Chapter 8. Supplemental School Revenues of California Education Code >> Division 3. >> Title 2. >> Part 24. >> Chapter 8.
(a) Revenues derived from a transactions and use tax imposed
pursuant to Chapter 3.5 (commencing with Section 7288.1) of Part 1.7
of Division 2 of the Revenue and Taxation Code shall be allocated
directly to each school district within the county and to the county
office of education on the basis of an equal amount for each unit of
average daily attendance within the county.
(b) The average daily attendance used for purposes of the
allocations pursuant to subdivision (a) shall be the same average
daily attendance used for purposes of allocations pursuant to Section
8880.5 of the Government Code.
(a) Revenues from any transactions and use tax imposed
pursuant to Chapter 3.5 (commencing with Section 7288.1) of Part 1.7
of Division 2 of the Revenue and Taxation Code shall not be
considered "allocated local proceeds of taxes" pursuant to Section
41202 of the Education Code or paragraph (2) of subdivision (b) of
Section 8 of Article XVI of the California Constitution.
(b) Revenues derived from any transactions and use tax imposed
pursuant to Chapter 3.5 (commencing with Section 7288.1) of Part 1.7
of Division 2 of the Revenue and Taxation Code shall supplement, and
shall not be offset against, the allocations made pursuant to Section
2558 or 42238 of the Education Code.
In the event an ordinance is proposed to the voters in a
county pursuant to Section 7288.3 of the Revenue and Taxation Code,
each school district and the county office of education shall
concurrently, as necessary, propose an increase in its appropriations
limit pursuant to Section 4 of Article XIII B of the California
Constitution in an amount equal to or greater than the revenues
derived from any transactions and use tax imposed pursuant to Chapter
3.5 (commencing with Section 7288.1) of Part 1.7 of Division 2 of
the Revenue and Taxation Code.
For purposes of this chapter, a "school district" includes a
community college district.