The board, subject to the approval of the voters within the portion of the county to which the tax would apply, may impose a maximum tax rate of one-half of 1 percent under this article and the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code). The board shall not levy the tax at a rate other than one-half or one-fourth of 1 percent unless specifically authorized by the Legislature.
Cal. Pub. Util. Code § 120485
Transactions and Use Tax
Known as the Mills-Deddeh Transit Development Act
The act spans §§ 120000–120702 (105 sections).
Amended by Stats. 2019, Ch. 758, Sec. 5
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.