Amended in Assembly March 18, 2013

California Legislature—2013–14 Regular Session

Assembly BillNo. 210


Introduced by Assembly Member Wieckowski

(Coauthors: Assembly Members Bonta, Buchanan,begin insert Quirk,end insert and Skinner)

January 30, 2013


An act to amend Sections 7291 and 7292 of the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL’S DIGEST

AB 210, as amended, Wieckowski. Transactions and use taxes: County ofbegin delete Alamedaend deletebegin insert Alameda and the County of Contra Costaend insert.

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 Alamedabegin insert, and would authorize the County of Contra Costa,end insert to impose the transactions and use tax for countywide transportation programs untilbegin delete January 1, 2017end deletebegin insert December 31, 2020,end insert conditionedbegin delete,end delete upon prior voter approval.

begin insert

This bill makes legislative findings and declarations as to the necessity of a special statute.

end insert

Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.

The people of the State of California do enact as follows:

P2    1

SECTION 1.  

Section 7291 of the Revenue and Taxation Code
2 is amended to read:

3

7291.  

Notwithstanding any other law, the County of Alameda
4begin insert and the County of Contra Costaend insert maybegin insert eachend insert impose a transactions
5and use tax for the support of countywide transportation programs
6at a rate of no more than 0.5 percent that would, in combination
7with all taxes imposed in accordance with Part 1.6 (commencing
8with Section 7251), exceed the limit established in Section 7251.1,
9if all of the following requirements are met:

10(a) Thebegin delete County of Alamedaend deletebegin insert countyend insert adopts an ordinance
11proposing the transactions and use tax by any applicable voting
12approval requirement.

13(b) The ordinance proposing the transactions and use tax is
14submitted to the electorate begin delete on a November general election ballotend delete
15 and is approved by the voters voting on the ordinance in accordance
16with Article XIII C of the California Constitution.

17(c) The transactions and use tax conforms to the Transactions
18and Use Tax Law, Part 1.6 (commencing with Section 7251), other
19than Section 7251.1.

20

SEC. 2.  

Section 7292 of the Revenue and Taxation Code is
21amended to read:

22

7292.  

If, as ofbegin delete January 1, 2017, theend deletebegin insert December 31, 2020, anend insert
23 ordinance proposingbegin delete theend deletebegin insert aend insert transactions and use tax has not been
24approved as required by subdivision (b) of Section 7291, this
25chapter shall be repealed as of that same date.

26begin insert

begin insertSEC. 3.end insert  

end insert

begin insertThe Legislature finds and declares that a special law
27is necessary and that a general law cannot be made applicable
28within the meaning of Section 16 of Article IV because of the unique
29fiscal pressures being experienced in the County of Alameda and
30the County of Contra Costa in providing essential transportation
31programs.end insert



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