AB 2119, as amended, 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 countybegin insert if levied on the entire county,end insert orbegin insert ofend insert the unincorporated area of the countybegin delete, as applicable.end deletebegin insert
if levied on the unincorporated area of the county.end insert 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,
4increase, or extend a transactions and use tax throughout the entire
5county or within the unincorporated area of the county for general
6purposes at a rate of 0.125 percent or a multiple thereof, if the
7ordinance proposing that tax is approved by a two-thirds vote of
8all members of the board of supervisors and the tax is approved
9by a majority vote of the qualified voters of the entire countybegin insert if
10levied on the entire countyend insert or the unincorporated area of thebegin delete county, begin insert
county if levied on the unincorporated area of the
11as applicable,end delete
12county,end insert voting in an election on the issue. The board of supervisors
13may levy, increase, or extend more than one transaction and use
14tax under this section, if the adoption of each tax is in the manner
15prescribed in this section. The transactions and use tax shall
16conform to Part 1.6 (commencing with Section 7251). The revenues
17derived from the imposition of a tax pursuant to this section shall
18only be used for general purposes within the area for which the
19tax was approved by the qualified voters.
Section 7285.5 of the Revenue and Taxation Code is
21amended to read:
(a) As an alternative to the procedure set forth in
23Section 7285, the board of supervisors of any county may levy,
24increase, or extend a transactions and use tax throughoutbegin delete outend delete the
25entire county or within the unincorporated area of the county, as
26applicable, for specific purposes. The tax may be levied, increased,
27or extended at a rate of 0.125 percent, or a multiple thereof, for
28the purpose for which it is established, if all of the following
29requirements are met:
30(1) The ordinance proposing that tax is approved by a two-thirds
31vote of all members of the board of supervisors and is subsequently
32approved by a two-thirds vote of the qualified voters of the entire
33countybegin insert
if levied on the entire countyend insert or the unincorporated area of
34thebegin delete county, as applicable,end deletebegin insert county if levied on the unincorporated
35area of theend insertbegin insert county, end insertvoting in an election on the issue.
36(2) The transactions and use tax conforms to the Transactions
37and Use Tax Law Part 1.6 (commencing with Section 7251).
P3 1(3) The ordinance includes an expenditure plan describing the
2specific projects for which the revenues from the tax may be
3expended.
4(b) A county shall be deemed to be an authority for purposes
5of
Chapter 1 (commencing with Section 55800) of Part 3 of
6Division 2 of Title 5 of the Government Code.
7(c) The revenues derived from the imposition of a tax pursuant
8to this section shall only be used for specific purposes within the
9area for which the tax was approved by the qualified voters.
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