AMENDED IN ASSEMBLY JUNE 1, 2026
AMENDED IN SENATE JANUARY 5, 2026
AMENDED IN SENATE MARCH 24, 2025
SENATE BILL No. 762
Introduced by Senator Arreguín
(Principal coauthor: Senator Laird)
February 21, 2025
An act to add and repeal Chapter 3.13 (commencing with Section 7287.17) to 7287.17), Chapter 3.14 (commencing with Section 7287.18), Chapter 3.15 (commencing with Section 7287.19), Chapter 3.16 (commencing with Section 7287.20), Chapter 3.2 (commencing with Section 7287.24), Chapter 3.21 (commencing with Section 7287.25), Chapter 3.22 (commencing with Section 7287.26), Chapter 3.23 (commencing with Section 7287.27), Chapter 3.24 (commencing with Section 7287.28), Chapter 3.25 (commencing with Section 7287.29), Chapter 3.26 (commencing with Section 7287.30), Chapter 3.27 (commencing with Section 7287.31), and Chapter 3.85 (commencing with Section 7294.7) of Part 1.7 of Di vision 2 of the Re venue and Taxation Code, relating to taxation.
legislative counsel’s digest
SB 762, as amended, Arreguín. Transactions and use tax: City of Hercules. taxes: various jurisdictions.
Existing la w authorizes cities and counties, subject to certain limitations and approval requirements, to le vy a transactions and use tax for general or specific purposes in accordance with the procedures and requirements set forth in the Transactions and Use Tax La w,
96 including a requirement that the combined rate of all taxes that may be imposed in accordance with that law in the jurisdiction not exceed 2%.
This bill would authorize the City of Hercules to impose a transactions and use tax for general or specific purposes, at a rate of no more than 1%, that, in combination with other transactions and use tax es, would exceed the abo ve-described combined rate limit of 2%, if certain requirements are met. authorize , until December 31, 2031, various jurisdictions to le vy taxes pur suant to the Transactions and Use Tax Law at specified r ates, as pr escribed. The bill w ould provide that a transactions and use tax rate imposed pursuant to the bill will not be considered for purposes of the combined rate authorize those taxes to exceed the 2% limit described above.
This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Hercules. jurisdictions authorized to impose a tax pursuant to the bill.
Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
The people of the State of California do enact as follows:
line 1 SECTION 1. Chapter 3.13 (commencing with Section 7287.17) line 2 is added to P art 1.7 of Di vision 2 of the Revenue and Taxation line 3 Code, to read:
line 4
line 5 Chapter 3.13. City of Hercules Transactions and Use line 6 Tax
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line 8 7287.17. (a) Notwithstanding an y other la w, the City of line 9 Hercules, by ordinance or by citizens’ initiative, ordinance, may line 10 impose a transactions and use tax for general or specific purposes line 11 at a rate of no more than 1 percent that would, in combination with line 12 all taxes imposed in accordance with Part 1.6 (commencing with line 13 Section 7251), exceed the limit established in Section 7251.1, if line 14 all of the following requirements are met:
line 15 (1) The City Council city council of the City of Hercules adopts line 16 an ordinance proposing the transactions and use tax by the line 17 applicable voting approval requirement. This paragraph shall not line 18 apply to a tax imposed by citizens’ initiative. line 19 (2) The ordinance proposing the transactions and use tax is line 20 submitted to the electorate and is appro ved by the v oters voting 96 — 2 — SB 762
line 1 on the ordinance by the applicable v oting approval requirement line 2 in accordance with the California Constitution.
line 3 (3) The transactions and use tax conforms to the Transactions line 4 and Use Tax Law (Part 1.6 (commencing with Section 7251)), line 5 other than Section 7251.1.
line 6 (b) Notwithstanding Section 7251.1, a transactions and use tax line 7 imposed pursuant to subdi vision (a) shall not be considered for line 8 purposes of the combined rate limitation established by Section line 9 7251.1.
line 10 (c) If, as of December 31, 2031, an or dinance pr oposing a line 11 transactions and use tax has not been appr oved in the City of line 12 Hercules as authorized by subdivision (a), this c hapter shall be line 13 repealed.
