California Revenue and Taxation Code

§ 7286.43

RTC § 7286.43 Effective Sep 10, 2001Div. 2 · Part 1.7 · Ch. 2.85

Statute text

In addition to any other authority as provided for by law, the Board of Supervisors of the County of Fresno may establish a special purpose authority for the support of zoos, zoological facilities, and related zoological purposes in that county. Any authority that is so established may, by ordinance, impose a tax at a rate of 0.1 percent in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), if all of the following conditions are met:

(a)The ordinance proposing that tax is approved by two-thirds of the entire membership of the governing board of that authority.

(b)The ordinance proposing that tax is approved by two-thirds of the voters of the county voting on that ordinance.

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Legislative history

Added by Stats. 2001, Ch. 285, Sec. 1. Effective September 10, 2001.