Cal. Revenue and Taxation Code - RTC § 7300. Section 7300.
(a)
Notwithstanding any other law, the County of Ventura may impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than 0.5 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:
(1)
The County of Ventura
adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.
(2)
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.
(3)
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.
(b)
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.