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Measure SB 333
Authors Laird  
Coauthors: Limón   Addis   Hart  
Subject Transactions and use taxes: San Luis Obispo Council of Governments.
Relating To relating to taxation.
Title An act to add Chapter 3.83 (commencing with Section 7294.5) to Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation.
Last Action Dt 2025-10-13
State Chaptered
Status Chaptered
Active? Y
Vote Required Majority
Appropriation No
Fiscal Committee No
Local Program No
Substantive Changes None
Urgency No
Tax Levy No
Leginfo Link Bill
Actions
2025-10-13     Chaptered by Secretary of State. Chapter 750, Statutes of 2025.
2025-10-13     Approved by the Governor.
2025-09-17     Enrolled and presented to the Governor at 2 p.m.
2025-09-10     Assembly amendments concurred in. (Ayes 30. Noes 10. Page 2804.) Ordered to engrossing and enrolling.
2025-09-09     Read third time. Passed. (Ayes 54. Noes 19. Page 3063.) Ordered to the Senate.
2025-09-09     In Senate. Concurrence in Assembly amendments pending.
2025-07-16     Read second time. Ordered to third reading.
2025-07-15     Read second time and amended. Ordered to second reading.
2025-07-14     From committee: Do pass as amended. (Ayes 5. Noes 2.) (July 7).
2025-06-18     From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 7. Noes 2.) (June 18). Re-referred to Com. on REV. & TAX.
2025-06-05     Referred to Coms. on L. GOV. and REV. & TAX.
2025-05-29     In Assembly. Read first time. Held at Desk.
2025-05-29     Read third time. Passed. (Ayes 28. Noes 10. Page 1331.) Ordered to the Assembly.
2025-04-10     Read second time. Ordered to third reading.
2025-04-09     From committee: Do pass. (Ayes 4. Noes 1. Page 740.) (April 9).
2025-03-19     From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 5. Noes 2. Page 422.) (March 19). Re-referred to Com. on REV. & TAX.
2025-03-18     Set for hearing April 9 in REV. & TAX. pending receipt.
2025-03-04     Set for hearing March 19.
2025-02-19     Referred to Coms. on L. GOV. and REV. & TAX.
2025-02-13     From printer. May be acted upon on or after March 15.
2025-02-12     Introduced. Read first time. To Com. on RLS. for assignment. To print.
Keywords
Tags
Versions
Chaptered     2025-10-13
Enrolled     2025-09-12
Amended Assembly     2025-07-15
Introduced     2025-02-12
Last Version Text 
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		<ns0:AuthorText authorType="LEAD_AUTHOR">Introduced by Senator Laird</ns0:AuthorText>
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		<ns0:Title> An act to add Chapter 3.83 (commencing with Section 7294.5) to Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation. </ns0:Title>
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			<ns0:Subject>Transactions and use taxes: San Luis Obispo Council of Governments.</ns0:Subject>
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			<html:p>Existing law authorizes various local governmental entities, subject to certain limitations and approval requirements, to levy a transactions and use tax for general or specific purposes, in accordance with the procedures and requirements set forth in the Transactions and Use Tax Law, including a requirement that the combined rate of all taxes that may be imposed in accordance with that law in any county not exceed 2%.</html:p>
			<html:p>This bill would authorize the San Luis Obispo Council of Governments, by an ordinance adopted by the council, to levy a tax pursuant to the Transactions and Use Tax Law at a rate not to exceed 1%, for general and special purposes, subject to voter approval on or after January 1,
			 2026, and before January 1, 2032. The bill would authorize the board to exceed the 2% limit described above to impose the retail transactions and use tax.</html:p>
			<html:p>This bill would make legislative findings and declarations as to the necessity of a special statute for the County of San Luis Obispo.</html:p>
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		<ns0:Preamble>The people of the State of California do enact as follows:</ns0:Preamble>
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				Chapter 3.83 (commencing with Section 7294.5) is added to Part 1.7 of Division 2 of the 
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				, to read:
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									(a)
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									Notwithstanding any other law, the San Luis Obispo Council of Governments, established pursuant to Chapter 5 (commencing with Section 6500) of Division 7 of Title 1 of the Government Code, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1, if all of the following requirements are met: 
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									(1)
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									The San Luis Obispo Council of Governments adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement.
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									(2)
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									The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.
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									(3)
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									The ordinance proposing the transactions and use tax is approved by the voters on or after January 1, 2026, and before January 1, 2032.
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									(4)
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									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.
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									(b)
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									Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.
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				<html:p>The Legislature finds and declares that a special statute is necessary and that a general statute cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the unique fiscal pressures in the County of San Luis Obispo.</html:p>
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Last Version Text Digest Existing law authorizes various local governmental entities, subject to certain limitations and approval requirements, to levy a transactions and use tax for general or specific purposes, in accordance with the procedures and requirements set forth in the Transactions and Use Tax Law, including a requirement that the combined rate of all taxes that may be imposed in accordance with that law in any county not exceed 2%. This bill would authorize the San Luis Obispo Council of Governments, by an ordinance adopted by the council, to levy a tax pursuant to the Transactions and Use Tax Law at a rate not to exceed 1%, for general and special purposes, subject to voter approval on or after January 1, 2026, and before January 1, 2032. The bill would authorize the board to exceed the 2% limit described above to impose the retail transactions and use tax. This bill would make legislative findings and declarations as to the necessity of a special statute for the County of San Luis Obispo.