AB 2119, as introduced, Stone. Local taxes: transactions and use taxes.
Existing law authorizes the board of supervisors of a county to levy, increase, or extend a transactions and use tax, as specified, if approved by the required vote of the board and the required vote of the qualified voters.
This bill would authorize the board of supervisors of a county to levy, increase, or extend a transactions and use tax throughout the entire county or within the unincorporated area of the county, if approved by the qualified voters of the entire county or the unincorporated area of the county, as applicable. This bill would require the revenues derived from the imposition of this tax to only be used within the area for which the tax was approved by the qualified voters.
Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 7285 of the Revenue and Taxation Code
2 is amended to read:
The board of supervisors of any county may levy,
2increase, or extend a transactions and use taxbegin insert throughout the entire
3county or within the unincorporated area of the countyend insert for general
4purposes at a rate of 0.125 percent or a multiple thereof, if the
5ordinance proposing that tax is approved by a two-thirds vote of
6all members of the board of supervisors and the tax is approved
7by a majority vote of the qualified voters of thebegin insert entire county or
8the unincorporated area of theend insert countybegin insert, as applicable,end insert voting in an
9election on the issue. The
board of supervisors may levy, increase,
10or extend more than one transaction and use tax under this section,
11if the adoption of each tax is in the manner prescribed in this
12section. The transactions and use tax shall conform to Part 1.6
13(commencing with Section 7251).begin insert The revenues derived from the
14imposition of a tax pursuant to this section shall only be used for
15general purposes within the area for which the tax was approved
16by the qualified voters.end insert
Section 7285.5 of the Revenue and Taxation Code is
18amended to read:
(a) As an alternative to the procedure set forth in
20Section 7285, the board of supervisors of any county may levy,
21increase, or extend a transactions and use taxbegin insert throughout out the
22entire county or within the unincorporated area of the county, as
23applicable,end insert for specific purposes. The tax may be levied, increased,
24or extended at a rate of 0.125 percent, or a multiple thereof, for
25the purpose for which it is established, if all of the following
26requirements are met:
27(1) The ordinance proposing that tax is approved by a two-thirds
28vote of all members of the board of supervisors and is subsequently
29approved by a two-thirds vote of the qualified voters of thebegin insert
entire
30county or the unincorporated area of theend insert countybegin insert, as applicable,end insert
31 voting in an election on the issue.
32(2) The transactions and use tax conforms to the Transactions
33and Use Tax Law Part 1.6 (commencing with Section 7251).
34(3) The ordinance includes an expenditure plan describing the
35specific projects for which the revenues from the tax may be
36expended.
37(b) A county shall be deemed to be an authority for purposes
38of Chapter 1 (commencing with Section 55800) of Part 3 of
39Division 2 of Title 5 of the Government Code.
P3 1(c) The revenues derived from the imposition of a tax
pursuant
2to this section shall only be used for specific purposes within the
3area for which the tax was approved by the qualified voters
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