{"data":{"id":"us-ca/puc-120485","jurisdiction":"us-ca","citation":"PUC § 120485","heading":"","body":"The board, subject to the approval of the voters within the portion of the county to which the tax would apply, may impose a maximum tax rate of one-half of 1 percent under this article and the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code). The board shall not levy the tax at a rate other than one-half or one-fourth of 1 percent unless specifically authorized by the Legislature.","path":["Public Utilities Code - PUC","DIVISION 11. TRANSIT DEVELOPMENT BOARDS [120000. - 120702.]","CHAPTER 4. Powers and Functions [120200. - 120488.]","ARTICLE 11. Transactions and Use Tax [120480. - 120488.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"4979740835de1614f7857f752bf0e96f967426e25b551ab6a0355e8feefd24b8","source_id":"us-ca","stale":false,"prev":"us-ca/puc-120484","next":"us-ca/puc-120486"},"notice":"GroundRules: Original legal text. Not legal advice."}