Section 7291 - Imposition of transactions and use tax by Contra Costa County(a) Notwithstanding any other law, the Contra Costa Transportation Authority 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 pursuant to 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 Contra Costa Transportation Authority 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 pursuant to Article XIII C of 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)(1) 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 limit established by Section 7251.1.(2) This subdivision does not constitute a change in, but is declaratory of, existing law.Ca. Rev. and Tax. Code § 7291
Amended by Stats 2020 ch 369 (SB 1349),s 2, eff. 1/1/2021.Chapter heading amended by Stats 2017 ch 651 (SB 703),s 2, eff. 1/1/2018.Amended by Stats 2016 ch 45 (AB 1665),s 1, eff. 7/1/2016.Amended by Stats 2013 ch 194 (AB 210),s 1, eff. 1/1/2014.Added by Stats 2011 ch 327 (AB 1086),s 1, eff. 1/1/2012. See Stats 2016 ch 45 (AB 1665), s 2.