The San Mateo County Transit District may impose a retail transactions and use tax that would, in combination with all other such taxes in the county, exceed the 2% limit, provided:
- the tax is set at a rate of no more than 0.5%;
- the San Mateo County Transit District Board of Directors adopts the ordinance approving the tax before January 1, 2026; and
- the tax conforms to the Transactions and Use Tax law.
Imposing the tax would be subject to voter approval as covered in the California Constitution.
A.B. 1613 , Laws 2017, effective January 1, 2018