California Code
DIVISION 2 - OTHER TAXES
PART 1.7 - ADDITIONAL LOCAL TAXES

CHAPTER 1 - Occupancy Taxes

Section 7280. - 7280. (a) The legislative body of any city, county, or...

Section 7280.5. - 7280.5. (a) The redevelopment agency of any city which has...

Section 7281. - 7281. The legislative body of any city or county may...

Section 7282. - 7282. Notwithstanding any other provision of law, no city, county,...

Section 7282.3. - 7282.3. (a) Notwithstanding any other provision of law, no city,...

Section 7283. - 7283. A board of supervisors may, by ordinance or resolution,...

Section 7283.5. - 7283.5. (a) (1) A purchaser, transferee, or other person or...

Section 7283.51. - 7283.51. Notwithstanding any other provision of law, except in the...

CHAPTER 1.5 - Local Agency Levy Powers And Limitations

Section 7284. - 7284. (a) The board of supervisors of any county may...

Section 7284.1. - 7284.1. (a) No license tax or fee levied by a...

Section 7284.2. - 7284.2. The board of supervisors of any county may levy...

Section 7284.3. - 7284.3. (a) For the purposes of this section: (1) “Local...

Section 7284.4. - 7284.4. Any tax levied pursuant to this chapter shall be...

Section 7284.5. - 7284.5. (a) For the purposes of this section: (1) “Local...

Section 7284.6. - 7284.6. (a) It is unlawful for any local jurisdiction, including...

Section 7284.7. - 7284.7. (a) It is unlawful for any employee, officer, authorized...

CHAPTER 1.8 - Keep Groceries Affordable Act of 2018

Section 7284.8. - 7284.8. This chapter shall be known and may be cited...

Section 7284.9. - 7284.9. The Legislature finds and declares all of the following:...

Section 7284.10. - 7284.10. For the purposes of this chapter, all of the...

Section 7284.10. - 7284.10. For the purposes of this chapter, all of the...

Section 7284.12. - 7284.12. (a) Notwithstanding any other law, and except as provided...

Section 7284.13. - 7284.13. The provisions of this chapter are to be construed...

Section 7284.14. - 7284.14. If any provision of this chapter or its application...

Section 7284.15. - 7284.15. (a) A civil action with respect to the application...

Section 7284.16. - 7284.16. This chapter shall become inoperative on January 1, 2031,...

CHAPTER 2 - Counties Transactions and Use Tax

Section 7285. - 7285. The board of supervisors of any county may levy,...

Section 7285.3. - 7285.3. The combined rate of all taxes imposed in any...

Section 7285.5. - 7285.5. (a) As an alternative to the procedure set forth...

Section 7285.8. - 7285.8. (a) In addition to any authority established pursuant to...

CHAPTER 2.3 - Cities Transactions And Use Taxes

Section 7285.9. - 7285.9. The governing body of any city may levy, increase,...

Section 7285.91. - 7285.91. As an alternative to the procedure set forth in...

Section 7285.92. - 7285.92. The authority of a city to impose transactions and...

CHAPTER 2.6 - Calexico Transactions and Use Tax

Section 7286.20. - 7286.20. (a) The City Council of Calexico may levy a...

Section 7286.21. - 7286.21. The net proceeds of the tax imposed by Section...

CHAPTER 2.64 - Qualified City Transactions And Use Taxes

Section 7286.24. - 7286.24. (a) (1) In addition to any tax levied pursuant...

CHAPTER 2.65 - Avalon Transactions and Use Tax

Section 7286.25. - 7286.25. (a) The City Council of Avalon may levy a...

Section 7286.26. - 7286.26. The net proceeds of the tax imposed by Section...

CHAPTER 2.66 - Santa Fe Springs Transactions and Use Tax

Section 7286.27. - 7286.27. Notwithstanding any other law, the City of Santa Fe...

Section 7286.28. - 7286.28. If, as of December 31, 2022, an ordinance proposing...

CHAPTER 2.7 - San Diego County Justice Facilities Financing Act

Section 7286.30. - 7286.30. The Legislature hereby finds and declares that in the...

Section 7286.31. - 7286.31. (a) The board of supervisors of the County of...

Section 7286.32. - 7286.32. (a) A retail transactions and use tax ordinance applicable...

Section 7286.33. - 7286.33. The ordinance shall state the tax rate and may...

Section 7286.34. - 7286.34. The board of supervisors shall have sole discretion to...

Section 7286.35. - 7286.35. (a) Any transactions and use tax ordinance adopted pursuant...

Section 7286.36. - 7286.36. Any action or proceeding wherein the validity of the...

Section 7286.37. - 7286.37. If any provision of this chapter or the application...

Section 7286.38. - 7286.38. The transactions and use tax authorized under this chapter...

CHAPTER 2.8 - Los Angeles County Transactions and Use Tax to Prevent and Combat Homelessness

Section 7286.40. - 7286.40. (a) The Legislature finds and declares that the transactions...

CHAPTER 2.85 - Fresno Zoological Tax

Section 7286.43. - 7286.43. In addition to any other authority as provided for...

CHAPTER 2.87 - City of Visalia Transactions and Use Tax

Section 7286.44. - 7286.44. (a) Subject to the expenditure restrictions in subdivision (b),...

CHAPTER 2.9 - Clearlake Transactions and Use Tax

Section 7286.45. - 7286.45. (a) Subject to subdivision (b), the City of Clearlake...

CHAPTER 2.91 - Clovis Transactions and Use Tax

Section 7286.48. - 7286.48. (a) Subject to subdivision (b), the City of Clovis...

