BILL NUMBER: AB 1371	CHAPTERED  07/13/99

	CHAPTER   110
	FILED WITH SECRETARY OF STATE   JULY 13, 1999
	APPROVED BY GOVERNOR   JULY 13, 1999
	PASSED THE SENATE   JULY 1, 1999
	PASSED THE ASSEMBLY   APRIL 22, 1999

INTRODUCED BY   Assembly Member Granlund

                        FEBRUARY 26, 1999

   An act to add Chapter 2.95 (commencing with Section 7286.56) to
Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to
taxation.



	LEGISLATIVE COUNSEL'S DIGEST


   AB 1371, Granlund.  Transactions and use tax:  Town of Yucca
Valley.
   Existing law authorizes various local governmental entities, in
accordance with certain limitations and approval requirements, to
levy transactions and use taxes in accordance with the procedures and
requirements set forth in the Transactions and Use Tax Law.
   This bill would additionally authorize the Town of Yucca Valley,
subject to the approval of 2/3 of the voters voting on the issue at
an election, to levy a transactions and use tax pursuant to the
Transactions and Use Tax Law at a rate of 0.25%, or a multiple
thereof, not to exceed 1%, for purposes of funding transportation and
park repair, replacement, construction, and reconstruction.
   This bill would make legislative findings and declarations as to
the necessity of a special statute.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:


  SECTION 1.  Chapter 2.95 (commencing with Section 7286.56) is added
to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read:


      CHAPTER 2.95.  YUCCA VALLEY TRANSACTIONS AND USE TAX

   7286.56.  (a) Subject to subdivision (b), the Town of Yucca Valley
may levy a transactions and use tax at a rate of 0.25 percent, or a
multiple thereof, not to exceed 1 percent, if an ordinance or
resolution proposing that tax is approved by a majority vote of all
the members of the town council and the tax is approved by a
two-thirds vote of the qualified voters of the town voting in an
election on the issue.
   (b) (1) Any transactions and use tax levied under this section
shall be levied pursuant to the Transactions and Use Tax Law (Part
1.6 (commencing with Section 7251)).
   (2) The net revenues derived from a tax levied under this section
shall be expended exclusively for transportation and the repair,
replacement, construction, or reconstruction of the town's parks.
  SEC. 2.  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 of the California Constitution
because of the uniquely severe fiscal difficulties being experienced
by the Town of Yucca Valley in providing adequate transportation and
park facilities to its residents.