CHAPTER 5. Transactions and Use Taxes [180200 - 180207]
( Chapter 5 added by Stats. 1987, Ch. 786, Sec. 1. )
The Legislature, by the enactment of this division, intends that the additional funds provided governmental agencies by this chapter shall supplement existing local revenues being used for public transportation purposes and that local governments maintain their existing commitment of local funds for transportation purposes.
The Legislature further intends that transportation authorities utilize “pay-as-you-go” financing as the preferred method of funding transportation improvements and operations authorized by Section 180205, and that bond financing be utilized as an alternative method of funding, where the scope of the planned expenditures makes “pay-as-you-go” financing unfeasible.
(Added by Stats. 1987, Ch. 786, Sec. 1.)
A retail transactions and use tax ordinance applicable in the incorporated and unincorporated territory of a county may be imposed by the authority in accordance with this chapter and Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, if the tax ordinance is adopted by a two-thirds vote of the authority and imposition of the tax is subsequently approved by a majority of the electors voting on the measure, or by any otherwise applicable voter approval requirement, at a special election called for that purpose by the board of supervisors, at the request of the authority, and a county transportation expenditure plan is adopted pursuant to Section 180206.
A retail transactions and use tax approved by the electors shall remain in effect for the period of time specified in the tax ordinance. The tax may be continued in effect, or reimposed, by a tax ordinance adopted by a two-thirds vote of the authority and the reimposition of the tax is approved by any applicable majority of the electors.
(Amended by Stats. 2003, Ch. 129, Sec. 1. Effective January 1, 2004.)
The authority, in the ordinance, shall state the nature of the tax to be imposed, shall provide the tax rate or the maximum tax rate, shall specify the period during which the tax will be imposed, and shall specify the purposes for which the revenue derived from the tax will be used. The tax rate may be in 1/4 percent increments and shall not exceed a maximum tax rate of 1 percent.
The proposition shall include an appropriations limit for that entity pursuant to Section 4 of Article XIII B of the California Constitution.
(Amended by Stats. 1990, Ch. 318, Sec. 1.)
(a) The county shall conduct the special election called by the board of supervisors pursuant to Section 180201. If the measure is approved, the authority shall reimburse the county for its cost in conducting the special election.
(b) The special election shall be called and conducted in the same manner as provided by law for the conduct of special elections by a county.
(c) (1) Except as otherwise provided in paragraph (2), the sample ballot to be mailed to the voters, pursuant to Section 13303 of the Elections Code, shall be the full proposition, as set forth in the
ordinance calling the election, and the voter information guide shall include the entire adopted county transportation expenditure plan.
(2) (A) A county elections official, upon the request of an authority that posts the entire adopted county transportation expenditure plan on an Internet Web site maintained by the authority, may comply with paragraph (1) by printing, in the sample ballot, immediately below the full proposition, and in the voter information guide, in no less than 10-point bold type, text substantially as follows: “The adopted county transportation expenditure plan may be viewed electronically at [insert applicable Internet Web site address]. If you desire a printed copy of the adopted county
transportation expenditure plan, please call the county elections office at [insert applicable telephone number] and one will be mailed to you at no cost.” If the county elections official exercises the authority under this paragraph, the county elections official shall provide a printed copy of the entire adopted county transportation expenditure plan by mail to each person requesting a copy.
(B) A county that posts the entire adopted county transportation expenditure plan on an Internet Web site pursuant to subparagraph (A) shall ensure that the plan is posted in a manner that is easily accessible to voters.
(Amended by Stats. 2017, Ch. 640, Sec. 1. (AB 467) Effective January 1, 2018.)
(a) Any transactions and use tax ordinance adopted pursuant to this chapter shall be operative on the first day of the first calendar quarter commencing more than 110 days after adoption of the ordinance.
(b) Prior to the operative date of the ordinance, the authority shall contract with the State Board of Equalization to perform all functions incidental to the administration and operation of the ordinance.
(Amended by Stats. 2003, Ch. 129, Sec. 2. Effective January 1, 2004.)
The revenues from the taxes imposed pursuant to this chapter may be allocated by the authority for the construction and improvement of state highways, the construction, maintenance, improvement, and operation of local streets, roads, and highways, and the construction, improvement, and operation of public transit systems. For purposes of this section, “public transit systems” includes paratransit services.
(Amended by Stats. 1988, Ch. 962, Sec. 5.)
(a) A county transportation expenditure plan shall be prepared for the expenditure of the revenues expected to be derived from the tax imposed pursuant to this chapter, together with other federal, state, and local funds expected to be available for transportation improvements, for the period during which the tax is to be imposed.
(b) A county transportation expenditure plan shall not be adopted until it has received the approval of the board of supervisors and of the city councils representing both a majority of the cities in the county and a majority of the population residing in the incorporated areas of the county.
(c) The plan shall be adopted prior to the call of the election provided for in Section 180201.
(Added by Stats. 1987, Ch. 786, Sec. 1.)
(a) The authority may annually review and propose amendments to the county transportation expenditure plan adopted pursuant to Section 180206 to provide for the use of additional federal, state, and local funds, to account for unexpected revenues, or to take into consideration unforeseen circumstances.
(b) The authority shall notify the board of supervisors and the city council of each city in the county and provide them with a copy of the proposed amendments.
(c) The proposed amendments shall become effective 45 days after notice is given.
(Added by Stats. 1987, Ch. 786, Sec. 1.)