CHAPTER 2.92 - Fort Bragg Transactions and Use Tax

Section 7286.50. - 7286.50. (a) Subject to subdivision (b), the City of Fort...

CHAPTER 2.93 - Woodland Transactions and Use Tax

Section 7286.52. - 7286.52. (a) Subject to subdivision (b), the City of Woodland...

CHAPTER 2.94 - San Joaquin County Transactions and Use Tax

Section 7286.55. - 7286.55. (a) In addition to the tax levied pursuant to...

CHAPTER 2.95 - Peninsula Corridor Joint Powers Board

Section 7286.65. - 7286.65. (a) Upon the affirmative vote of two-thirds of the...

CHAPTER 2.97 - Placerville Transactions and Use Tax

Section 7286.70. - 7286.70. (a) Subject to subdivision (b), the City of Placerville...

CHAPTER 2.98 - County Transactions and Use Tax for Library Programs

Section 7286.59. - 7286.59. (a) In addition to the tax levied pursuant to...

CHAPTER 2.985 - West Sacramento Transactions and Use Tax

Section 7286.75. - 7286.75. (a) Subject to subdivision (b), the City of West...

CHAPTER 2.99 - Sebastopol Transactions and Use Tax

Section 7286.80. - 7286.80. (a) Subject to subdivision (b), the City of Sebastopol...

CHAPTER 2.995 - San Mateo County Transactions and Use Tax for Parks and Recreation Purposes

Section 7286.90. - 7286.90. (a) In addition to the tax levied pursuant to...

CHAPTER 2.12 - Truckee Transactions and Use Tax

Section 7286.60. - 7286.60. (a) Subject to subdivision (b), the Town of Truckee...

CHAPTER 3 - Graffiti Prevention Tax

Section 7287. - 7287. (a) The legislative body of any city or county,...

Section 7287.2. - 7287.2. Any ordinance levying a tax pursuant to this chapter...

Section 7287.4. - 7287.4. Every retailer engaged in business in a city or...

Section 7287.6. - 7287.6. All revenues collected pursuant to a tax authorized by...

Section 7287.8. - 7287.8. The State Board of Equalization shall administer and enforce...

Section 7287.9. - 7287.9. Except as provided in Section 7287.10, to the extent...

Section 7287.10. - 7287.10. (a) The return and payment of the tax imposed...

CHAPTER 3.5 - Local Public Finance

Section 7288.1. - 7288.1. A local public finance authority shall be established for...

Section 7288.2. - 7288.2. The local public finance authority shall be governed by...

Section 7288.3. - 7288.3. A local public finance authority may adopt an ordinance...

Section 7288.4. - 7288.4. (a) A local public finance authority may exercise all...

Section 7288.5. - 7288.5. For purposes of this chapter, a “school district” includes...

Section 7288.6. - 7288.6. No tax imposed pursuant to this chapter shall become...

CHAPTER 3.6 - Davis Transactions and Use Tax

Section 7290. - 7290. (a) Subject to subdivision (b), the City of Davis...

CHAPTER 3.65 - Solano County Transactions and Use Tax

Section 7290.5. - 7290.5. (a) (1) Upon meeting the requirements of subdivision (b),...

CHAPTER 3.7 - Contra Costa Transportation Authority Transactions and Use Tax

Section 7291. - 7291. (a) Notwithstanding any other law, the Contra Costa Transportation...

Section 7292. - 7292. If, as of December 31, 2020, an ordinance proposing...

CHAPTER 3.73 - Local Government Finance in the County of Alameda

Section 7292.2. - 7292.2. (a) Notwithstanding any other law, the County of Alameda...

Section 7292.3. - 7292.3. If, as of December 31, 2022, an ordinance proposing...

CHAPTER 3.74 - Local Government Finance in the County of Santa Clara

Section 7292.4. - 7292.4. Notwithstanding any other law, the County of Santa Clara...

Section 7292.41. - 7292.41. If, as of December 31, 2022, an ordinance proposing...

CHAPTER 3.75 - Local Government Finance in the City of Alameda

Section 7292.5. - 7292.5. (a) Notwithstanding any other law, the City of Alameda...

Section 7292.6. - 7292.6. If, as of January 1, 2025, an ordinance proposing...

CHAPTER 3.76 - Sonoma County Transactions and Use Tax

Section 7292.8. - 7292.8. Notwithstanding any other law, the County of Sonoma or...

Section 7292.9. - 7292.9. If, as of January 1, 2026, an ordinance proposing...

CHAPTER 3.8 - Local Government Finance in the City of El Cerrito

Section 7293. - 7293. (a) Notwithstanding any other law, the City of El...

Section 7294. - 7294. If, as of January 1, 2022, an ordinance proposing...

CHAPTER 3.9 - Local Government Finance in the County of San Mateo

Section 7295. - 7295. (a) Notwithstanding any other law, the County of San...

Section 7296. - 7296. If the ordinance proposing the transactions and use tax...

CHAPTER 3.91 - Local Government Finance in the County of Monterey

Section 7297. - 7297. Notwithstanding any other law, the Transportation Agency for Monterey...

Section 7298. - 7298. If the ordinance proposing the transactions and use tax...

CHAPTER 3.92 - Local Government Finance in the City of Berkeley

Section 7299. - 7299. Notwithstanding any other law, the City of Berkeley may...

CHAPTER 3.93 - Local Government Finance in the County of Ventura

Section 7300. - 7300. (a) Notwithstanding any other law, the Ventura County Transportation...

Section 7300.1. - 7300.1. If an ordinance proposing the transactions and use tax...