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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 2.9. Clearlake Transactions and Use Tax
Section 7286.45
7286.45. Authorization to levy; City of Clearlake. (a) Subject to subdivision (b), the City of Clearlake may levy a transactions and use tax at a rate of 0.25 or 0.5 percent, if an ordinance or resolution proposing that tax is approved by a majority vote of all the members of the city council and the tax is approved by a two-thirds vote of the qualified voters of the city voting in an election on the issue.
(b) (1) Any transactions and use tax levied under this section shall be levied pursuant to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)).
(2) The net revenues derived from a tax levied under this section shall be expended only for the provision of public safety services, as defined in Section 30052 of the Government Code.
History—Added by Stats. 1994, Ch. 1240, in effect January 1, 1995.