AB 210, as introduced, Wieckowski. Transactions and use taxes: County of Alameda.
Existing law authorizes 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 0.5% that, in combination with other specified taxes, exceeds the combined rate of all these taxes that may be imposed, if certain requirements are met, including a requirement that the ordinance proposing the transactions and use tax be submitted to, and approved by, the voters on a certain date. Existing law repeals this authority on January 1, 2014, if the ordinance is not approved by the voters on that date.
This bill would extend the authority of the County of Alameda to impose the transactions and use tax for countywide transportation programs until January 1, 2017 conditioned, upon prior voter approval.
Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 7291 of the Revenue and Taxation Code
2 is amended to read:
Notwithstanding any other law, the County of Alameda
4may impose a transactions and use tax for the support of
5countywide transportation programs at a rate of no more than 0.5
6percent that would, in combination with all taxes imposed in
7accordance with Part 1.6 (commencing with Section 7251), exceed
8the limit established in Section 7251.1, if all of the following
9requirements are met:
10(a) The County of Alameda adopts an ordinance proposing the
11transactions and use tax by any applicable voting approval
12requirement.
13(b) The ordinance proposing the transactions and use tax is
14submitted to the electorate onbegin delete theend deletebegin insert
aend insert Novemberbegin delete 6, 2012,end delete
general
15election ballot and is approved by the voters voting on the
16ordinance in accordance with Article XIII C of the California
17Constitution.
18(c) The transactions and use tax conforms to the Transactions
19and Use Tax Law, Part 1.6 (commencing with Section 7251), other
20than Section 7251.1.
Section 7292 of the Revenue and Taxation Code is
22amended to read:
Ifbegin insert, as of January 1, 2017,end insert the ordinance proposing the
24transactions and use taxbegin delete is notend deletebegin insert has not beenend insert approved as required
25by subdivision (b) of Section 7291, this chapter shall be repealed
26as ofbegin delete January 1, 2014end deletebegin insert that same dateend insert.
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