Today's Law As Amended

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AB-723 Transactions and use taxes: County of Alameda: Santa Cruz Metropolitan Transit District.(2019-2020)



SECTION 1.

 Section 29140 of the Public Utilities Code is amended to read:

29140.
 (a)  The board shall, by ordinance, impose transactions and use taxes in conformity with Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code for the purposes specified in Sections 29142 and 29142.2, subject to periodic legislative review and amendment.
(b) Notwithstanding Section 7251.1 of the Revenue and Taxation Code, a transactions and use tax rate imposed pursuant to subdivision (a) on or before the effective date of the act adding this subdivision that applies within the County of Alameda shall not be considered for purposes of the combined rate limit within the County of Alameda established by that section.

SEC. 2.

 Section 98290 of the Public Utilities Code is amended to read:

98290.
 (a)  A retail transactions and use tax ordinance may be adopted by the board in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, provided that two-thirds of the electors voting on the measure vote to authorize its enactment at a special election called for that purpose by the board.
(b) Notwithstanding Section 7251.1 of the Revenue and Taxation Code, a transactions and use tax rate imposed pursuant to subdivision (a) on or before the effective date of the act adding this subdivision shall not be considered for purposes of the combined rate limit established by that section.

SEC. 3.

 Section 7292.2 of the Revenue and Taxation Code is amended to read:

7292.2.
 (a)  Notwithstanding any other law, the County of Alameda may impose a transactions and use tax for general or specific purposes to support countywide programs at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceed the limit established in Section 7251.1, if all of the following requirements are met:
(a) (1)  The county adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.
(b) (2)  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) (3)  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.
(b) (1) Notwithstanding Section 7251.1, neither of the following shall be considered for purposes of the rate limit established by that section:
(A) A transactions and use tax rate imposed pursuant to subdivision (a).
(B) A transactions and use tax rate imposed by the County of Alameda pursuant to authority previously granted by Chapter 327 of the Statutes of 2011, as amended by Chapter 194 of the Statutes of 2013.
(2) This subdivision does not constitute a change in, but is declaratory of, existing law.
SEC. 4.
 The Legislature finds and declares that a special statute is necessary and that a general statute cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the unique fiscal pressures being experienced in the Counties of Alameda and Santa Cruz.