CA SB335

Authorizes Santa Clara County to impose a transactions and use tax of up to 0.625% for general or specific purposes supporting countywide programs, which may exceed the statewide 2% combined rate limit if approved by county ordinance and voter referendum.

Exempts Santa Clara County's new tax from the 2% combined rate limitation established in Section 7251.1 of the Revenue and Taxation Code.

Repeals Santa Clara County's authorization to impose this tax on December 31, 2028, if an ordinance proposing the tax has not been approved by that date.

Amends Section 7300 to authorize Ventura County (instead of the Ventura County Transportation Commission) to impose a transactions and use tax of up to 0.5% for countywide transportation programs, also exceeding the 2% combined rate limit with voter approval.

Makes legislative findings that special statutes are necessary for Santa Clara and Ventura Counties due to unique fiscal pressures in providing essential programs.