[1] The Bradley-Burns law was introduced as a response to the proliferation of local sales and use tax ordinances enacted by California cities and counties between the 1940s and 1950s.

[1] The Bradley-Burns law authorizes counties and cities to impose local sales and use taxes in accordance with its provisions.

These taxes apply to tangible personal property sold at retail in the county or city, or purchased for storage, use, or other consumption within the jurisdiction.

[2][4] The Bradley-Burns tax is a significant source of revenue for local governments in California.

On average, it provides around 30% of a city's general-purpose revenues, although this percentage can vary widely among different municipalities.