Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

Additional Local Taxes

Revenue and Taxation Code

Division 2. Other Taxes
Part 1.7. Additional Local Taxes
Index


A    B    C    D    F    G    K    L    M    P    S    T    U    V    W


A

Alameda

City additional authorization … 7292.5

repeal date … 7292.6

County additional authorization … 7292.2

operative date … 7292.3

Avalon Transactions and Use Tax … 7286.25


B

Local Government Finance: City of Berkeley … 7299


C

Calexico Transactions and Use Tax

authority to levy … 7286.20

Heffernan Memorial Hospital District … 7286.21

Cities Transaction and Use Tax … 7285.9–7285.92

Clearlake Transactions and Use Tax … 7286.24, 7286.45

Clovis Transactions and Use Tax … 7286.48

Contra Costa Transactions and Use Tax

authority to levy … 7291

County Transactions and Use Tax for library programs … 7286.59


D

Davis Transactions and Use Tax … 7290


F

Fresno Zoological Tax … 7286.43

Fort Bragg Transactions and Use Tax … 7286.24, 7286.50


G

Graffiti Prevention Tax … 7287–7287.10

"aerosol paint container" … 7287

authority to levy … 7287

collection by retailer … 7287.4

contract to administer … 7287.2

determinations … 7287.9

disposition of proceeds … 7287.6

due dates of returns and payments … 7287.10

"felt tip marker" … 7287

"marking instrument" … 7287

"marking substance" … 7287

overpayments … 7287.9

refunds … 7287.9


K

Keep Groceries Affordable Act of 2018 … 7287–7287.16

"alcoholic beverages" … 7284.10

"cannabis products" … 7284.10

"cigarettes" … 7284.10

civil actions … 7284.15

"electronic cigarettes" … 7284.10

"groceries" … 7284.10

limits on local agencies’ authority … 7284.12

"local agency" … 7284.10

repeal date … 7284.16

severability of provisions … 7284.14

"tax, fee, or other assessment on groceries" … 7284.10

"tobacco products" … 7284.10


L

Local Education Finance Authority

San Mateo County … 7285.8

Local Government Finance in the County of Humboldt … 7300.3, 7300.4

Local Government Finance: County of Monterey … 7297, 7298

Local Government Finance: County of San Mateo … 7295, 7296

Local Government Finance: County of Ventura … 7300, 7300.1

Los Angeles County Transaction and Use Tax … 7286.01, 7286.02

Los Angeles County Transactions and Use Tax to Prevent and Combat Homelessness … 7286.40


M

Monterey County … 7297, 7298


P

Peninsula Corridor Joint Powers Board … 7286.65

Placerville Transactions and Use Tax … 7286.70

Point Arena Transactions and Use Tax … 7286.24


S

San Diego County Justice Facilities Financing Act … 7286.30–7286.38

authority to levy tax … 7286.32

expenditure of revenues … 7286.34

legal challenges to tax levy … 7286.36

legislative findings and declarations … 7286.30

operative date of tax … 7286.35

severability of provisions … 7286.37

special tax … 7286.38

tax ordinance disclosure … 7286.33

San Joaquin County Transactions and Use Tax … 7286.55

San Mateo County

Local Government Finance: County of San Mateo … 7295, 7296

parks and recreation transactions and use tax … 7286.90

Santa Clara Transactions and Use Tax

authority to levy … 7292.4

authority to levy … 7292.41

Santa Fe Springs Transactions and Use Tax

authority to levy … 7286.27

authority to levy … 7286.28

Sebastopol Transactions and Use Tax … 7286.80

Solano County Transactions and Use Tax

Authorization to levy; Solano County … 7290.5

Sonoma County Transactions and Use Tax … 7292.8–7292.9

authority to levy tax … 7292.8

repeal date … 7292.9


T

Transactions and Use Taxes

Alameda

city … 7292.5

county … 7292.3

Avalon … 7286.25

Calexico … 7286.20

Clovis … 7286.48

commencement date of ordinances … 7285.4

Contra Costa … 7291

counties authorized to levy … 7285, 7285.5

Los Angeles County Transactions and Use Tax to Prevent and Combat Homelessness … 7286.40

Peninsula Corridor Joint Powers Board … 7286.65

Placerville … 7286.70

rate limitation … 7285.3

San Mateo County … 7285.8

Santa Clara … 7292.4

Santa Fe Springs … 7286.27

Truckee Transactions and Use Tax … 7286.60


U

Ukiah Transactions and Use Tax … 7286.24


V

Visalia Transactions and Use Tax … 7286.44

Ventura County Transportation Commission Transaction and Use Tax … 7300, 7300.1


W

West Sacramento Transactions and Use Tax … 7286.75

Willits Transactions and Use Tax … 7286.24

Woodland Transactions and Use Tax … 7286.52