line 14 SEC. 2. Chapter 3.14 (commencing with Section 7287.18) is line 15 added to Part 1.7 of Division 2 of the Revenue and Taxation Code, line 16 to read:
line 17
line 18 Chapter 3.14. County of Santa Barbara Transactions line 19 and Use Tax
line 20
line 21 7287.18. (a) Notwithstanding any other law , the County of line 22 Santa Barbara may impose a transactions and use tax for general line 23 or specific purposes to support countywide programs at a rate of line 24 no more than 0.5 percent that would, in combination with all taxes line 25 imposed in accor dance with the Transactions and Use Tax Law line 26 (Part 1.6 (commencing with Section 7251)), e xceed the limit line 27 established in Section 7251.1, if all of the following requirements line 28 are met:
line 29 (1) The Santa Barbara County Board of Supervisors adopts an line 30 ordinance proposing the transactions and use tax by any applicable line 31 voting approval requirement.
line 32 (2) The ordinance proposing the tr ansactions and use tax is line 33 submitted to the elector ate and is appr oved by the voter s voting line 34 on the ordinance by the applicable voting appr oval requirement line 35 in accordance with Article XIII C of the California Constitution. line 36 (3) The transactions and use tax conforms to the Transactions line 37 and Use Tax Law (P art 1.6 (commencing with Section 7251)), line 38 other than Section 7251.1.
line 39 (b) Notwithstanding Section 7251.1, a transactions and use tax line 40 rate imposed pursuant to subdivision (a) shall not be consider ed 96 SB 762 — 3 —
line 1 for purposes of the combined rate limitation established by Section line 2 7251.1.
line 3 (c) If, as of December 31, 2031, an or dinance pr oposing a line 4 transactions and use tax has not been appr oved in the County of line 5 Santa Barbara as authorized by subdivision (a), this chapter shall line 6 be repealed.
line 7 SEC. 3. Chapter 3.15 (commencing with Section 7287.19) is line 8 added to Part 1.7 of Division 2 of the Revenue and Taxation Code, line 9 to read:
line 10
line 11 Chapter 3.15. City of Carpinteria Transactions and Use line 12 Tax
line 13
line 14 7287.19. (a) Notwithstanding any other law , the City of line 15 Carpinteria, by ordinance, may impose a transactions and use tax line 16 for general or specific purposes at a r ate of no mor e than 0.25 line 17 percent that would, in combination with all taxes imposed in line 18 accordance with Part 1.6 (commencing with Section 7251), exceed line 19 the limit established in Section 7251.1, if all of the following line 20 requirements are met:
line 21 (1) The city council of the City of Carpinteria adopts an line 22 ordinance proposing the transactions and use tax by the applicable line 23 voting approval requirement.
line 24 (2) The ordinance proposing the tr ansactions and use tax is line 25 submitted to the elector ate and is appr oved by the voter s voting line 26 on the ordinance by the applicable voting appr oval requirement line 27 in accordance with the California Constitution. line 28 (3) The transactions and use tax conforms to the Transactions line 29 and Use Tax Law (P art 1.6 (commencing with Section 7251)), line 30 other than Section 7251.1.
line 31 (b) Notwithstanding Section 7251.1, a transactions and use tax line 32 imposed pursuant to subdivision (a) shall not be consider ed for line 33 purposes of the combined r ate limitation established by Section line 34 7251.1.
line 35 (c) If, as of December 31, 2031, an or dinance pr oposing a line 36 transactions and use tax has not been appr oved in the City of line 37 Carpinteria as authorized by subdivision (a), this chapter shall be line 38 repealed.
96 — 4 — SB 762
line 1 SEC. 4. Chapter 3.16 (commencing with Section 7287.20) is line 2 added to Part 1.7 of Division 2 of the Revenue and Taxation Code, line 3 to read:
line 4
line 5 Chapter 3.16. City of Santa Maria Transactions and line 6 Use Tax
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line 8 7287.20. (a) Notwithstanding any other law, the City of Santa line 9 Maria, by ordinance, may impose a tr ansactions and use tax for line 10 general or specific purposes at a rate of no more than 0.5 percent line 11 that would, in combination with all taxes imposed in accordance line 12 with Part 1.6 (commencing with Section 7251), e xceed the limit line 13 established in Section 7251.1, if all of the following requirements line 14 are met:
line 15 (1) The city council of the City of Santa Maria adopts an line 16 ordinance proposing the transactions and use tax by the applicable line 17 voting approval requirement.
