Transactions and use taxes: San Luis Obispo Council of Governments.

Senator Laird's proposal would authorize the San Luis Obispo Council of Governments to levy a transactions and use tax of up to 1% within the county, subject to voter approval between January 2026 and January 2032. The measure permits this tax to exceed the current 2% cap on combined local transaction taxes.

The bill requires the Council of Governments to adopt an ordinance proposing the tax before submitting it to voters for approval in accordance with California constitutional requirements. Any tax imposed under this authority must conform to existing state Transactions and Use Tax Law provisions, with the specific exception of combined rate limitations.

The Legislature's findings cite unique fiscal pressures in San Luis Obispo County as the basis for creating this targeted authority through a special statute rather than general law. The measure maintains all standard enforcement and collection procedures established under current tax regulations while providing this specific flexibility on rate limitations for the county.