reglab/statecodes huggingface dataset:
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 7286.31.

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.)
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 7286.32.

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.)
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 7286.33.

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.)
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 7286.34.

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.)
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 7286.35.

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.)
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 7286.36.

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.)
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 7286.37.

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.)
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 7286.38.

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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 2.95 - Peninsula Corridor Joint Powers Board › Section 7286.65.

7286.65. (a) Upon the affirmative vote of two-thirds of the directors of the Peninsula Corridor Joint Powers Board, a joint powers authority formed pursuant to the Joint Exercise of Powers Act (Chapter 5 (commencing with Section 6500) of Division 7 of Title 1 of the Government Code), the board may, by resolution and consistent with subdivision (b), submit to the voters of the Counties of San Francisco, San Mateo, and Santa Clara a regional measure proposing only a retail transactions and use tax, at a rate not to exceed 0.125 percent and in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of this code) and Article XIII   C of the California Constitution, with net revenues from the tax to be used by the board for the operating and capital purposes of the Caltrain rail service.
(b) The measure shall only be submitted to the voters upon approval by the boards of supervisors of the Counties of San Francisco, San Mateo, and Santa Clara, consistent with each county’s applicable procedures, and approval by the San Francisco Municipal Transportation Agency, the San Mateo County Transit District, and the Santa Clara Valley Transportation Authority by a majority vote of each transportation entity’s governing board.
(c) The measure shall be approved if two-thirds of all of the voters voting on the measure approve it.
(d) The board may impose a retail transactions and use tax pursuant to subdivision (a) that, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceeds the limit established in Section 7251.1.
(Added by Stats. 2017, Ch. 653, Sec. 1. (SB 797) Effective January 1, 2018.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 2.97 - Placerville Transactions and Use Tax › Section 7286.70.

7286.70. (a) Subject to subdivision (b), the City of Placerville may levy a transactions and use tax at a rate of either 0.125 or 0.25 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 qualified voters of the city voting in an election on the issue.
(b) (1) Any transactions and use tax imposed pursuant to this section shall be levied pursuant to Part 1.6 (commencing with Section 7251).
(2) The net revenues derived from a tax imposed pursuant to this section shall be expended only for police services, and shall be so expended in addition to, and shall not supplant, the level of funding for police services that was provided from other revenue sources by the City of Placerville for the 1997–98 fiscal year. “Police services” shall be defined in the ordinance or resolution proposing the transactions and use tax.
(Added by Stats. 1998, Ch. 234, Sec. 1. Effective August 4, 1998.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 2.98 - County Transactions and Use Tax for Library Programs › Section 7286.59.

7286.59. (a) In addition to the tax levied pursuant to Part 1.5 (commencing with Section 7200), and any other tax authorized by this part, a board of supervisors of a county may impose a transactions and use tax in lieu of, and not in addition to, a tax imposed under Section 7285.5 for the purposes described in paragraph (4), by the 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 by a two-thirds vote of those voters voting on the ordinance 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 ordinance includes an expenditure plan describing the specific purposes for which the revenues from the tax may be expended.
(3) The tax is imposed at a rate of 0.125 or 0.25 percent for a period not to exceed 16 years.
(4) The revenues collected from the tax are used only for funding public library construction, acquisition, programs, and operations within the county. These revenues shall be used only to supplement existing expenditures for public libraries and shall not be used to supplant existing funding for the support of public libraries.
(5) The transactions and use tax conforms to Part 1.6 (commencing with Section 7251).
(b) “Public library” means a library, or two or more libraries that are operated as a single entity by one or more public jurisdictions, that serve the general public and are required to report appropriations to the State Librarian under the provisions of Section 18023 of the Education Code.
(c) The board of supervisors may impose a transactions and use tax in any succeeding period not to exceed 16 years per period if all of the conditions specified in subdivision (a) are met for that succeeding period.
(Added by Stats. 1997, Ch. 88, Sec. 1. Effective January 1, 1998.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 2.985 - West Sacramento Transactions and Use Tax › Section 7286.75.

7286.75. (a) Subject to subdivision (b), the City of West Sacramento 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. 2001, Ch. 263, Sec. 1. Effective January 1, 2002.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 2.99 - Sebastopol Transactions and Use Tax › Section 7286.80.

