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CA SB1078

CA SB1078
Transactions and use taxes: County of Santa Cruz.


summary

Introduced
02/13/2026
In Committee
02/26/2026
Crossed Over
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

An act to add and repeal Chapter 3.85 (commencing with Section 7294.7) of Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation, and declaring the urgency thereof, to take effect immediately.

AI Summary

This bill allows the County of Santa Cruz to impose a local sales tax, known as a transactions and use tax, at a rate of up to 0.5% for general or specific county programs, even if this would cause the total local sales tax rate to exceed the current 2% limit. This special authorization is temporary, expiring on December 31, 2030, and requires the Santa Cruz County Board of Supervisors to pass an ordinance and for the voters of Santa Cruz County to approve the tax measure. The bill declares that this is an urgency statute, meaning it takes effect immediately, to address unique fiscal pressures in Santa Cruz County that are impacting essential services.

Committee Categories

Government Affairs

Sponsors (3)

Last Action

Senate Local Government Hearing (09:30:00 3/18/2026 1021 O Street, Room 2200) (on 03/18/2026)

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