CA AB618

Authorizes the City of Scotts Valley and City of Emeryville each to impose a transactions and use tax at a rate not exceeding 0.25% for general or specific purposes.

Allows these taxes to exceed the statewide combined rate limit of 2% for transactions and use taxes if voter approval is obtained.

Requires each city to adopt an ordinance proposing the tax and submit it to voters for approval under Article XIII C of the California Constitution.

Mandates that the transactions and use tax conform to all provisions of the Transactions and Use Tax Law except for the 2% combined rate limit.

Legislature finds that special legislation is necessary due to unique fiscal pressures in both cities that cannot be addressed through general law.