Rev. & Tax. Code, § 7300 · Chapter 3.93. Local Government Finance in the County of Ventura
Rev. & Tax. Code, § 7300
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 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.
(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 limitation established by Section 7251.1.
Notes and commentary — not statutory text
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 Conditionally repealed on January 1, 2027, pursuant to Sec. 7300.1.
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=7300.
- Text hash
- sha256 7794e88ad53e34575ecf64666cea5c32f7b8951a32e4674ac62c164264ec9c44
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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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Revenue and Taxation Code
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