Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 7294.1 — County of Solano Transactions and Use Tax for General or Specific Purposes
Cal. Rev. & Tax. Code § 7294.1
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2024-09-28
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Notwithstanding any other law, the County of Solano, by ordinance or by citizens’ initiative, 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 Part 1.6 (commencing…
Citator
Cal. Rev. & Tax. Code § 7294.1 — County of Solano Transactions and Use Tax for General or Specific Purposes is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Notwithstanding any other law, the County of Solano, by ordinance or by citizens’ initiative, 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 Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:
(1) The County of Solano Board of Supervisors adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement. This paragraph shall not apply to a tax imposed by citizens’ initiative.
(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.
(3) 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.
(b) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.