CAL. CONS. CODE § 35 : California Code - Section 35
Search CAL. CONS. CODE § 35 : California Code - Section 35
(a)The people of the State of California find and declare all of the following:
(1)Public safety services are critically important to the security and well-being of the State's citizens and to the growth and revitalization of the State's economic base.
(2)The protection of the public safety is the first responsibility of local government and local officials have an obligation to give priority to the provision of adequate public safety services.
(3)In order to assist local government in maintaining a sufficient level of public safety services, the proceeds of the tax enacted pursuant to this section shall be designated exclusively for public safety.
(b)In addition to any sales and use taxes imposed by the Legislature, the following sales and use taxes are hereby imposed:
(1)For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers at the rate of 1