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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 7285.4
7285.4. Commencement date of ordinances. (a) Notwithstanding Section 7265 or 7288.4, or any other provision of law, the imposition of any tax that is levied by an ordinance enacted pursuant to the authority of Section 7285 or Part 1.7 (commencing with Section 7288.1) and approved by the voters at the election to be held on November 2, 1993, may commence on or after January 1, 1994.
(b) This section shall remain in effect only until January 1, 1995, and as of that date is repealed.
History—Added by Stats. 1993, Ch. 73, in effect June 30, 1993.