§ 100250 Local Sales Tax Approval

Public Utilities Code·California

AI SummaryVerified

This law says a city or county can add a local sales tax if the voters agree in a special election.

Key Takeaways

•Cities or counties can add a local sales tax, but only if voters approve it first.
•The vote must happen in a special election just for this tax.
•The tax follows the rules in California’s tax laws.

Example

Your city wants to build a new park but needs more money.

The city can ask voters to approve a small extra tax on things you buy, like toys or clothes. If most voters say yes, the tax starts.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source

View on CA.gov

§ 100250 Local Sales Tax Approval

A retail transactions and use tax ordinance may be adopted by the board of directors in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, if the electors voting on the measure vote in accordance with Article XIII C of the California Constitution to authorize its enactment at a special election called for that purpose by the board of directors. (Amended by Stats. 2016, Ch. 381, Sec. 66. (AB 2196) Effective January 1, 2017.)

Last verified: January 11, 2026

Key Terms

retail transactions and use tax ordinance board of directors Article XIII C of the California Constitution

References

Official text at leginfo.legislature.ca.gov
California Legislature. Public Utilities Code. Section 100250.

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References