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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 7286.38


7286.38. Special tax; voter approval. The transactions and use tax authorized under this chapter constitutes a special tax that requires approval of two-thirds of the qualified electors pursuant to Section 4 of Article XIII A of the California Constitution.


* Chapter 2.7 was added by Stats. 1992, Ch. 259, in effect July 20, 1992.