Cal. Revenue and Taxation Code - RTC § 7292.2. Section 7292.2.
(a)
Notwithstanding any other law, the County of Alameda may impose a transactions and use tax for general or specific purposes to support countywide programs at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (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 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 pursuant to Article XIII
C of 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)
(1)
Notwithstanding Section 7251.1, neither of the following shall be considered for purposes of the rate limit established by that section:
(A)
A transactions and use tax rate imposed pursuant to subdivision (a).
(B)
A transactions and use tax rate imposed by the County of Alameda pursuant to authority previously granted by Chapter 327 of the Statutes of 2011, as amended by Chapter 194 of the Statutes of 2013.
(2)
This subdivision does not constitute a change in, but is declaratory of, existing law.