AB-1768 • 2026

Transactions and use taxes: Counties of Contra Costa and Los Angeles.

Elections Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Bryan
Last action: 2026-04-23
Official status: (Pending re-refer to Com. on L. GOV.)
Effective date: Not listed

Plain English Breakdown

The official source does not provide specific details about how the collected funds will be used or managed after approval.

Transactions and Use Taxes for Los Angeles and Contra Costa Counties

This law allows Los Angeles County to collect a tax up to 0.5% and Contra Costa County to collect a tax up to 0.625%, both until December 31, 2031, with voter approval.

What This Bill Does

Allows Los Angeles County to charge a transactions and use tax of up to 0.5% for general or special purposes, subject to voter approval.
Permits Contra Costa County to impose a similar tax of up to 0.625% for general or specific uses, also needing voter approval.
Exempts these taxes from the usual limit on total county taxes that is set at 2%.
Specifies that both counties can only collect these taxes until December 31, 2031.

Who It Names or Affects

Los Angeles County residents and businesses.
Contra Costa County residents and businesses.

Terms To Know

Transactions and use tax: A type of sales tax that is charged on the sale or purchase of goods and services within a county.
Voter approval: The requirement for residents to vote in favor of a proposed tax before it can be implemented by local government.

Limits and Unknowns

It is not clear what specific purposes the taxes will fund.
The bill does not specify how the collected funds will be used or managed after approval.
This law only applies to Los Angeles and Contra Costa counties, not other areas in California.

Bill History

2026-04-23 California Legislative Information
(Pending re-refer to Com. on L. GOV.)
2026-04-23 California Legislative Information
Assembly Rule 56 suspended.
2026-04-22 California Legislative Information
Re-referred to Com. on REV. & TAX.
2026-04-21 California Legislative Information
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
2026-04-20 California Legislative Information
Re-referred to Coms. on REV. & TAX. and L. GOV. pursuant to Assembly Rule 96.
2026-02-23 California Legislative Information
Referred to Coms. on L. GOV. and REV. & TAX.
2026-02-10 California Legislative Information
From printer. May be heard in committee March 12.
2026-02-09 California Legislative Information
Read first time. To print.

Official Summary Text

AB 1768, as amended, Bryan.
Transactions and use taxes:
County of
Counties of Contra Costa and
Los Angeles.
Existing law authorizes various local governmental entities, subject to certain limitations and approval requirements, to levy a transactions and use tax for general or specific purposes, in accordance with the procedures and requirements set forth in the Transactions and Use Tax Law, including a requirement that the combined rate of all taxes that may be imposed in accordance with that law in any county not exceed 2%.
This bill would authorize, until December 31, 2031, the County of Los Angeles, by an ordinance adopted by the county, to levy a tax pursuant to the Transactions and Use Tax Law at a rate not to exceed 0.5% for general and special purposes, subject to voter approval, as specified.
The bill would also authorize, until December 31, 2031, the County
of Contra Costa, by an ordinance adopted by the county, to levy a tax pursuant to the Transactions and Use Tax Law at a rate not to exceed 0.625% for general or specific purposes, subject to voter approval, as specified.
The bill would authorize those taxes to exceed the 2% limit described above.
This bill would make legislative findings and declarations as to the necessity of a special statute for the
County of
Counties of Contra Costa and
Los Angeles.

Current Bill Text

Read the full stored bill text

Download Bill PDF