Cal. Pub. Util. Code § 180202

Transactions and Use Taxes

Known as the Local Transportation Authority and Improvement Act

The act spans §§ 180000–180305 (54 sections).

Applied in 1 court decision — leading case 167 Cal. App. 4th 1229 - Santa Barbara County Coalition Against Automobile Subsidies v. Santa Barbara County Assn. of Governments (2008)

Most recently applied in 167 Cal. App. 4th 1229 - Santa Barbara County Coalition Against Automobile Subsidies v. Santa Barbara County Assn. of Governments (November 2008)

Amended by Stats. 1990, Ch. 318, Sec. 1.

The authority, in the ordinance, shall state the nature of the tax to be imposed, shall provide the tax rate or the maximum tax rate, shall specify the period during which the tax will be imposed, and shall specify the purposes for which the revenue derived from the tax will be used. The tax rate may be in 14 percent increments and shall not exceed a maximum tax rate of 1 percent.

The proposition shall include an appropriations limit for that entity pursuant to Section 4 of Article XIIIB of the California Constitution.

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