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 2.8. Fresno Zoological Tax
Section 7286.40
7286.40. Authorization to levy; County of Los Angeles. (a) The Legislature finds and declares that the transactions and use tax proposed to, and approved by, the voters of the County of Los Angeles on the March 7, 2017, ballot as Measure H was valid and authorized under Section 7285.5 and conforms to Part 1.6 (commencing with Section 7251), and continues to be valid and authorized. This subdivision is declarative of, and clarifies, existing law.
(b) Pursuant to subdivision (a), the board shall enter into a contract with the County of Los Angeles to perform all functions incident to the administration and operation of the transactions and use tax ordinance described in subdivision (a) and shall collect the tax in all districts within the county where the aggregate tax is 0.25 percent or more below the limitation specified in Section 7251.1. The contract with the county shall comply with Section 7270, and shall ensure the collection of the tax commences on October 1, 2017.
History—Added by Stats. 2017, Ch. 28 (SB 96) in effect June 27, 2017.