Section 132302 Of Article 5. Transactions And Use Tax From California Public Utilities Code >> Division 12.7. >> Chapter 2. >> Article 5.
132302
. The commission, in the ordinance, shall state the nature of
the tax to be imposed, the tax rate or the maximum tax rate, the
purposes for which the revenue derived from the tax will be used, and
may set a term during which the tax will be imposed. The purposes
for which the tax revenues will be used may include, but are not
limited to, the administration of this chapter, including legal
actions related thereto, the construction, capital acquisition,
maintenance, and operation of streets, roads, and highways, including
state highways, and the construction, maintenance, and operation of
public transit systems, including exclusive public mass transit
guideway systems. These purposes include expenditures for the
planning, environmental reviews, engineering and design costs, and
related right-of-way acquisition. The ordinance shall contain an
expenditure plan which shall include the allocation of revenues for
the purposes authorized by this section.