7286.10.
(a) Notwithstanding any law, a city, county, or city and county may impose a transactions and use tax at a rate of no more than ____ percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceed the limit established in Section 7251.1, if all of the following conditions are satisfied:(1) The governing body adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement, including by citizen’s initiative.
(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the
ordinance pursuant to Section 11 of Article II or Section 2 of Article XIII C of the California Constitution, as applicable.
(3) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), other than Section 7251.1.
(4) The city, county, or city and county has reached the rate limitation set forth in Section 7251.1.
(5) A joint powers authority formed pursuant to Chapter 5 (commencing with Section 6500) of Division 7 of Title 1 of the Government Code that is operating in part or all of the jurisdiction of the city, county, or city and county is issuing a bond for the sole purpose of seismic retrofitting for a general acute hospital, as defined in Section 1250 of the Health and Safety Code.
(b) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.