city pursuant to this section against the payment of taxes due under the city’s ordinance.
(b) An ordinance of a redevelopment agency imposing a transient occupancy tax pursuant to this section shall contain an enacting clause which states as follows:
“The redevelopment agency of the City of ____ does ordain as follows:”
The ordinance shall be signed by the chairperson of the agency and attested by the clerk or secretary of the agency, and shall take effect immediately upon its final passage, but shall become operative on the first day of the first calendar quarter commencing more than 180 days after adoption of the ordinance. In all other respects, the ordinance shall be introduced and passed, and notice given by publication, in the manner provided by law for general law cities.
(c) Any redevelopment agency adopting an ordinance pursuant to this section shall not levy a transient occupancy tax in excess of the rate of transient occupancy tax levied by its city, and the tax shall be levied only on accommodations located in a redevelopment project area for which the taxes are pledged pursuant to subdivision (e) of Section 33641 of the Health and Safety Code.
(d) Any pledge pursuant to Section 33641 of the Health and Safety Code made with respect to taxes imposed under this section for the payment of principal and interest on bonds of a redevelopment agency shall constitute the obligation of a contract between the redevelopment agency and the holder of the bonds and shall be protected from impairment by the United States and California Constitutions. The provisions of this section which authorize the imposition of the taxes may not be repealed during the time that any of the bonds remain outstanding.
(Added by Stats. 1987, Ch. 665, Sec. 3. Effective September 15, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 1 - Occupancy Taxes › Section 7281.

7281. The legislative body of any city or county may levy a tax on the privilege of renting a mobilehome, as defined in Section 18008 of the Health and Safety Code, which is located outside a mobilehome park for occupancy on a transient basis unless such occupancy is for any period of more than 30 days. Such tax when levied by the legislative body of a county shall apply only to the unincorporated areas of the county.
This section does not authorize any city or county to levy a tax on the privilege of renting any mobilehome when the tenant is an employee of the owner or operator of the mobilehome.
(Added by Stats. 1971, 1st Ex. Sess., Ch. 1.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 1 - Occupancy Taxes › Section 7282.

7282. Notwithstanding any other provision of law, no city, county, or city and county may levy a tax on the privilege of occupying a campsite in a unit of the state park system.
(Added by Stats. 1985, Ch. 529, Sec. 3.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 1 - Occupancy Taxes › Section 7282.3.

7282.3. (a) Notwithstanding any other provision of law, no city, county, or city and county may levy a tax under Section 7280 on any amount subject to tax under the Sales and Use Tax Law (Part 1 (commencing with Section 6001)) with respect to the sale of food products.
(b) This section shall also apply to charter cities.
(c) For purposes of this section, “food products” means food and beverage products of every kind, regardless of how or where served, and shall specifically include, but not be limited to, alcoholic beverages and carbonated beverages of every kind.
(Added by Stats. 1996, Ch. 940, Sec. 2. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 1 - Occupancy Taxes › Section 7283.

7283. A board of supervisors may, by ordinance or resolution, establish procedures for the collection of delinquent amounts of any tax levied pursuant to this chapter.
(Added by Stats. 1993, Ch. 1187, Sec. 28. Effective January 1, 1994.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 1 - Occupancy Taxes › Section 7283.51.

7283.51. Notwithstanding any other provision of law, except in the case of fraud or the failure of a property owner to file a transient occupancy tax return, a city, county, or city and county may institute an action to collect unpaid transient occupancy taxes within four years of the date on which the transient occupancy taxes were required to be paid.
(Added by Stats. 2004, Ch. 936, Sec. 3. Effective January 1, 2005.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 1.5 - Local Agency Levy Powers And Limitations › Section 7284.

7284. (a) The board of supervisors of any county may license, for revenue and regulation, and fix the license tax upon, every kind of lawful business transacted in the unincorporated area of the county, including shows, exhibitions, and games. The board may provide for collection of the license tax by suit or otherwise.
(b) Any board which imposes a license tax pursuant to subdivision (a) upon a business operating both within and outside the board’s taxing jurisdiction shall levy the tax so that the measure of tax fairly reflects that proportion of the taxed activity actually carried on within the taxing jurisdiction.
(Added by Stats. 1990, Ch. 466, Sec. 6.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 1.5 - Local Agency Levy Powers And Limitations › Section 7284.1.

7284.1. (a) No license tax or fee levied by a charter or general law county, city and county, or city, or by a district or any other local agency, that is measured by the licensee’s income or gross receipts, nor any flat business license tax or flat business license fee, shall apply to any minister, clergyman, Christian Science practitioner, rabbi, or priest of any religious organization that has been granted an exemption from federal income tax as an organization described in Section 501(c)(3) of the Internal Revenue Code or a successor to that section.
(b) No charter or general law county, city and county, or city, nor any district or any other local agency, may impose any business license tax or business license fee on any nonprofit organization that is exempted from taxes by Section 23701d and is an organization described in Section 501(c)(3) of the Internal Revenue Code or the successor to that section.
(c) Nothing in this section shall prohibit a charter or general law county, city and county, or city, or district or any other local agency from imposing a fee to cover the costs of a program or service.
(Amended by Stats. 1996, Ch. 692, Sec. 2. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 1.5 - Local Agency Levy Powers And Limitations › Section 7284.2.

7284.2. The board of supervisors of any county may levy a utility user tax on the consumption of electricity, gas, water, sewer, telephone, telegraph, and cable television services in the unincorporated area of the county.
(Amended by Stats. 2012, Ch. 213, Sec. 2. (SB 1257) Effective January 1, 2013.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 1.5 - Local Agency Levy Powers And Limitations › Section 7284.3.

7284.3. (a) For the purposes of this section:
(1) “Local jurisdiction” means any city, county, city and county, including any chartered city, county, or city and county, district, or public or municipal corporation.
(2) “Public transit operator” means a local or regional transit agency or a joint powers agency operating bus transportation service as described pursuant to Article 1 (commencing with Section 99200) of Chapter 4 of Part 11 of Division 10 of the Public Utilities Code.
(b) There is exempt from any utility user tax, imposed by any local jurisdiction, a local agency’s or public transit operator’s consumption of compressed natural gas dispensed by a gas compressor, within a local jurisdiction, that is separately metered and is dedicated to providing compressed natural gas as a motor vehicle fuel for use by the local agency or public transit operator.
(c) There is exempt from any utility user tax on the consumption of electricity, imposed by any local jurisdiction, a local agency’s or public transit operator’s consumption of electricity used to charge electric bus propulsion batteries, within a local jurisdiction, that is separately metered and is dedicated to providing electricity as a motor vehicle fuel for use by an electric public transit bus.
(Added by Stats. 2012, Ch. 213, Sec. 3. (SB 1257) Effective January 1, 2013.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 1.5 - Local Agency Levy Powers And Limitations › Section 7284.4.

7284.4. Any tax levied pursuant to this chapter shall be subject to any applicable voter approval requirement imposed by any other provision of law. Revenues collected pursuant to any tax imposed pursuant to this chapter may be reserved for local purposes as determined by the board of supervisors of the county imposing the tax.
(Added by renumbering Section 7286 (as added by Stats. 1990, Ch. 466) by Stats. 1991, Ch. 1091, Sec. 146.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 1.5 - Local Agency Levy Powers And Limitations › Section 7284.5.

7284.5. (a) For the purposes of this section:
(1) “Local jurisdiction” means any city, county, city and county, including any chartered city, county, or city and county, district, or public or municipal corporation.
(2) “Clean energy resource” means either of the following:
(A) A device or technology used for a renewable electrical generation facility, as set forth in paragraph (1) of subdivision (a) of Section 25741 of the Public Resources Code.
(B) A technology that meets all of the following requirements:
(i) The emissions standards adopted by the State Air Resources Board pursuant to the distributed generation certification program requirements of Article 3 (commencing with Section 94200) of Subchapter 8 of Chapter 1 of Division 3 of Title 17 of the California Code of Regulations.
(ii) Produces de minimis emissions of sulfur oxides and nitrogen oxides.
(iii) The greenhouse gases emission performance standard established by the Public Utilities Commission pursuant to Section 8341 of the Public Utilities Code.
(iv) Has a total electrical efficiency of no less than 45 percent.
(v) Is sized to meet the generator’s onsite electrical demand.
(vi) Has parallel operation to the electrical distribution grid.
(vii) Utilizes renewable or nonrenewable fuel.
(viii) Pays any applicable utility users tax for nonrenewable fuels used in electricity generation.
(b) (1) There is exempt from any utility user tax on the consumption of electricity, imposed by any local jurisdiction, a customer’s consumption of electricity generated by a clean energy resource that is located on the customer’s premises and used solely for the customer or the customer’s tenants.
(2) This section does not exempt from any utility users tax imposed by any local jurisdiction any electricity or gas, not described in paragraph (1), that is provided to a customer by an electrical corporation, publicly owned utility, electrical cooperative, or irrigation district.
(c) This section shall remain in effect only until January 1, 2027, and as of that date is repealed.
(Amended by Stats. 2019, Ch. 238, Sec. 1. (AB 1208) Effective January 1, 2020. Repealed as of January 1, 2027, by its own provisions.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 1.5 - Local Agency Levy Powers And Limitations › Section 7284.6.

7284.6. (a) It is unlawful for any local jurisdiction, including any employee, officer, authorized agent, or contractor of the local jurisdiction, to permit any utility user’s tax return or copy thereof, or any records of any payment of utility user’s tax, to be seen or examined by, or disclosed to, any person who is not one of the following:
(1) An employee, officer, authorized agent, or contractor of the local jurisdiction with administrative or compliance responsibilities relating to the utility user’s tax ordinance.
(2) An employee of the utility or other company that is required to report or pay a utility user’s tax to the local jurisdiction, and that furnished the records or information.
(b) Notwithstanding subdivision (a), this section does not prohibit a local jurisdiction from doing any of the following:
(1) Disclosing to a taxpayer information derived from the records of a utility or other utility service provider, if the information is used to calculate the utility user’s tax of that taxpayer; or, disclosing that information in a tax collection action, provided that that information is subject to a protective order issued by a court.
(2) Disclosing to a tax officer of the state or federal government, pursuant to a written reciprocal agreement, information derived from the records of a utility or other utility service provider, if the information is used to calculate the local utility user’s tax.
(3) Disclosing the gross utility user’s tax revenues collected from the customers of a utility that is owned or operated by the local jurisdiction that imposes the utility user’s tax.
(c) For purposes of this section:
(1) “Local jurisdiction” means any city, county, city and county, including any chartered city or city and county, district, or public or municipal corporation.
(2) “District” means any agency of the state, formed pursuant to general law or a special act, for the local performance of governmental or proprietary functions within limited boundaries.
(d) Any violation of this section is a misdemeanor and is punishable by a fine not exceeding one thousand dollars ($1,000), by imprisonment in a county jail not exceeding one year, or by both, in the discretion of the court.
(e) This section shall not be construed to prohibit the divulging of information to the State Board of Equalization for the purposes of its administration of the Energy Resources Surcharge Law (Part 19 (commencing with Section 40001) of Division 2).
(f) Any information subject to subdivision (a) shall be exempt from disclosure under the California Public Records Act (Division 10 (commencing with Section 7920.000) of Title 1 of the Government Code), except that nothing in this section shall be construed to prohibit the disclosure of records pursuant to Section 7927.410 of the Government Code.
(Amended by Stats. 2021, Ch. 615, Sec. 413. (AB 474) Effective January 1, 2022. Operative January 1, 2023, pursuant to Sec. 463 of Stats. 2021, Ch. 615.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 1.5 - Local Agency Levy Powers And Limitations › Section 7284.7.