7286.80. (a) Subject to subdivision (b), the City of Sebastopol may levy a transactions and use tax at a rate of 0.125 percent, if an ordinance or resolution proposing that tax is approved by two-thirds of all of the members of the city council and the tax is approved by a majority vote of qualified voters of the city voting in an election on the issue.
(b) (1) Any transactions and use tax imposed pursuant to this section shall be levied in accordance with Part 1.6 (commencing with Section 7251).
(2) The net revenues derived from a tax imposed pursuant to this section shall be expended for general revenue purposes.
(Amended by Stats. 2001, Ch. 292, Sec. 1. Effective January 1, 2002.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 2.995 - San Mateo County Transactions and Use Tax for Parks and Recreation Purposes › Section 7286.90.

7286.90. (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 Mateo may impose a transactions and use tax in lieu of, and not in addition to, a tax imposed under Section 7285.5 for the purposes described in paragraph (4), by the adoption of an ordinance in accordance with this part if all of the following conditions are met:
(1) The ordinance imposing the tax is approved by a two-thirds vote of all members of the board of supervisors and is subsequently submitted to and approved by the voters of the county by a two-thirds vote of those voters voting on the ordinance 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 ordinance includes an expenditure plan describing the purposes for which the revenues from the tax may be expended, consistent with the purposes described in paragraph (4). The plan may provide for distribution of revenues to cities and special districts within the county for implementation of the plan.
(3) The tax is imposed at a rate of 0.125 or 0.25 percent for a specified period of time.
(4) The revenues collected from the tax are used only for park and recreation acquisition, improvements, maintenance, programs, and operations within the incorporated and unincorporated areas of the county.
(5) The transactions and use tax conforms to Part 1.6 (commencing with Section 7251).
(b) Notwithstanding paragraph (3) of subdivision (a), the Board of Supervisors of the County of San Mateo may impose a transactions and use tax in any succeeding period if all of the conditions specified in subdivision (a) are met for that succeeding period.
(Added by Stats. 2005, Ch. 682, Sec. 1. Effective January 1, 2006.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 2.12 - Truckee Transactions and Use Tax › Section 7286.60.

7286.60. (a) Subject to subdivision (b), the Town of Truckee may levy a transactions and use tax at a rate of 0.5 percent, if an ordinance or resolution proposing that tax is approved by a majority vote of all the members of the town council and the tax is approved by a two-thirds vote of the qualified voters of the town 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 exclusively for the repair, replacement, construction, or reconstruction of the town’s streets and roads system.
(Added by Stats. 1995, Ch. 889, Sec. 1. Effective January 1, 1996.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3 - Graffiti Prevention Tax › Section 7287.

7287. (a) The legislative body of any city or county, or city and county, may levy a tax by an ordinance approved by two-thirds of the electors voting on the measure, in addition to any other tax authorized by this division, on the privilege of selling at retail within its jurisdiction aerosol paint containers, containers of any other marking substance, felt tip markers which have a flat or angled writing surface of one-half inch or greater, or any other marking instruments, at the rate of no more than ten cents ($0.10) per aerosol paint container or container of other marking substance, and no more than five cents ($0.05) per felt tip marker or other marking instrument.
(b) For purposes of this chapter, “aerosol paint container” means any aerosol container, regardless of the material from which it is made, which is adapted or made for the purpose of spraying paint capable of defacing property.
(c) For purposes of this chapter, “felt tip marker” means any broad-tipped indelible marker or similar implement containing an ink that is not water-soluble.
(d) For purposes of this chapter, “marking substance” and “marking instrument” means any substance or instrument, other than aerosol paint containers and felt tip markers, which could be used to draw, spray, paint, or mark, including, but not limited to, shoe polish applicators.
(Added by Stats. 1990, Ch. 1411, Sec. 1.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3 - Graffiti Prevention Tax › Section 7287.2.

7287.2. Any ordinance levying a tax pursuant to this chapter shall provide for the following:
(a) That the city or county, or city and county, shall contract prior to the effective date of the ordinance with the State Board of Equalization to perform all functions incident to the administration or operation of the ordinance for as long as the city or county, or city and county, has an operative ordinance enacted pursuant to this chapter.
(b) That the ordinance is repealed no later than five years after its effective date.
(Added by Stats. 1990, Ch. 1411, Sec. 1.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3 - Graffiti Prevention Tax › Section 7287.4.