line 18 (2) The ordinance proposing the tr ansactions and use tax is line 19 submitted to the elector ate and is appr oved by the voter s voting line 20 on the ordinance by the applicable voting appr oval requirement line 21 in accordance with the California Constitution. line 22 (3) The transactions and use tax conforms to the Transactions line 23 and Use Tax Law (P art 1.6 (commencing with Section 7251)), line 24 other than Section 7251.1.
line 25 (b) Notwithstanding Section 7251.1, a transactions and use tax line 26 imposed pursuant to subdivision (a) shall not be consider ed for line 27 purposes of the combined r ate limitation established by Section line 28 7251.1.
line 29 (c) If, as of December 31, 2031, an or dinance pr oposing a line 30 transactions and use tax has not been approved in the City of Santa line 31 Maria as authorized by subdivision (a), this c hapter shall be line 32 repealed.
line 33 SEC. 5. Chapter 3.2 (commencing with Section 7287.24) is line 34 added to Part 1.7 of Division 2 of the Revenue and Taxation Code, line 35 to read:
96 SB 762 — 5 —
line 1
line 2 Chapter 3.2. City of Palo Alto Transactions and Use line 3 Tax
line 4
line 5 7287.24. (a) Notwithstanding any other law, the City of Palo line 6 Alto, by or dinance, may impose a tr ansactions and use tax for line 7 general or specific purposes at a rate of no more than 0.5 percent line 8 that would, in combination with all taxes imposed in accordance line 9 with Part 1.6 (commencing with Section 7251), e xceed the limit line 10 established in Section 7251.1, if all of the following requirements line 11 are met:
line 12 (1) The city council of the City of Palo Alto adopts an ordinance line 13 proposing the tr ansactions and use tax by the applicable voting line 14 approval requirement.
line 15 (2) The ordinance proposing the tr ansactions and use tax is line 16 submitted to the elector ate and is appr oved by the voter s voting line 17 on the ordinance by the applicable voting appr oval requirement line 18 in accordance with the California Constitution. line 19 (3) The transactions and use tax conforms to the Transactions line 20 and Use Tax Law (P art 1.6 (commencing with Section 7251)), line 21 other than Section 7251.1.
line 22 (b) Notwithstanding Section 7251.1, a transactions and use tax line 23 imposed pursuant to subdivision (a) shall not be consider ed for line 24 purposes of the combined r ate limitation established by Section line 25 7251.1.
line 26 (c) If, as of December 31, 2031, an or dinance pr oposing a line 27 transactions and use tax has not been approved in the City of Palo line 28 Alto as authorized by subdivision (a), this c hapter shall be line 29 repealed.
line 30 SEC. 6. Chapter 3.21 (commencing with Section 7287.25) is line 31 added to Part 1.7 of Division 2 of the Revenue and Taxation Code, line 32 to read:
line 33
line 34 Chapter 3.21. City of Los Altos Transactions and Use line 35 Tax
line 36
line 37 7287.25. (a) Notwithstanding any other law, the City of Los line 38 Altos, by or dinance, may impose a tr ansactions and use tax for line 39 general or specific purposes at a r ate of no more than 1 percent line 40 that would, in combination with all taxes imposed in accordance 96 — 6 — SB 762
line 1 with Part 1.6 (commencing with Section 7251), e xceed the limit line 2 established in Section 7251.1, if all of the following requirements line 3 are met:
line 4 (1) The city council of the City of Los Altos adopts an ordinance line 5 proposing the tr ansactions and use tax by the applicable voting line 6 approval requirement.
line 7 (2) The ordinance proposing the tr ansactions and use tax is line 8 submitted to the elector ate and is appr oved by the voter s voting line 9 on the ordinance by the applicable voting appr oval requirement line 10 in accordance with the California Constitution. line 11 (3) The transactions and use tax conforms to the Transactions line 12 and Use Tax Law (P art 1.6 (commencing with Section 7251)), line 13 other than Section 7251.1.
line 14 (b) Notwithstanding Section 7251.1, a transactions and use tax line 15 imposed pursuant to subdivision (a) shall not be consider ed for line 16 purposes of the combined r ate limitation established by Section line 17 7251.1.
line 18 (c) If, as of December 31, 2031, an or dinance pr oposing a line 19 transactions and use tax has not been approved in the City of Los line 20 Altos as authorized by subdivision (a), this c hapter shall be line 21 repealed.
