Cal. Rev. & Tax. Code § 7292.2
(a) Notwithstanding any other law, the County of Alameda may impose a transactions and use tax for general or specific purposes to support countywide programs at a rate of no more than 0.5 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 requirements are met:
(b)
(1) Notwithstanding Section 7251.1, neither of the following shall be considered for purposes of the rate limit established by that section: