{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7285.92","citation":"Rev. & Tax. Code, § 7285.92","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 1.7. ADDITIONAL LOCAL TAXES [7280. - 7300.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.7"},{"name":"CHAPTER 2.3. Cities Transactions And Use Taxes [7285.9. - 7285.92.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.7/chapter-2.3"}],"history":"Added by Stats. 2003, Ch. 709, Sec. 6.   Effective January 1, 2004.","effective":"2004-01-01","html":"<p>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 <a href=\"/rtc/7286.20\">7286.20</a>) to 2.99 (commencing with Section <a href=\"/rtc/7286.80\">7286.80</a>), 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 <a href=\"/rtc/7251.1\">7251.1</a>.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/cities-transactions-and-use-taxes-7285-92","source":"California Legislative Information bulk export (pubinfo)"}