Rev. & Tax. Code, § 7287.22 · Chapter 3.18. County of Contra Costa Transactions and Use Tax
Rev. & Tax. Code, § 7287.22
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Notwithstanding any other law, the County of Contra Costa, by ordinance, may impose a transactions and use tax for general or specific purposes at a rate of no more than 0.625 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 board of supervisors of the County of Contra Costa 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 in accordance with 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) 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.
(c) If, as of December 31, 2031, an ordinance proposing a transactions and use tax has not been approved in the County of Contra Costa as authorized by subdivision (a), this chapter shall be repealed.
Notes and commentary — not statutory text
History
Added by Stats. 2026, Ch. 11, Sec. 2. (AB 1768) Effective June 1, 2026. Repealed conditionally on December 31, 2031, by its own provisions. Note: Repeal affects Chapter 3.18, commencing with Section 7287.22.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7287.22.
- Text hash
- sha256 8841e30285d1ab4be14d0bf12756b8b237a19db80cb7f2ecd68f7e0d35650139
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- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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