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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 2.7. San Diego County Justice Facilities Financing Act*
Section 7286.34
7286.34. Expenditure of revenues for specific purposes. The board of supervisors shall have sole discretion to determine the specific activities and projects financed with revenues generated by the tax. However, those activities and projects shall be limited to the provision, construction, and operation of justice-related facilities, the funding of law enforcement and crime prevention projects and activities, the funding of costs incurred by the county to conduct the election authorized by Section 7286.32, and the cost of any legal actions incurred by the county related to the tax.
History—Stats. 1992, Ch. 415, in effect August 3, 1992, deleted "criminal" before "justice-related", added "the funding of law enforcement … and activities," after "facilities", added "incurred by the county" after "actions", and deleted "and the justice-related facilities" after "tax", in the second sentence.
* Chapter 2.7 was added by Stats. 1992, Ch. 259, in effect July 20, 1992.