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DIVISION 2. OTHER TAXES 6001-61050›PART 1.7. ADDITIONAL LOCAL TAXES 7280-7299›CHAPTER 2.8. Los Angeles County Transactions and Use Tax to Prevent and Combat Homelessness 7286.40-7286.40

§ 7286.40

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

(a) The Legislature finds and declares that the transactions and use tax proposed to, and approved by, the voters of the County of Los Angeles on the March 7, 2017, ballot as Measure H was valid and authorized under Section 7285.5 and conforms to Part 1.6 (commencing with Section 7251), and continues to be valid and authorized. This subdivision is declarative of, and clarifies, existing law.

(b) Pursuant to subdivision (a), the board shall enter into a contract with the County of Los Angeles to perform all functions incident to the administration and operation of the transactions and use tax ordinance described in subdivision (a) and shall collect the tax in all districts within the county where the aggregate tax is 0.25 percent or more below the limitation specified in Section 7251.1. The contract with the county shall comply with Section 7270, and shall ensure the collection of the tax commences on October 1, 2017.

(Added by Stats. 2017, Ch. 28, Sec. 92. (SB 96) Effective June 27, 2017.)

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California Revenue and Taxation Code

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