Today's Law As Amended


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AB-618 Transactions and use taxes: City of Scotts Valley: City of Emeryville.(2019-2020)



As Amends the Law Today


SECTION 1.

 Chapter 2.62 (commencing with Section 7286.22) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read:

CHAPTER  2.62. City of Scotts Valley Transactions and Use Tax
7286.22.
 The City of Scotts Valley may impose a transactions and use tax at a rate not to exceed 0.25 percent for general or specific purposes that, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceeds the limit established in Section 7251.1 if all of the following requirements are met:
(a) The city adopts an ordinance proposing the transactions and use tax subject to any applicable voting approval requirement.
(b) 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.
(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.

SEC. 2.

 Chapter 2.63 (commencing with Section 7286.23) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read:

CHAPTER  2.63. City of Emeryville Transactions and Use Tax
7286.23.
 The City of Emeryville may impose a transactions and use tax at a rate not to exceed 0.25 percent for general or specific purposes that, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceeds the limit established in Section 7251.1 if all of the following requirements are met:
(a) The city adopts an ordinance proposing the transactions and use tax subject to any applicable voting approval requirement.
(b) 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.
(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.
SEC. 3.
 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 City of Scotts Valley and the City of Emeryville.