BILL NUMBER: SB 203	CHAPTERED  10/07/05

	CHAPTER  682
	FILED WITH SECRETARY OF STATE  OCTOBER 7, 2005
	APPROVED BY GOVERNOR  OCTOBER 7, 2005
	PASSED THE SENATE  AUGUST 29, 2005
	PASSED THE ASSEMBLY  AUGUST 22, 2005
	AMENDED IN ASSEMBLY  JUNE 21, 2005

INTRODUCED BY   Senator Simitian
   (Principal coauthor: Senator Speier)
   (Principal coauthors: Assembly Members Mullin, Ruskin, and Yee)

                        FEBRUARY 10, 2005

   An act to add Chapter 2.995 (commencing with Section 7286.90) to
Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to
taxation.



	LEGISLATIVE COUNSEL'S DIGEST


   SB 203, Simitian  Transactions and use taxes: County of San Mateo:
parks and recreation.
   The Transactions and Use Tax Law authorizes counties to levy
transactions and use taxes as special taxes in accordance with the
procedures and requirements set forth in that law.
   This bill would authorize the County of San Mateo to impose a
transactions and use tax for specified park and recreation purposes
if certain conditions, including 2/3 voter approval, are met. This
bill would also specify that, if the special tax authorized by the
bill is imposed, the imposition would be in lieu of a specified
transactions and use tax that the county would otherwise be
authorized to impose as a special tax.
   This bill makes legislative findings and declarations as to the
necessity of a special statute.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:


  SECTION 1.  Chapter 2.995 (commencing with Section 7286.90) is
added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to
read:
      CHAPTER 2.995.  SAN MATEO COUNTY TRANSACTIONS AND USE TAX FOR
PARKS AND RECREATION PURPOSES

   7286.90.  (a) In addition to the tax levied pursuant to Part 1.5
(commencing with Section 7200) and any other tax authorized by this
part, the Board of Supervisors of the County of San Mateo may impose
a transactions and use tax in lieu of, and not in addition to, a tax
imposed under Section 7285.5 for the purposes described in paragraph
(4), by the adoption of an ordinance in accordance with this part if
all of the following conditions are met:
   (1) The ordinance imposing the tax is approved by a two-thirds
vote of all members of the board of supervisors and is subsequently
submitted to and approved by the voters of the county by a two-thirds
vote of those voters voting on the ordinance in accordance with
Article 3.7 (commencing with Section 53720) of Chapter 4 of Part 1 of
Division 2 of Title 5 of the Government Code.
   (2) The ordinance includes an expenditure plan describing the
purposes for which the revenues from the tax may be expended,
consistent with the purposes described in paragraph (4). The plan may
provide for distribution of revenues to cities and special districts
within the county for implementation of the plan.
   (3) The tax is imposed at a rate of 0.125 or 0.25 percent for a
specified period of time.
   (4) The revenues collected from the tax are used only for park and
recreation acquisition, improvements, maintenance, programs, and
operations within the incorporated and unincorporated areas of the
county.
   (5) The transactions and use tax conforms to Part 1.6 (commencing
with Section 7251).
   (b) Notwithstanding paragraph (3) of subdivision (a), the Board of
Supervisors of the County of San Mateo may impose a transactions and
use tax in any succeeding period if all of the conditions specified
in subdivision (a) are met for that succeeding period.
  SEC. 2.  The Legislature finds and declares that a special law is
necessary and that a general law cannot be made applicable within the
meaning of Section 16 of Article IV of the California Constitution
because of the unique fiscal pressures being experienced by the
County of San Mateo in providing essential park and recreation
services.