§ 132324

Amended by Stats. 2008, Ch. 83, Sec. 7. Effective January 1, 2009.
(a)In the ordinance, the commission shall state the nature of the tax to be imposed, the tax rate or the maximum tax rate, and the purposes for which the revenue derived from the tax will be used. In connection with the extension or expansion of the tax, the tax rate or the maximum tax rate may be increased from the tax rate or the maximum tax rate in effect at that time.
(b)If the tax is extended, the ordinance shall set forth the new term during which the tax will be imposed.
(c)If the tax is expanded, the ordinance shall contain an expenditure plan that includes the allocation of revenues for the expanded purposes.

Other sections in Article 6 - Extension, Expansion, or Increase of Transactions and Use Tax

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 15, 2026.