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 3.9. Local Government Finance in the County of San Mateo [7295 - 7296]
  ( Chapter 3.9 added by Stats. 2015, Ch. 579, Sec. 1. )

7295.
  

(a) Notwithstanding any other law, the County of San Mateo may, in accordance with the requirements of the Bay Area County Traffic and Transportation Funding Act (Division 12.5 (commencing with Section 131000) of the Public Utilities Code) relating to the imposition of transactions and use taxes, 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 in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1.

(b) The county shall not act pursuant to this section if a retail transactions and use tax has been imposed pursuant to subdivision (b) of Section 103350 of the Public Utilities Code.

(Amended by Stats. 2017, Ch. 231, Sec. 3. (AB 1613) Effective January 1, 2018. Repealed conditionally on January 1, 2026, pursuant to Section 7296.)

7296.
  

If the ordinance proposing the transactions and use tax is not approved as required by Section 7295, this chapter shall be repealed as of January 1, 2026.

(Added by Stats. 2015, Ch. 579, Sec. 1. (SB 705) Effective January 1, 2016. Repealed conditionally on January 1, 2026, by its own provisions. Note: Repeal affects Chapter 3.9, commencing with Section 7295.)

RTCRevenue and Taxation Code - RTC