ACA 4, as amended, Frazier. Local government transportation projects: special taxes: voter approval.
The California Constitution conditions the imposition of a special tax by a city, county, or special district upon the approval of 2⁄3 of the voters of the city, county, or special district voting on that tax, except that certain school entities may levy an ad valorem property tax for specified purposes with the approval of 55% of the voters within the jurisdiction of these entities.
The California Constitution prohibits the Legislature from imposing taxes for local purposes, but allows the Legislature to authorize local governments to impose them. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing law authorizes local governments to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law.
This measure would provide that the imposition, extension, or increase of a sales and use tax imposed pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law or a transactions and use tax imposed in accordance with the Transactions and Use Tax Law by abegin delete local governmentend deletebegin insert county, city, city and county, or special districtend insert for the purpose of providing funding for local transportation projects, as defined, requires the approval of 55% of its voters voting on the proposition. The measure would also make conforming and technical, nonsubstantive changes. This measure would also provide that it would become effective
immediately upon approval by the voters and would apply to any local measure imposing, extending, or increasing a sales and use tax or transactions and use tax for local transportation projects submitted at the same election.
Vote: 2⁄3. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
P2 1Resolved by the Assembly, the Senate concurring, That the
2Legislature of the State of California at its 2015-16 Regular
3Session commencing on the first day of December 2014, two-thirds
4of the membership of each house concurring, hereby proposes to
5the people of the State of California that the Constitution of the
6State be amended as follows:
That Section 4 of Article XIII A thereof is amended to
8read:
Except as otherwise provided by Section 2 of Article
10XIII C, a city, county, or special district, by a two-thirds vote of
11its voters voting on the proposition, may impose a special tax
12within that city, county, or special district, except an ad valorem
13tax on real property or a transactions tax or sales tax on the sale
14of real property within that city, county, or special district.
That Section 2 of Article XIII C thereof is amended
16to read:
Notwithstanding any other provision of this
18Constitution:
19(a) A tax imposed by any local government is either a general
20tax or a special tax. A special district or agency, including a school
21district, has no authority to levy a general tax.
P3 1(b) A local government shall not impose, extend, or increase
2any general tax unless and until that tax is submitted to the
3electorate and approved by a majority vote. A general tax is not
4deemed to have been increased if it is imposed at a rate not higher
5than the maximum rate so approved. The election required by this
6subdivision shall be consolidated with a regularly scheduled general
7election for
members of the governing body of the local
8government, except in cases of emergency declared by a unanimous
9vote of the governing body.
10(c) Any general tax imposed, extended, or increased, without
11voter approval, by any local government on or after January 1,
121995, and prior to November 6, 1996, may continue to be imposed
13only if that general tax is approved by a majority vote of the voters
14voting in an election on the issue of the imposition, which election
15is held no later than November 6, 1998, and in compliance with
16subdivision (b).
17(d) (1) Except as otherwise provided in paragraph (2), a local
18government shall not impose, extend, or increase any special tax
19unless and until that tax is submitted to the electorate and approved
20by two-thirds of the voters
voting on the proposition. A special
21tax is not deemed to have been increased if it is imposed at a rate
22not higher than the maximum rate so approved.
23(2) (A) The imposition, extension, or increase of a sales and
24use tax imposed pursuant to the Bradley-Burns Uniform Local
25Sales and Use Tax Law, or its successor, or a transactions and use
26tax imposed in accordance with the Transactions and Use Tax
27Law, or its successor, by abegin delete local governmentend deletebegin insert county, city, city and
28county, or special districtend insert for the purpose of providing funding for
29local transportation projects under its jurisdiction, as may otherwise
30be authorized by law, requires the approval of 55
percent of the
31voters voting on the proposition. A
sales and use tax or transactions
32and use tax for the purpose of providing funding for local
33transportation projects is not deemed to have been increased if it
34is imposed at a rate not higher than the maximum rate previously
35approved in the manner required by law.
36(B) For purposes of this paragraph, “local transportation project”
37means the planning, design, development, financing, construction,
38reconstruction, rehabilitation, improvement, acquisition, lease,
39operation, or maintenance of local streets, roads, and highways,
40state highways and freeways, and public transit systems.
P4 1(3) This subdivision, and the amendments made to Section 4 of
2Article XIII A by the act adding this subdivision, shall become
3effective immediately upon approval by the voters and shall apply
4to any local measure imposing, extending, or increasing a sales
5and use tax imposed pursuant to the Bradley-Burns Uniform Local
6Sales and Use Tax Law or a transactions and use tax imposed in
7accordance with the Transactions and Use Tax Law for the funding
8of local transportation projects that is submitted at the same
9election.
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