BILL NUMBER: AB 210	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  MARCH 18, 2013

INTRODUCED BY   Assembly Member Wieckowski
   (Coauthors: Assembly Members Bonta, Buchanan,  Quirk, 
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
of  Alameda   Alameda and the County of Contra
Costa  .
   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 
, and would authorize the County of Contra Costa,  to impose
the transactions and use tax for countywide transportation programs
until  January 1, 2017   December 31, 2020,
 conditioned  ,  upon prior voter approval.

   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.  Section 7291 of the Revenue and Taxation Code is
amended to read:
   7291.  Notwithstanding any other law, the County of Alameda 
and the County of Contra Costa  may  each  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   county 
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 a November 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 Transactions and
Use Tax Law, Part 1.6 (commencing with Section 7251), other than
Section 7251.1.
  SEC. 2.  Section 7292 of the Revenue and Taxation Code is amended
to read:
   7292.  If, as of  January 1, 2017, the  
December 31, 2020, an  ordinance proposing  the
  a  transactions and use tax has not been approved
as required by subdivision (b) of Section 7291, this chapter shall
be repealed as of that same date.
   SEC. 3. 
    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 because of the unique fiscal
pressures being experienced in the County of Alameda and the County
of Contra Costa in providing essential transportation programs.