Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61045]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )

PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7299]

  ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. )

CHAPTER 3.7. Contra Costa Transportation Authority Transactions and Use Tax [7291 - 7292]
  ( Heading of Chapter 3.7 amended by Stats. 2017, Ch. 651, Sec. 2. )

7291.
  

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:

(a) The Contra Costa 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 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.

(Amended by Stats. 2016, Ch. 45, Sec. 1. (AB 1665) Effective July 1, 2016. Repealed conditionally on December 31, 2020, pursuant to Section 7292.)

7292.
  

If, as of December 31, 2020, an ordinance proposing a transactions and use tax has not been approved as required by subdivision (b) of Section 7291, this chapter shall be repealed as of that same date.

(Amended by Stats. 2013, Ch. 194, Sec. 2. (AB 210) Effective January 1, 2014. Repealed conditionally on December 31, 2020, by its own provisions. Note: Repeal affects Chapter 3.7, commencing with Section 7291.)

RTCRevenue and Taxation Code - RTC