Today's Law As Amended


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SB-152 Transactions and use taxes: County of Sonoma.(2017-2018)



As Amends the Law Today
As Amends the Law on Nov 08, 2018


SECTION 1.

 Chapter 3.76 (commencing with Section 7292.8) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read:

CHAPTER  3.76. Sonoma County Transactions and Use Tax
7292.8.
 Notwithstanding any other law, the County of Sonoma or any city within the county may impose a transactions and use tax for general purposes, and the county, any city within the county, or the Sonoma County Transportation Authority may impose a transactions and use tax for specific purposes, at a rate of no more than 1 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 by Section 7251.1, if all of the following requirements are met:
(a) The County of Sonoma, a city within the county, or the Sonoma County Transportation Authority adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.
(b) The ordinance proposing the transactions and use tax is approved by the voters voting on the ordinance in accordance with Article XIII C of the California Constitution. The election on the ordinance proposing the transactions and use tax may occur on or after November 6, 2018.
(c) 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.
7292.9.
 If, as of January 1, 2026, an ordinance proposing a transactions and use tax has not been approved as required by subdivision (b) of Section 7292.8, this chapter shall be repealed as of that same date.
SEC. 2.
 The Legislature finds and declares that a special statute is necessary and that a general statute cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the unique fiscal pressures being experienced in the County of Sonoma in providing essential programs and services.