Government Code section 67972

(a)

In the ordinance, the authority shall do all of the following:

(1)

State the nature of the tax to be imposed.

(2)

Provide the tax rate or the maximum tax rate.

(3)

Specify the period during which the tax will be imposed.

(4)

Specify the purposes for which the revenue derived from the tax will be used.

(b)

The tax rate may be in .25 percent increments and may not exceed a maximum tax rate of 1 percent.

Source: Section 67972, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=GOV§ionNum=67972.­ (updated Jan. 1, 2019; accessed Sep. 15, 2025).

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Verified:
Sep. 15, 2025

§ 67972's source at ca​.gov