BILL NUMBER: AB 1086	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  MAY 19, 2011
	AMENDED IN ASSEMBLY  APRIL 4, 2011

INTRODUCED BY   Assembly Member Wieckowski

                        FEBRUARY 18, 2011

   An act to add and repeal Chapter 3.7 (commencing with Section
7291) of Part 1.7 of Division 2 of the Revenue and Taxation Code,
relating to taxation.



	LEGISLATIVE COUNSEL'S DIGEST


   AB 1086, as amended, Wieckowski. Transactions and use taxes:
County of Alameda.
   Existing law authorizes various local governmental entities,
subject to certain limitations and approval requirements, to levy a
transactions and use tax for specific purpose, in accordance with the
procedures and requirements set forth in the Transactions and Use
Tax Law, including a requirement that the combined rate of all taxes
that may be imposed under that law in the county may not exceed 2
percent.
   This bill would authorize the County of Alameda to impose a
transactions and use tax  , in excess of the combined rate,
where   for the support of countywide transportation
programs at a rate of no more than 0.05% that would, in combination
with other specified taxes, exceed the combined rate, if 
certain requirements are met  for a specified purpose, as
provided  .
   This bill would  provide that this chapter remain in
effect only until January 1, 2013, and would  repeal
 this chapter   these provisions  on
January 1, 2014  , if the ordinance is not approved, as specified
 .
   This bill makes legislative findings and declarations as to the
necessity of a special statute.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


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

  SECTION 1.  Chapter 3.7 (commencing with Section 7291) is added to
Part 1.7 of Division 2 of the Revenue and Taxation Code, to read:
      CHAPTER 3.7.  LOCAL GOVERNMENT FINANCE IN THE COUNTY OF ALAMEDA


   7291.  Notwithstanding any other provision of law, the County of
Alameda may adopt an ordinance imposing a transactions and use tax
for the support of countywide transportation programs at a rate 
of no more than 0.5 percent  that would, in combination with all
taxes imposed in accordance with Part 1.6 (commencing with Section
7251), exceed the limit established in Section 7251.1, if all of the
following requirements are met:
   (a) The  local government entity   County
  of Alameda  adopts an ordinance proposing the
transactions and use tax by any applicable voting approval
requirement.
   (b) The ordinance proposing the transactions and use tax is
submitted to the electorate on the November 6, 2012, general election
ballot and is approved by  two-thirds of  the
voters voting on the ordinance  in accordance with Article XIII
    C of the California Constitution  .
   (c) The transactions and use tax conforms to the Transaction and
Use Tax Law, Part 1.6 (commencing with Section 7251), other than
Section 7251.1. 
   7292.  This chapter shall remain in effect only until January 1,
2013, and as of January 1, 2014, is repealed.  
   7292.  If the ordinance proposing the transactions and use tax is
not approved as required by subdivision (b) of Section 7291, this
chapter shall be repealed as of January 1, 2014. 
  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 experienced in the County of
Alameda in providing essential transportation programs.