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Business Taxes Law Guide—Revision 2024
Additional Local Taxes
Revenue and Taxation Code
Division 2. Other Taxes
Part 1.7. Additional Local Taxes
Chapter 3.76 Sonoma County Transactions and Use Tax*
7292.8. Authorization to levy; County of Sonoma. Notwithstanding any other law, the County of Sonoma or any city within the county may impose a transactions and use tax for general purposes, and the county, any city within the county, or the Sonoma County Transportation Authority may impose a transactions and use tax for specific purposes, at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceed the limit established by Section 7251.1, if all of the following requirements are met:
(a) The County of Sonoma, a city within the county, or the Sonoma County Transportation Authority adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.
(b) The ordinance proposing the transactions and use tax is approved by the voters voting on the ordinance in accordance with Article XIII C of the California Constitution. The election on the ordinance proposing the transactions and use tax may occur on or after November 6, 2018.
(c) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), other than Section 7251.1.
History—Added by Stats. 2018, Ch. 728 (SB 152), in effect January 1, 2019.
7292.9. Ordinance and voter approval. If, as of January 1, 2026, an ordinance proposing a transactions and use tax has not been approved as required by subdivision (b) of Section 7292.8, this chapter shall be repealed as of that same date.
History—Added by Stats. 2018, Ch. 728 (SB 152), in effect January 1, 2019.
* Chapter 3.76 was added by Stats. 2018. Ch. 728 (SB 152), in effect January 1, 2019.