California Revenue and Taxation Code

§ 7300

RTC § 7300 Effective Jan 1, 2024Div. 2 · Part 1.7 · Ch. 3.93

Statute text

(a)Notwithstanding any other law, the County of Ventura may impose a transactions and use tax for the support of countywide transportation programs 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 Ventura adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.

(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.

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Legislative history

Amended by Stats. 2023, Ch. 391, Sec. 2. (SB 335) Effective January 1, 2024. Conditionally repealed on January 1, 2027, pursuant to Sec. 7300.1.