Chapter 2. Transactions And Use Tax of California Public Utilities Code >> Division 10. >> Part 6. >> Chapter 2.
A retail transactions and use tax ordinance applicable in
the incorporated and unincorporated territory of the county may be
imposed by the district 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 majority of the
board of directors and by a majority of the governing bodies of the
appointing authorities listed in subdivision (a) of Section 60008,
and imposition of the tax is subsequently approved by two-thirds of
the voters voting on the measure at a special election called for
that purpose by the board of supervisors, at the request of the
district, and a county transportation expenditure plan is adopted
pursuant to Section 60106.
A retail transactions and use tax approved by the voters shall
remain in effect for not longer than 20 years, or any lesser period
of time specified in the tax ordinance. The tax may be continued in
effect, or reimposed, by a tax ordinance adopted by the district and
the reimposition of the tax is approved by two-thirds of the voters.
(a) The district, in the ordinance, shall do all of the
(1) State the nature of the tax to be imposed.
(2) Establish the tax rate, which may be in 1/4 percent increments
and shall not exceed a maximum tax rate of 1 percent.
(3) Specify the period during which the tax will be imposed.
(4) Specify the purposes for which the revenue derived from the
tax will be used.
(b) The proposition shall include an appropriations limit for that
entity pursuant to Section 4 of Article XIII B of the California
(a) The county shall conduct the special election called by
the board of supervisors pursuant to Section 60100. If the measure is
approved, the district 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
(c) 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 handbook shall include the entire adopted county
transportation expenditure plan.
(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 120 days after adoption of the
(b) Prior to the operative date of the ordinance, the district
shall contract with the State Board of Equalization to perform all
functions incidental to the administration and operation of the
The revenues from the taxes imposed pursuant to this chapter
may be allocated by the district 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.
(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
unless it has been approved by a majority of the governing bodies of
the appointing authorities listed in subdivision (a) of Section 60008
at the time those bodies approve the ordinance described in Section
(c) The plan shall be adopted prior to the call of the election
provided for in Section 60100.
(a) The district may annually review and propose amendments
to the county transportation expenditure plan adopted pursuant to
Section 60106 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 district 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.