BILL NUMBER: AB 1086	AMENDED
	BILL TEXT

	AMENDED IN SENATE  JUNE 29, 2011
	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 for the support of countywide transportation
programs at a rate of no more than  0.05%  
0.5%  that would, in combination with other specified taxes,
exceed the combined rate, if certain requirements are met.
   This bill would repeal 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
  impose  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 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 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   Transactions  and Use Tax Law, Part
1.6 (commencing with Section 7251), other than Section 7251.1.
   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.