7287.4. Every retailer engaged in business in a city or county, or city and county, which has an operative ordinance enacted pursuant to this chapter shall, at the time of making the sales of aerosol paint containers or felt tip markers, collect the tax from the consumer and give to the consumer a receipt therefor in the manner and form prescribed by the State Board of Equalization.
(Added by Stats. 1990, Ch. 1411, Sec. 1.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3 - Graffiti Prevention Tax › Section 7287.6.

7287.6. All revenues collected pursuant to a tax authorized by this chapter shall be remitted to the State Board of Equalization and allocated by the board as follows:
(a) First, for reimbursement to the board, pursuant to the contract between the board and the city or county, or city and county, of the reasonable costs of administering and enforcing the ordinance on behalf of the local entity.
(b) Second, for transmission not later than March 15 of each calendar year to each city or county, or city and county, which has an operative ordinance enacted pursuant to this chapter, in an amount corresponding to the amount of revenues derived within that jurisdiction from a tax levied by that ordinance.
Moneys transmitted to a city or county, or city and county, pursuant to this section shall only be expended by that local entity for purposes of the removal and prevention of graffiti, or for educational programs for at-risk youth to combat graffiti vandalism in all its forms.
(Added by Stats. 1990, Ch. 1411, Sec. 1.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3 - Graffiti Prevention Tax › Section 7287.8.

7287.8. The State Board of Equalization shall administer and enforce the provisions of this chapter, and may prescribe, adopt, and enforce, rules and regulations for those purposes pursuant to Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code. The board may prescribe the extent to which any rule or regulation shall be applied without retroactive effect.
(Added by Stats. 1990, Ch. 1411, Sec. 1.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3 - Graffiti Prevention Tax › Section 7287.9.

7287.9. Except as provided in Section 7287.10, to the extent feasible or practicable, Chapter 5 (commencing with Section 6451), Chapter 6 (commencing with Section 6701), Chapter 7 (commencing with Section 6901), and Chapter 8 (commencing with Section 7051) of Part 1, shall govern determinations, collection of tax, overpayments and refunds, and administration under this chapter.
(Added by Stats. 1990, Ch. 1411, Sec. 1.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3 - Graffiti Prevention Tax › Section 7287.10.

7287.10. (a) The return and payment of the tax imposed by this chapter is due and payable to the board annually on or before February 15 following the end of the calendar year during which the tax was collected.
(b) For purposes of computing interest due on any amount of tax not paid when due, interest shall be computed to the 15th day of each succeeding month.
(c) Except in the case of fraud, intent to evade this chapter or accompanying rules and regulations, or failure to make a return, every notice of a deficiency determination shall be mailed within three years after the 15th day of the second month following the one-year period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires later. In the case of failure to make a return, every notice of determination shall be mailed within eight years after the 15th day of the second month following the one-year period for which the amount is proposed to be determined.
(d) (1) Except as provided in paragraph (2), no refund shall be approved by the board after three years from the 15th day of the second month following the one-year period for which the overpayment was made, or with respect to determinations made under Article 2 (commencing with Section 6481), Article 3 (commencing with Section 6511), and Article 4 (commencing with Section 6536) of Chapter 5 of Part 1, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the board within that period. No credit shall be approved by the board after the expiration of that period unless a claim for credit is filed with the board within that period, or unless the credit relates to a period for which a waiver has been granted pursuant to Section 6488.
(2) A refund may be approved by the board for any period for which a waiver has been granted under Section 6488 if a claim for refund is filed with the board before the expiration of the waiver period.
(e) In all other instances where the due date specified in subdivision (a) conflicts with a due date specified in Chapter 5 (commencing with Section 6451), Chapter 6 (commencing with Section 6701), Chapter 7 (commencing with Section 6901), and Chapter 8 (commencing with Section 7051) of Part 1, the due date specified in subdivision (a) shall be substituted for any due date specified in those chapters, and periods running from or to, or otherwise based on, the otherwise applicable due date shall be adjusted accordingly.
(Added by Stats. 1990, Ch. 1411, Sec. 1.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3.5 - Local Public Finance › Section 7288.1.

