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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 2.87. City of Visalia Transactions and Use Tax
Section 7286.44
7286.44. Authorization to levy; City of Visalia. (a) Subject to the expenditure restrictions in subdivision (b), the City of Visalia may levy a tax at a rate of 0.25 percent in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), if both of the following conditions are met:
(1) An ordinance proposing that tax is approved by a majority vote of all of the members of the city council.
(2) The proposing ordinance is approved by a two-thirds vote of qualified voters of the city voting in an election on the issue.
(b) The net revenues derived from a tax imposed pursuant to this section shall be exclusively expended for public safety, fire, and law enforcement purposes.
History—Added by Stats. 2002, Ch. 346, (AB 2758), in effect January 1, 2003.