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DIVISION 2. OTHER TAXES 6001-61050›PART 1.7. ADDITIONAL LOCAL TAXES 7280-7300.6›CHAPTER 2.3. Cities Transactions And Use Taxes 7285.9-7285.92

§ 7285.92

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

The authority of a city to impose transactions and use taxes under this chapter is in addition to any authority to impose these taxes contained in Chapters 2.6 (commencing with Section 7286.20) to 2.99 (commencing with Section 7286.80), inclusive, of this part. The authority of a city to impose transactions and use taxes under any provision of law is subject to the rate limitation specified in Section 7251.1.

(Added by Stats. 2003, Ch. 709, Sec. 6. Effective January 1, 2004.)

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California Revenue and Taxation Code

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