7288.1. A local public finance authority shall be established for the purpose of financing drug abuse prevention, crime prevention, health care services, and public education in any county if either, or both, of the following occur:
(a) The county board of supervisors adopts a resolution declaring its intent to propose an increase in the transactions and use tax in the county pursuant to this chapter.
(b) The county superintendent of schools receives resolutions from a majority of the governing boards of the school districts in the county declaring their intent to propose an increase in the transactions and use tax in the county pursuant to this chapter.
(Added by Stats. 1991, Ch. 1024, Sec. 2. Effective January 1, 1992. See Section 7288.6 for restriction on operative date of tax.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3.5 - Local Public Finance › Section 7288.2.

7288.2. The local public finance authority shall be governed by a board of directors. The board of directors shall consist of the following members:
(a) Five members of the county boards of supervisors.
(b) Five members of governing boards of school districts in the county.
(1) Governing board members shall be selected in a manner determined by the county board of education, provided that:
(A) If there are five or more school districts in the county, no school district shall have more than one member on the board of directors.
(B) If there are fewer than five school districts in the county, each school district shall have at least one member on the board of directors.
(2) For purposes of this subdivision, the county office of education shall be deemed to be a school district.
(Added by Stats. 1991, Ch. 1024, Sec. 2. Effective January 1, 1992. See Section 7288.6 for restriction on operative date of tax.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3.5 - Local Public Finance › Section 7288.3.

7288.3. A local public finance authority may adopt an ordinance imposing, for the authority’s general purpose, a transactions and use tax that conforms with Part 1.6 (commencing with Section 7251) at a rate of 0.25 percent, or a multiple thereof, if all of the following requirements are met:
(a) The ordinance specifies how the proceeds of the tax will be allocated among drug abuse prevention, crime prevention, health care services, and public education purposes. Funds allocated for public education purposes shall be governed by Chapter 8 (commencing with Section 42400) of Part 24 of Division 3 of Title 2 of the Education Code.
(b) The ordinance proposing the tax is approved by a two-thirds vote of the board of directors of the authority, provided that the two-thirds majority includes at least three of the members described in subdivision (a) of Section 7288.2, and at least three of the members described in subdivision (b) of Section 7288.2.
(c) The ordinance proposing the tax is approved by two-thirds of the qualified voters of the county voting on the measure.
(Amended (as added by Stats. 1991, Ch. 1024) by Stats. 2001, Ch. 251, Sec. 7. Effective January 1, 2002. See Section 7288.6 for restriction on operative date of tax.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3.5 - Local Public Finance › Section 7288.4.

7288.4. (a) A local public finance authority may exercise all powers necessary to perform the collection, administration, and allocation duties with respect to the transactions and use tax in a manner consistent with Part 1.6 (commencing with Section 7251).
(b) With respect to the approval by the voters of an ordinance specified in Section 7288.3, if the ordinance so requests, the county shall call a special election for that purpose to be held on a date not less than 88 nor more than 103 days after the ordinance is adopted by the board of directors of the local public finance authority.
(c) The county shall be reimbursed by the local public finance authority for all costs of conducting elections for purposes of imposing a transactions and use tax pursuant to this chapter. In the event the ordinance imposing the tax is adopted by the voters, the costs of conducting the election may be reimbursed from the proceeds of the tax. In the event the ordinance imposing the tax is not adopted by the voters, the costs of conducting the election shall be reimbursed by the local agencies within the county in proportion to the revenues each agency would have received if the ordinance had been adopted, during the first year following adoption of the ordinance.
(d) Notwithstanding any other provision of law, the imposition and collection of any tax approved by the voters at an election held pursuant to this chapter shall commence no sooner than the first day of the first calendar quarter commencing more than 90 days after the election results are certified by the county registrar.
(Added by Stats. 1991, Ch. 1024, Sec. 2. Effective January 1, 1992. See Section 7288.6 for restriction on operative date of tax.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3.5 - Local Public Finance › Section 7288.5.

7288.5. For purposes of this chapter, a “school district” includes a community college district.
(Added by Stats. 1991, Ch. 1024, Sec. 2. Effective January 1, 1992. See Section 7288.6 for restriction on operative date of tax.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)