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Cal. Pub. Util. Code § 120485

Transactions and Use Tax

Showing this section's text as in effect on January 1, 2017 (in force January 1, 2017 – January 1, 2019). View current text →

The board, subject to the approval of the voters, may impose a maximum tax rate of one-half of 1 percent under this article and 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.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.