AB 1324,
as amended, Skinner. Transactions and use taxes: City of Elbegin delete Cerrito.end deletebegin insert Cerrito: County of Contra Costa.end insert
Existing law authorizes cities and counties, subject to certain limitations and approval requirements, to levy a transactions and use tax for general purposes, in accordance with the procedures and requirements set forth in the Transactions and Use Tax Law, including a requirement that the combined rate of all taxes that may be imposed in accordance with that law in the county not exceed 2%.
This bill would authorize the City of Elbegin delete Cerrito,end deletebegin insert Cerrito and the County of Contra Costa,end insert if certain requirements are met,begin insert eachend insert to impose abegin insert
separateend insert transactions and use tax for general purposes at a rate of no more than 0.5%begin delete that would,end deletebegin insert that,end insert in combination with other specified taxes,begin insert each wouldend insert exceed the combined rate limit.
These provisions would be repealed by their own terms on January 1, 2022, if the ordinance is not approved, as specified.
This bill would make legislative findings and declarations as to the necessity of a special statute for the City of El Cerrito.
Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
The people of the State of California do enact as follows:
Chapter 3.8 (commencing with Section 7293) is
2added to Part 1.7 of Division 2 of the Revenue and Taxation Code,
3to read:
4
Notwithstanding any other law, the City of El Cerrito
9begin insert and the County of Contra Costa eachend insert may impose abegin insert separateend insert
10 transactions and use tax for general purposes at a rate of no more
11than 0.5 percentbegin delete that would,end deletebegin insert that,end insert in combination with all taxes
12imposed pursuant to Part 1.6 (commencing with Section 7251),
13begin insert each wouldend insert
exceed the limit established in Section 7251.1, if all
14of the following requirements are met:
15(a) The citybegin insert or countyend insert adopts an ordinance proposing the
16transactions and use tax subject to any applicable voter approval
17requirement.
18(b) Thebegin insert city or countyend insert ordinance proposing the transactions and
19use tax is submitted to the electoratebegin insert of the adopting city or county,
20as applicable,end insert and is
approved by the voters voting on the
21ordinance as required by Article XIII C of the California
22Constitution. The election on the ordinance proposing the
23transactions and use tax may occur on or after November 4, 2014.
24(c) The transactions and use tax conforms to the Transactions
25and Use Taxbegin delete Law, Partend deletebegin insert
Law (Partend insert 1.6 (commencing with Section
26begin delete 7251),end deletebegin insert 7251)),end insert other than Section 7251.1.
27(d) The transactions and use tax is imposed on or after January
281, 2015.
29(e) Notwithstanding subdivision (d), an ordinance proposing a
30transactions and use tax pursuant to this section shall become
31operative as provided in Section 7265.
If, as of January 1, 2022, an ordinance proposing a
2transactions and use tax has not been approved as required by
3subdivision (b) of Section 7293, this chapter shall be repealed as
4of that same date.
The Legislature finds and declares that a special law
6is necessary and that a general law cannot be made applicable
7within the meaning of Section 16 of Article IV of the California
8Constitution because of the unique fiscal and public service
9pressures being experienced in the City of Elbegin delete Cerrito.end deletebegin insert Cerrito and
10the County of Contra Costa.end insert
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