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
Chapter 2.7. San Diego County Justice Facilities Financing Act*
Section 7286.33
7286.33. Tax ordinance disclosure. 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.
History—Stats. 1992, Ch. 415, in effect August 3, 1992, deleted "criminal" after "fund the" in the second sentence.
* Chapter 2.7 was added by Stats. 1992, Ch. 259, in effect July 20, 1992.