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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 3.7 Contra Costa Transportation Authority Transactions and Use Tax
Section 7291
7291. Authorization to levy; Contra Costa Transportation Authority. (a) Notwithstanding any other law, the Contra Costa Transportation Authority may impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than 0.5 percent that would, in combination with all taxes imposed pursuant to Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1, if all of the following requirements are met:
(1) The Contra Costa Transportation Authority adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.
(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance pursuant to Article XIII C of the California Constitution.
(3) The transactions and use tax conforms to the Transactions and Use Tax Law, Part 1.6 (commencing with Section 7251), other than Section 7251.1.
(b) (1) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limit established by Section 7251.1.
(2) This subdivision does not constitute a change in, but is declaratory of, existing law.
History—Added by Stats. 2011, ch. 327 (AB 1086), in effect January 1, 2012. Stats. 2013, ch. 194 (AB 210), effective January 1, 2014, substituted "and the County … each" for "may" after "of Alameda" and substituted "pursuant to" for "in accordance with" after "taxes imposed" in the first paragraph; substituted "county" for "County of Alameda" after "The" in subdivision (a); deleted "on the November 6, 2012, general election ballot" after "the electorate" and substituted "pursuant to Article XIIIC" for "in accordance with Article XIII C" after "the ordinance" in subdivision (b). Stats. 2016, ch. 45 (AB 1665), effective July 1, 2016 substituted "Contra Costa Transportation Authority may" for "County of Alameda and the County of Contra Costa may each" in the first paragraph, and substituted "Contra Costa Transportation Authority" for "county" in subdivision (a).Stats. 2020, ch. 369 (SB 1349), effective January 1, 2021, lettered the existing first paragraph subdivision (a); renumbered former subdivisions (a), (b), and (c) as (1), (2), and (3); added subdivision (b) and paragraphs (1) and (2) of subdivision (b).