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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 3.74. Local Government Finance in the County of Santa Clara
Section 7292.4
7292.4. Authorization to Levy; County of Santa Clara.* [Repealed by Stats. Ch. 391 (SB 335), effective December 31, 2023.]
7292.4. Authorization to Levy; County of Santa Clara.**(a) Notwithstanding any other law, the County of Santa Clara may impose a transactions and use tax for general or specific purposes to support countywide programs at a rate of no more than 0.625 percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (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 county 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) 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 limitation established by Section 7251.1.
History—Added by Stats. 2023, Ch. 391 (SB 335).
* Ch. 3.74 added and repealed by Stats. 2017, Ch. 651 (SB 703), in effect January 1, 2018.
** Ch. 3.74 added by Stats. 2023, Ch. 391 (SB 335), in effect January 1, 2024.