Transactions and use taxes: County of Santa Cruz.

Elections Taxes

Passed Legislature

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

Sponsor: Laird
Last action: 2026-04-16
Official status: In Assembly. Read first time. Held at Desk.
Effective date: Not listed

Plain English Breakdown

Checked against official source text during the last sync.

County of Santa Cruz Can Collect Special Taxes

The bill allows the County of Santa Cruz to collect a special tax for up to five years, but only if voters agree.

What This Bill Does

Allows the County of Santa Cruz to ask voters if they can add a new tax on things people buy or use in the county.
If voters say yes, the county can charge this tax until December 31, 2030.
The tax rate cannot be more than 0.5% (half a percent) of what someone spends.
This bill lets the county collect this tax even if it makes the total taxes in the area go over the usual limit.

Who It Names or Affects

People who buy things or use services in Santa Cruz County
The County of Santa Cruz and its Board of Supervisors

Terms To Know

transactions and use taxes: Taxes that are charged when people buy goods or use certain services.
voter approval: When the government needs permission from voters before making a decision.

Limits and Unknowns

The bill only applies to Santa Cruz County and does not affect other counties.
It is unclear how much money this tax will raise or if it will pass when put to a vote.

Bill History

2026-04-16 California Legislative Information
In Assembly. Read first time. Held at Desk.
2026-04-16 California Legislative Information
Read third time. Urgency clause adopted. Passed. (Ayes 29. Noes 9.) Ordered to the Assembly.
2026-04-09 California Legislative Information
Read second time. Ordered to third reading.
2026-04-08 California Legislative Information
From committee: Do pass. (Ayes 4. Noes 1.) (April 8).
2026-03-25 California Legislative Information
Set for hearing April 8.
2026-03-18 California Legislative Information
From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 5. Noes 2. Page 3601.) (March 18). Re-referred to Com. on REV. & TAX.
2026-03-05 California Legislative Information
Set for hearing March 18.
2026-02-26 California Legislative Information
Referred to Coms. on L. GOV. and REV. & TAX.
2026-02-17 California Legislative Information
From printer. May be acted upon on or after March 16.
2026-02-13 California Legislative Information
Introduced. Read first time. To Com. on RLS. for assignment. To print.

Official Summary Text

SB 1078, as introduced, Laird.
Transactions and use taxes: County of Santa Cruz.
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, 2030, the County of Santa Cruz, by an ordinance adopted by the Santa Cruz County Board of Supervisors, 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 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 Santa Cruz.
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