7284.7. (a) It is unlawful for any employee, officer, authorized agent, or contractor of a local jurisdiction levying a utility user’s tax, that obtains access to information contained in utility user tax records of a local jurisdiction, to disclose any information obtained from the records of a utility or other company required to report or pay a utility user’s tax to the local jurisdiction as a result of an audit, or any other information obtained in the course of an on-site audit, to any person who is not an employee, officer, authorized agent, or contractor of the local jurisdiction with administrative or compliance responsibilities relating to the utility user’s tax ordinance.
(b) Any violation of this section is a misdemeanor and is punishable by a fine not exceeding one thousand dollars ($1,000), by imprisonment in a county jail not exceeding one year, or by both, in the discretion of the court.
(c) This section shall not be construed to prohibit the divulging of information to the State Board of Equalization for the purposes of its administration of the Energy Resources Surcharge Law (Part 19 (commencing with Section 40001) of Division 2).
(d) Notwithstanding subdivisions (a) and (b), this section shall not be construed to prohibit an employee, officer, authorized agent, or contractor of a local jurisdiction levying a utility user’s tax from doing any of the following:
(1) Disclosing to a taxpayer information derived from the records of a utility or other utility service provider, if the information is used to calculate the utility user’s tax of that taxpayer; or, disclosing that information in a tax collection action, provided that the information is subject to a protective order issued by a court.
(2) Disclosing to a tax officer of the state or federal government, pursuant to a written reciprocal agreement, information obtained from the records of a utility or other utility service provider, if the information is used to calculate the local utility user’s tax.
(3) Disclosing the gross utility user’s tax revenues collected from the customers of a utility that is owned or operated by the local jurisdiction that imposes the utility user’s tax.
(e) For purposes of this section:
(1) “Local jurisdiction” means any city, county, city and county, including any chartered city or city and county, district, or public or municipal corporation.
(2) “District” means any agency of the state, formed pursuant to general law or a special act, for the local performance of governmental or proprietary functions within limited boundaries.
(f) Nothing in this section shall be construed to create an exemption from disclosure under Section 7927.705 of the Government Code, or to prohibit the disclosure of records pursuant to Section 7925.000 or 7927.410 of the Government Code.
(Amended by Stats. 2021, Ch. 615, Sec. 414. (AB 474) Effective January 1, 2022. Operative January 1, 2023, pursuant to Sec. 463 of Stats. 2021, Ch. 615.)
2023 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 7284.8.

7284.8. This chapter shall be known and may be cited as the Keep Groceries Affordable Act of 2018.
(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.)
2023 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 7284.9.

7284.9. The Legislature finds and declares all of the following:
(a) It is the intent of the Legislature to regulate the imposition and collection of taxes and other charges on groceries comprehensively and to occupy the field to the exclusion of local action except as specifically provided in this chapter.
(b) That the promotion of uniformity in the taxation of groceries is a matter of statewide concern and, therefore, is not a municipal affair as that term is used in Section 5 of Article XI of the California Constitution.
(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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 2.4 - County of Los Angeles Transactions and Use Tax › Section 7286.01.

7286.01. (a) Notwithstanding any other law, the County of Los Angeles may impose a transactions and use tax at a rate of no more than 0.50 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, including by citizen’s initiative.
(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 Section 11 of Article II or Section 2 of Article XIII   C of the California Constitution, as applicable.
(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) All revenues from the tax shall be dedicated to services to people experiencing homelessness or at risk of homelessness, to homelessness prevention, or to providing affordable housing.
(5) Upon approval by the electorate, the ordinance would repeal the transactions and use tax established by Measure H in the County of Los Angeles, approved by the voters on the March 7, 2017, ballot.
(b) 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 limitation established by Section 7251.1.
(c) It is the intent of the Legislature that any transactions and use tax adopted pursuant to the authority granted by this section include robust oversight and accountability provisions.
(Added by Stats. 2023, Ch. 731, Sec. 1. (AB 1679) Effective January 1, 2024. Repealed conditionally on December 31, 2028, pursuant to Sec. 7286.02.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 2.4 - County of Los Angeles Transactions and Use Tax › Section 7286.02.

7286.02. If, as of December 31, 2028, an ordinance proposing a transactions and use tax has not been approved in the County of Los Angeles as required by Section 7286.01, this chapter shall be repealed as of that same date.
(Added by Stats. 2023, Ch. 731, Sec. 1. (AB 1679) Effective January 1, 2024. Repealed conditionally on December 31, 2028, by its own provisions. Note: Repeal affects Chapter 2.4, commencing with Section 7286.01.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)