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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 2. Counties Transactions and Use Tax
Section 7285.3
7285.3. Rate limitation. 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.
History—Added by Stats. 1993, Ch. 73, in effect June 30, 1993. Stats. 1993, Ch. 905 (AB 1519), in effect October 7, 1003, substituted "Sections 7251.3 and 7251.4" for "Section 7251.3" after "as provided in". Stats. 2013, Ch. 76 (AB 383), in effect January 1, 2014, substituted, "Except as provided in Section 7251.3, the", for "The" at the beginning of the section.