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

Elections Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Bryan
Last action: 2026-06-01
Official status: Chaptered by Secretary of State - Chapter 11, Statutes of 2026.
Effective date: Not listed

Plain English Breakdown

The official source material does not specify additional rules beyond voter approval for collecting the extra taxes.

Tax Rules for Los Angeles and Contra Costa Counties

The law allows the counties of Los Angeles and Contra Costa to collect extra taxes until December 31, 2031, but only if voters agree.

What This Bill Does

Allows Los Angeles County to charge a tax up to 0.5% for general or special purposes with voter approval.
Permits Contra Costa County to impose a tax of up to 0.625% for general or specific needs, also needing voter consent.
Exempts these taxes from the usual limit that total county taxes cannot exceed 2%.

Who It Names or Affects

Los Angeles County residents who buy goods or services.
Contra Costa County residents who purchase items or use services.

Terms To Know

Transactions and Use Tax: A tax charged on the sale of goods and some services in a county.
Voter Approval: The process where people who live in an area vote to decide if something should happen, like collecting extra taxes.

Limits and Unknowns

This law only applies until December 31, 2031.
It does not say what happens after the deadline without voter approval.

Bill History

2026-06-01 California Legislative Information
Chaptered by Secretary of State - Chapter 11, Statutes of 2026.
2026-06-01 California Legislative Information
Approved by the Governor.
2026-05-20 California Legislative Information
Enrolled and presented to the Governor at 4:30 p.m.
2026-05-20 California Legislative Information
In Assembly. Ordered to Engrossing and Enrolling.
2026-05-20 California Legislative Information
Read third time. Urgency clause adopted. Passed. Ordered to the Assembly. (Ayes 29. Noes 8.).
2026-05-19 California Legislative Information
Read second time. Ordered to third reading.
2026-05-18 California Legislative Information
From committee: Do pass. (Ayes 5. Noes 2.) (May 18).
2026-05-18 California Legislative Information
Joint Rule 62(a), file notice suspended. (Ayes 28. Noes 9.)
2026-05-18 California Legislative Information
Referred to Com. on L. GOV.
2026-05-14 California Legislative Information
In Senate. Read first time. To Com. on RLS. for assignment.
2026-05-14 California Legislative Information
Read third time. Urgency clause adopted. Passed. Ordered to the Senate. (Ayes 55. Noes 15.).
2026-05-04 California Legislative Information
Read second time. Ordered to third reading.
2026-04-30 California Legislative Information
Read second time and amended. Ordered returned to second reading.
2026-04-29 California Legislative Information
From committee: Amend, and do pass as amended. (Ayes 6. Noes 2.) (April 29).
2026-04-28 California Legislative Information
From committee: Do pass and re-refer to Com. on L. GOV. (Ayes 5. Noes 2.) (April 27). Re-referred to Com. on L. GOV.
2026-04-23 California Legislative Information
(Pending re-refer to Com. on L. GOV.)
2026-04-23 California Legislative Information
Assembly Rule 56 suspended. (Page 4778.)
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, Bryan.
Transactions and use taxes: 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 Counties of Contra Costa and Los Angeles.
This bill would declare that it is to take effect immediately as an urgency statute.

Current Bill Text

Read the full stored bill text

Download Bill PDF