Section 102351 Of Article 8. Retail Transactions And Use Tax From California Public Utilities Code >> Division 10. >> Part 14. >> Chapter 5. >> Article 8.

. Notwithstanding Sections 7261 and 7262 of the Revenue and Taxation Code, the retail transactions and use tax ordinance shall provide for rates of one-quarter or one-half of one percent. The ordinance shall apply only within that portion of the district that consists of the City of Sacramento and the unincorporated territory of the County of Sacramento which is activated as part of the district as of the date of any election relating to the tax authorized by this article.