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Section 131102 Of Chapter 3. Retail Transactions And Use Tax From California Public Utilities Code >> Division 12.5. >> Chapter 3.
131102
. (a) A retail transactions and use tax ordinance for a tax
of either one-half of 1 percent or 1 percent applicable in the
incorporated and unincorporated territory of a county may be imposed
by a county transportation authority or the commission in the manner
prescribed in Section 131103 and Part 1.6 (commencing with Section
7251) of Division 2 of the Revenue and Taxation Code, if two-thirds
of the electors voting on the measure vote to approve its imposition
at an election which shall be called for this purpose by the board of
supervisors within one year after the adoption of a county
transportation expenditure plan.
(b) The ordinance shall take effect at the close of the polls on the day of election at which the proposition, as set forth in Section 131108, is adopted. The ordinance shall specify the period, as determined by the adopted county transportation expenditure plan during which the tax will be imposed. The tax may be terminated earlier if the projects in the adopted plan are completed and any bonds outstanding issued pursuant to this division are redeemed.
(b) The ordinance shall take effect at the close of the polls on the day of election at which the proposition, as set forth in Section 131108, is adopted. The ordinance shall specify the period, as determined by the adopted county transportation expenditure plan during which the tax will be imposed. The tax may be terminated earlier if the projects in the adopted plan are completed and any bonds outstanding issued pursuant to this division are redeemed.
