Revenue and Taxation Code section 7292.8

Notwithstanding any other law, the County of Sonoma or any city within the county may impose a transactions and use tax for general purposes, and the county, any city within the county, or the Sonoma County Transportation Authority may impose a transactions and use tax for specific purposes, at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceed the limit established by Section 7251.1, if all of the following requirements are met:

(a)

The County of Sonoma, a city within the county, or the Sonoma County Transportation Authority adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.

(b)

The ordinance proposing the transactions and use tax is approved by the voters voting on the ordinance in accordance with Article XIIIC of the California Constitution. The election on the ordinance proposing the transactions and use tax may occur on or after November 6, 2018.

(c)

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.

Source: Section 7292.8, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=7292.­8.­ (accessed Apr. 24, 2025).

Last Updated

Apr. 24, 2025

§ 7292.8’s source at ca​.gov