{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7286.40","citation":"Rev. & Tax. Code, § 7286.40","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 2.8. Los Angeles County Transactions and Use Tax to Prevent and Combat Homelessness [7286.40. - 7286.40.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.7/chapter-2.8"}],"history":"Added by Stats. 2017, Ch. 28, Sec. 92.   (SB 96)   Effective June 27, 2017.","effective":"2017-06-27","html":"<p>(a) The Legislature finds and declares that the transactions and use tax proposed to, and approved by, the voters of the County of Los Angeles on the March 7, 2017, ballot as Measure H was valid and authorized under Section <a href=\"/rtc/7285.5\">7285.5</a> and conforms to Part 1.6 (commencing with Section <a href=\"/rtc/7251\">7251</a>), and continues to be valid and authorized. This subdivision is declarative of, and clarifies, existing law.</p><p>(b) Pursuant to subdivision (a), the board shall enter into a contract with the County of Los Angeles to perform all functions incident to the administration and operation of the transactions and use tax ordinance described in subdivision (a) and shall collect the tax in all districts within the county where the aggregate tax is 0.25 percent or more below the limitation specified in Section <a href=\"/rtc/7251.1\">7251.1</a>. The contract with the county shall comply with Section <a href=\"/rtc/7270\">7270</a>, and shall ensure the collection of the tax commences on October 1, 2017.</p>","text":"(a) The Legislature finds and declares that the transactions and use tax proposed to, and approved by, the voters of the County of Los Angeles on the March 7, 2017, ballot as Measure H was valid and authorized under Section 7285.5 and conforms to Part 1.6 (commencing with Section 7251), and continues to be valid and authorized. This subdivision is declarative of, and clarifies, existing law. (b) Pursuant to subdivision (a), the board shall enter into a contract with the County of Los Angeles to perform all functions incident to the administration and operation of the transactions and use tax ordinance described in subdivision (a) and shall collect the tax in all districts within the county where the aggregate tax is 0.25 percent or more below the limitation specified in Section 7251.1. The contract with the county shall comply with Section 7270, and shall ensure the collection of the tax commences on October 1, 2017.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/los-angeles-county-transactions-and-use-tax-to-prevent-and-7286-40","source":"California Legislative Information bulk export (pubinfo)"}