line 22 SEC. 7. Chapter 3.22 (commencing with Section 7287.26) is line 23 added to Part 1.7 of Division 2 of the Revenue and Taxation Code, line 24 to read:
line 25
line 26 Chapter 3.22. City of Santa Rosa Transactions and Use line 27 Tax
line 28
line 29 7287.26. (a) Notwithstanding any other law, the City of Santa line 30 Rosa, by or dinance, may impose a tr ansactions and use tax for line 31 general or specific purposes at a rate of no more than 0.5 percent line 32 that would, in combination with all taxes imposed in accordance line 33 with Part 1.6 (commencing with Section 7251), e xceed the limit line 34 established in Section 7251.1, if all of the following requirements line 35 are met:
line 36 (1) The city council of the City of Santa Rosa adopts an line 37 ordinance proposing the transactions and use tax by the applicable line 38 voting approval requirement.
line 39 (2) The ordinance proposing the tr ansactions and use tax is line 40 submitted to the elector ate and is appr oved by the voter s voting 96 SB 762 — 7 —
line 1 on the ordinance by the applicable voting appr oval requirement line 2 in accordance with the California Constitution.
line 3 (3) The transactions and use tax conforms to the Transactions line 4 and Use Tax Law (P art 1.6 (commencing with Section 7251)), line 5 other than Section 7251.1.
line 6 (b) Notwithstanding Section 7251.1, a transactions and use tax line 7 imposed pursuant to subdivision (a) shall not be consider ed for line 8 purposes of the combined r ate limitation established by Section line 9 7251.1.
line 10 (c) If, as of December 31, 2031, an or dinance pr oposing a line 11 transactions and use tax has not been approved in the City of Santa line 12 Rosa as authorized by subdivision (a), this c hapter shall be line 13 repealed.
line 14 SEC. 8. Chapter 3.23 (commencing with Section 7287.27) is line 15 added to Part 1.7 of Division 2 of the Revenue and Taxation Code, line 16 to read:
line 17
line 18 Chapter 3.23. City of Rohnert Park Transactions and line 19 Use Tax
line 20
line 21 7287.27. (a) Notwithstanding any other law , the City of line 22 Rohnert Park, by ordinance, may impose a tr ansactions and use line 23 tax for general or specific purposes at a rate of no more than 0.75 line 24 percent that would, in combination with all taxes imposed in line 25 accordance with Part 1.6 (commencing with Section 7251), exceed line 26 the limit established in Section 7251.1, if all of the following line 27 requirements are met:
line 28 (1) The city council of the City of Rohnert P ark adopts an line 29 ordinance proposing the transactions and use tax by the applicable line 30 voting approval requirement.
line 31 (2) The ordinance proposing the tr ansactions and use tax is line 32 submitted to the elector ate and is appr oved by the voter s voting line 33 on the ordinance by the applicable voting appr oval requirement line 34 in accordance with the California Constitution. line 35 (3) The transactions and use tax conforms to the Transactions line 36 and Use Tax Law (P art 1.6 (commencing with Section 7251)), line 37 other than Section 7251.1.
line 38 (b) Notwithstanding Section 7251.1, a transactions and use tax line 39 imposed pursuant to subdivision (a) shall not be consider ed for 96 — 8 — SB 762
line 1 purposes of the combined r ate limitation established by Section line 2 7251.1.
line 3 (c) If, as of December 31, 2031, an or dinance pr oposing a line 4 transactions and use tax has not been appr oved in the City of line 5 Rohnert Park as authorized by subdivision (a), this chapter shall line 6 be repealed.
line 7 SEC. 9. Chapter 3.24 (commencing with Section 7287.28) is line 8 added to Part 1.7 of Division 2 of the Revenue and Taxation Code, line 9 to read:
line 10
line 11 Chapter 3.24. Town of Los Gatos Transactions and Use line 12 Tax
line 13
line 14 7287.28. (a) Notwithstanding any other law, the Town of Los line 15 Gatos, by ordinance, may impose a tr ansactions and use tax for line 16 general or specific purposes at a rate of no more than 0.5 percent line 17 that would, in combination with all taxes imposed in accordance line 18 with Part 1.6 (commencing with Section 7251), e xceed the limit line 19 established in Section 7251.1, if all of the following requirements line 20 are met:
line 21 (1) The town council of the Town of Los Gatos adopts an line 22 ordinance proposing the transactions and use tax by the applicable line 23 voting approval requirement.
