{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7286.44","citation":"Rev. & Tax. Code, § 7286.44","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 2.87. City of Visalia Transactions and Use Tax [7286.44. - 7286.44.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.7/chapter-2.87"}],"history":"Added by Stats. 2002, Ch. 346, Sec. 1.   Effective January 1, 2003.","effective":"2003-01-01","html":"<p>(a) Subject to the expenditure restrictions in subdivision (b), the City of Visalia may levy a tax at a rate of 0.25 percent in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section <a href=\"/rtc/7251\">7251</a>)), if both of the following conditions are met:</p><p>(1) An ordinance proposing that tax is approved by a majority vote of all of the members of the city council.</p><p>(2) The proposing ordinance is approved by a two-thirds vote of qualified voters of the city voting in an election on the issue.</p><p>(b) The net revenues derived from a tax imposed pursuant to this section shall be exclusively expended for public safety, fire, and law enforcement purposes.</p>","text":"(a) Subject to the expenditure restrictions in subdivision (b), the City of Visalia may levy a tax at a rate of 0.25 percent in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), if both of the following conditions are met: (1) An ordinance proposing that tax is approved by a majority vote of all of the members of the city council. (2) The proposing ordinance is approved by a two-thirds vote of qualified voters of the city voting in an election on the issue. (b) The net revenues derived from a tax imposed pursuant to this section shall be exclusively expended for public safety, fire, and law enforcement purposes.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/city-of-visalia-transactions-and-use-tax-7286-44","source":"California Legislative Information bulk export (pubinfo)"}