Section 7299.

CA Rev & Tax Code § 7299 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

Notwithstanding any other law, the City of Berkeley may impose a transactions and use tax for general or specific purposes at a rate of no more than 0.5 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 in Section 7251.1, if all of the following requirements are met:

(a) The city 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.

(Added by Stats. 2018, Ch. 771, Sec. 10. (AB 2920) Effective January 1, 2019.)

No previous sections
No more sections