Cal. Pub. Util. Code § 125485
Transactions and Use Tax
Redline — January 1, 2017 → current.View current text →
Current — January 1, 2019
As of January 1, 2017
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.
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.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.