{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7288.5","citation":"Rev. & Tax. Code, § 7288.5","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 3.5. Local Public Finance [7288.1. - 7288.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.7/chapter-3.5"}],"history":"Added by Stats. 1991, Ch. 1024, Sec. 2.   Effective January 1, 1992.   See Section 7288.6 for restriction on operative date of tax.","effective":"1992-01-01","html":"<p>For purposes of this chapter, a “school district” includes a community college district.</p>","text":"For purposes of this chapter, a “school district” includes a community college district.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/local-public-finance-7288-5","source":"California Legislative Information bulk export (pubinfo)"}