Bill > SB333

This bill allows the San Luis Obispo Council of Governments (SLOCOG), a regional government agency, to levy a new transactions and use tax (a type of sales tax) at a rate of up to 1%, which would normally exceed existing legal tax rate limits. The tax can only be implemented if specific conditions are met: the SLOCOG must adopt an ordinance proposing the tax, submit the ordinance to voters for approval, receive voter approval between January 1, 2026, and January 1, 2032, and ensure the tax conforms to existing Transactions and Use Tax Law. The bill specifically exempts this proposed tax from the standard combined tax rate limitation of 2% that typically applies to local jurisdictions. The Legislature justifies this special statute by citing unique fiscal pressures in San Luis Obispo County that prevent a one-size-fits-all approach to local taxation. By creating this specific legal pathway, the bill provides SLOCOG with additional financial flexibility to generate revenue for general or specific local purposes through a voter-approved sales tax increase.

Budget and Finance, Government Affairs

https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260SB333