line 24 (2) The ordinance proposing the tr ansactions and use tax is line 25 submitted to the elector ate and is appr oved by the voter s voting line 26 on the ordinance by the applicable voting appr oval requirement line 27 in accordance with the California Constitution. line 28 (3) The transactions and use tax conforms to the Transactions line 29 and Use Tax Law (P art 1.6 (commencing with Section 7251)), line 30 other than Section 7251.1.
line 31 (b) Notwithstanding Section 7251.1, a transactions and use tax line 32 imposed pursuant to subdivision (a) shall not be consider ed for line 33 purposes of the combined r ate limitation established by Section line 34 7251.1.
line 35 (c) If, as of December 31, 2031, an or dinance pr oposing a line 36 transactions and use tax has not been appr oved in the Town of line 37 Los Gatos as authorized by subdivision (a), this c hapter shall be line 38 repealed.
96 SB 762 — 9 —
line 1 SEC. 10. Chapter 3.25 (commencing with Section 7287.29) is line 2 added to Part 1.7 of Division 2 of the Revenue and Taxation Code, line 3 to read:
line 4
line 5 Chapter 3.25. City of Pacifica Transactions and Use line 6 Tax
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line 8 7287.29. (a) Notwithstanding any other law , the City of line 9 Pacifica, by ordinance, may impose a transactions and use tax for line 10 general or specific purposes at a r ate of no more than 1 percent line 11 that would, in combination with all taxes imposed in accordance line 12 with Part 1.6 (commencing with Section 7251), e xceed the limit line 13 established in Section 7251.1, if all of the following requirements line 14 are met:
line 15 (1) The city council of the City of Pacifica adopts an ordinance line 16 proposing the tr ansactions and use tax by the applicable voting line 17 approval requirement.
line 18 (2) The ordinance proposing the tr ansactions and use tax is line 19 submitted to the elector ate and is appr oved by the voter s voting line 20 on the ordinance by the applicable voting appr oval requirement line 21 in accordance with the California Constitution. line 22 (3) The transactions and use tax conforms to the Transactions line 23 and Use Tax Law (P art 1.6 (commencing with Section 7251)), line 24 other than Section 7251.1.
line 25 (b) Notwithstanding Section 7251.1, a transactions and use tax line 26 imposed pursuant to subdivision (a) shall not be consider ed for line 27 purposes of the combined r ate limitation established by Section line 28 7251.1.
line 29 (c) If, as of December 31, 2031, an or dinance pr oposing a line 30 transactions and use tax has not been appr oved in the City of line 31 Pacifica as authorized by subdivision (a), this c hapter shall be line 32 repealed.
line 33 SEC. 11. Chapter 3.26 (commencing with Section 7287.30) is line 34 added to Part 1.7 of Division 2 of the Revenue and Taxation Code, line 35 to read:
96 — 10 — SB 762
line 1
line 2 Chapter 3.26. City of San Gabriel Transactions and Use line 3 Tax
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line 5 7287.30. (a) Notwithstanding any other law, the City of San line 6 Gabriel, by ordinance, may impose a transactions and use tax for line 7 general or specific purposes at a r ate of no more than 1 percent line 8 that would, in combination with all taxes imposed in accordance line 9 with Part 1.6 (commencing with Section 7251), e xceed the limit line 10 established in Section 7251.1, if all of the following requirements line 11 are met:
line 12 (1) The city council of the City of San Gabriel adopts an line 13 ordinance proposing the transactions and use tax by the applicable line 14 voting approval requirement.
line 15 (2) The ordinance proposing the tr ansactions and use tax is line 16 submitted to the elector ate and is appr oved by the voter s voting line 17 on the ordinance by the applicable voting appr oval requirement line 18 in accordance with the California Constitution. line 19 (3) The transactions and use tax conforms to the Transactions line 20 and Use Tax Law (P art 1.6 (commencing with Section 7251)), line 21 other than Section 7251.1.
line 22 (b) Notwithstanding Section 7251.1, a transactions and use tax line 23 imposed pursuant to subdivision (a) shall not be consider ed for line 24 purposes of the combined r ate limitation established by Section line 25 7251.1.
