Amended in Assembly May 9, 2016

California Legislature—2015–16 Regular Session

Assembly Bill No. 1665

Introduced by Assembly begin delete Member end delete begin insert Members end insert Bonilla begin insert and Frazier end insert

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(Coauthor: Assembly Member Baker)

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(Coauthor: Senator Glazer)

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January 14, 2016

An act to amend begin delete Sections end delete begin insert Section end insert 7291 begin delete and 7292 end delete of the Revenue and Taxation Code, relating to begin delete taxation. end delete begin insert taxation, and declaring the urgency thereof, end insert begin insert to take effect immediately. end insert

LEGISLATIVE COUNSEL’S DIGEST

AB 1665, as amended, Bonilla. Transactions and use taxes: County of Alameda, County of Contra Costa, and Contra Costa Transportation Authority.

Existing law authorizes the County of Alameda and the County of Contra Costa 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. Existing law repeals this authority on December 31, 2020, if the ordinance is not approved by the voters by that date.

This bill would begin delete extend this taxing authority of the County of Alameda until December 31, 2024, and would shift end delete begin insert remove end insert this begin delete same end delete taxing begin delete authority, as so extended, end delete begin insert authority end insert from begin insert the County of Alameda and end insert the County of Contra Costa begin insert and grant this taxing authority end insert to the Contra Costa Transportation Authority.

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This bill would authorize the continued effect of an existing ordinance in effect on January 1, 2016, and previously adopted under the authority of existing law amended by this bill.

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This bill would declare that it is to take effect immediately as an urgency statute.

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Vote:  begin delete majority end delete begin insert ²⁄₃ end insert . 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, begin delete the County of Alameda
and end delete the Contra Costa Transportation Authority may begin delete each end delete 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 pursuant to 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 begin delete county or the end delete Contra Costa Transportation Authority
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 and is approved by the voters voting
on the ordinance pursuant to 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.

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SEC. 2.  

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

7292.  

If, as of December 31, 2024, an ordinance proposing 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.

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begin insert SEC. 2. end insert   

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begin insert Notwithstanding any other law, any ordinance
previously adopted under the authority of Section 7291 of the
Revenue and Taxation Code as amended by Chapter 194 of the
Statutes of 2013, and in effect on January 1, 2016, may continue
in effect. end insert

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 by the Contra Costa Transportation Authority in
providing essential transportation programs.

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begin insert SEC. 4. end insert   

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This act is an urgency statute necessary for the
immediate preservation of the public peace, health, or safety within
the meaning of Article IV of the Constitution and shall go into
immediate effect. The facts constituting the necessity are:

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In order to ensure that the residents of the County of Contra
Costa have adequate transportation services, it is necessary that
this measure take effect immediately.

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