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California Laws | Revenue and Taxation Code
DIVISION 2. OTHER TAXES
PART 1.7. ADDITIONAL LOCAL TAXES

(c) This section shall remain in effect only until January 1, 2002, and as of that date is repealed. In addition, any tax imposed pursuant to this section shall cease to be operative on that date. However, any net revenues derived from that tax that remain unexpended as of that date shall be expended in accordance with paragraph (2) of subdivision (b) until those net revenues are exhausted. (9118)

CHAPTER 2.93. WOODLAND TRANSACTIONS AND USE TAX (7286.52) (9119)(Text)

7286.52. (a) Subject to subdivision (b), the City of Woodland may levy a transactions and use tax at a rate of 0.25 percent or 0.5 percent, if an ordinance or resolution proposing that tax is approved by a two-thirds vote of all the members of the city council and the tax is approved by a majority vote of the qualified voters of the city voting in an election on the issue. (9120)

(b) Any transactions and use tax levied under this section shall be levied pursuant to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)). (9121)

CHAPTER 2.94. SAN JOAQUIN COUNTY TRANSACTIONS AND USE TAX (7286.55) (9122)(Text)

7286.55. (a) In addition to the tax levied pursuant to Part 1.5 (commencing with Section 7200), and any other tax authorized by this part, the Board of Supervisors of the County of San Joaquin may impose a transactions and use tax by adoption of an ordinance in accordance with this part if each of the following conditions are met: (9123)

(1) The ordinance imposing the tax is submitted to and approved by the voters of the county in accordance with Article 3.7 (commencing with Section 53720) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code. (9124)

(2) The tax is imposed at a rate of .125 percent for a period not to exceed 10 years. (9125)

(3) The revenues collected from the tax are used only for funding countywide library programs and operations. (9126)

(b) The Board of Supervisors of the County of San Joaquin may impose a transactions and use tax in any succeeding period not to exceed 10 years per period if all of the conditions specified in subdivision (a) are met for that succeeding period. (9127)

CHAPTER 2.97. PLACERVILLE TRANSACTIONS AND USE TAX (7286.70) (9128)(Text)

7286.70. (a) Subject to subdivision (b), the City of Placerville may levy a transactions and use tax at a rate of either 0.125 or 0.25 percent, if an ordinance or resolution proposing that tax is approved by a majority vote of all of the members of the city council and the tax is approved by a two-thirds vote of qualified voters of the city voting in an election on the issue. (9129)

(b) (1) Any transactions and use tax imposed pursuant to this section shall be levied pursuant to Part 1.6 (commencing with Section 7251). (9130)

(2) The net revenues derived from a tax imposed pursuant to this section shall be expended only for police services, and shall be so expended in addition to, and shall not supplant, the level of funding for police services that was provided from other revenue sources by the City of Placerville for the 1997-98 fiscal year. "Police services" shall be defined in the ordinance or resolution proposing the transactions and use tax. (9131)

CHAPTER 2.98. COUNTY TRANSACTIONS AND USE TAX FOR LIBRARY PROGRAMS (7286.59) (9132)(Text)

7286.59. (a) In addition to the tax levied pursuant to Part 1.5 (commencing with Section 7200), and any other tax authorized by this part, a board of supervisors of a county may impose a transactions and use tax in lieu of, and not in addition to, a tax imposed under Section 7285.5 for the purposes described in paragraph (4), by the adoption of an ordinance in accordance with this part if each of the following conditions are met: (9133)

(1) The ordinance imposing the tax is submitted to and approved by the voters of the county by a two-thirds vote of those voters voting on the ordinance in accordance with Article 3.7 (commencing with Section 53720) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code. (9134)

(2) The ordinance includes an expenditure plan describing the specific purposes for which the revenues from the tax may be expended. (9135)

(3) The tax is imposed at a rate of 0.125 or 0.25 percent for a period not to exceed 16 years. (9136)

(4) The revenues collected from the tax are used only for funding public library construction, acquisition, programs, and operations within the county. These revenues shall be used only to supplement existing expenditures for public libraries and shall not be used to supplant existing funding for the support of public libraries. (9137)

(5) The transactions and use tax conforms to Part 1.6 (commencing with Section 7251). (9138)

(b) "Public library" means a library, or two or more libraries that are operated as a single entity by one or more public jurisdictions, that serve the general public and are required to report appropriations to the State Librarian under the provisions of Section 18023 of the Education Code. (9139)

(c) The board of supervisors may impose a transactions and use tax in any succeeding period not to exceed 16 years per period if all of the conditions specified in subdivision (a) are met for that succeeding period. (9140)

CHAPTER 2.985. WEST SACRAMENTO TRANSACTIONS AND USE TAX (7286.75) (9141)(Text)

7286.75. (a) Subject to subdivision (b), the City of West Sacramento may levy a transactions and use tax at a rate of 0.25 percent or 0.5 percent, if an ordinance proposing that tax is approved by a two-thirds vote of all of the members of the city council and the tax is approved by either a two-thirds or a majority vote of qualified voters of the city voting in an election on the issue, as determined by the ordinance proposing the tax and establishing how the revenues derived from the tax shall be expended. (9142)

(b) Any transactions and use tax imposed pursuant to this section shall be levied in accordance with Part 1.6 (commencing with Section 7251). (9143)

CHAPTER 2.99. SEBASTOPOL TRANSACTIONS AND USE TAX (7286.80) (9144)(Text)

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