line 26 (c) If, as of December 31, 2031, an or dinance pr oposing a line 27 transactions and use tax has not been approved in the City of San line 28 Gabriel as authorized by subdivision (a), this c hapter shall be line 29 repealed.
line 30 SEC. 12. Chapter 3.27 (commencing with Section 7287.31) is line 31 added to Part 1.7 of Division 2 of the Revenue and Taxation Code, line 32 to read:
line 33
line 34 Chapter 3.27. City of San Pablo Transactions and Use line 35 Tax
line 36
line 37 7287.31. (a) Notwithstanding any other law, the City of San line 38 Pablo, by ordinance, may impose a tr ansactions and use tax for line 39 general or specific purposes at a rate of no more than 0.5 percent line 40 that would, in combination with all taxes imposed in accordance 96 SB 762 — 11 —
line 1 with Part 1.6 (commencing with Section 7251), e xceed the limit line 2 established in Section 7251.1, if all of the following requirements line 3 are met:
line 4 (1) The city council of the City of San Pablo adopts an ordinance line 5 proposing the tr ansactions and use tax by the applicable voting line 6 approval requirement.
line 7 (2) The ordinance proposing the tr ansactions and use tax is line 8 submitted to the elector ate and is appr oved by the voter s voting line 9 on the ordinance by the applicable voting appr oval requirement line 10 in accordance with the California Constitution. line 11 (3) The transactions and use tax conforms to the Transactions line 12 and Use Tax Law (P art 1.6 (commencing with Section 7251)), line 13 other than Section 7251.1.
line 14 (b) Notwithstanding Section 7251.1, a transactions and use tax line 15 imposed pursuant to subdivision (a) shall not be consider ed for line 16 purposes of the combined r ate limitation established by Section line 17 7251.1.
line 18 (c) If, as of December 31, 2031, an or dinance pr oposing a line 19 transactions and use tax has not been approved in the City of San line 20 Pablo as authorized by subdivision (a), this c hapter shall be line 21 repealed.
line 22 SEC. 13. Chapter 3.85 (commencing with Section 7294.7) is line 23 added to Part 1.7 of Division 2 of the Revenue and Taxation Code, line 24 to read:
line 25
line 26 Chapter 3.85. County of Santa Cruz Transactions and line 27 Use Tax
line 28
line 29 7294.7. (a) Notwithstanding any other law , the County of line 30 Santa Cruz may impose a transactions and use tax for general or line 31 specific purposes to support countywide programs at a rate of no line 32 more than 0.5 per cent that would, in combination with all taxes line 33 imposed in accor dance with the Transactions and Use Tax Law line 34 (Part 1.6 (commencing with Section 7251)), e xceed the limit line 35 established in Section 7251.1, if all of the following requirements line 36 are met:
line 37 (1) The Santa Cruz County Boar d of Supervisor s adopts an line 38 ordinance proposing the transactions and use tax by any applicable line 39 voting approval requirement.
96 — 12 — SB 762
line 1 (2) The ordinance proposing the tr ansactions and use tax is line 2 submitted to the elector ate and is appr oved by the voter s voting line 3 on the ordinance by the applicable voting appr oval requirement line 4 in accordance with Article XIII C of the California Constitution. line 5 (3) The transactions and use tax conforms to the Transactions line 6 and Use Tax Law (P art 1.6 (commencing with Section 7251)), line 7 other than Section 7251.1.
line 8 (b) Notwithstanding Section 7251.1, a transactions and use tax line 9 rate imposed pursuant to subdivision (a) shall not be consider ed line 10 for purposes of the combined rate limitation established by Section line 11 7251.1.
line 12 (c) If, as of December 31, 2030, an or dinance pr oposing a line 13 transactions and use tax has not been appr oved in the County of line 14 Santa Cruz as authorized by subdivision (a), this chapter shall be line 15 repealed.
line 16 SEC. 2.
line 17 SEC. 14. The Le gislature finds and declares that a special line 18 statute is necessary and that a general statute cannot be made line 19 applicable within the meaning of Section 16 of Article IV of the line 20 California Constitution because of the unique fiscal needs of the line 21 City of Hercules. circumstances of the jurisdictions authorized to line 22 impose a tax pursuant to this act.
O
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