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SB-703 Transactions and use taxes: County of Alameda and Cities of La Puente and Santa Fe Springs.(2017-2018)

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Date Published: 06/20/2017 09:00 PM
SB703:v97#DOCUMENT

Amended  IN  Assembly  June 20, 2017
Amended  IN  Senate  May 03, 2017

CALIFORNIA LEGISLATURE— 2017–2018 REGULAR SESSION

Senate Bill No. 703


Introduced by Senator Senators Skinner and Hernandez
(Coauthor: Assembly Member Calderon)

February 17, 2017


An act to amend the heading of Chapter 3.7 (commencing with Section 7291) of, and to add and repeal Chapter 2.66 (commencing with Section 7286.27) and Chapter 3.73 (commencing with Section 7292.2) of of, Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


SB 703, as amended, Skinner. Transactions and use taxes: County of Alameda. Alameda and Cities of La Puente and Santa Fe Springs.
Existing law authorizes cities and counties, subject to certain limitations and approval requirements, to levy a transactions and use tax for general or specific 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 County of Alameda and the Cities of La Puente and Santa Fe Springs to each impose a transactions and use tax for general or specific purposes at a rate of no more than 0.5% that, in combination with other transactions and use taxes, would exceed the above-described combined rate limit of 2%, if the county or the city adopts an ordinance proposing the tax and the ordinance proposing the tax is approved by the voters, subject to applicable voter approval requirements, as specified. The bill would repeal this authorization on December 31, 2022, if an ordinance proposing the tax has not been approved by that date in the county. county or either city. The bill would also make a technical conforming correction.
This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Alameda. Alameda and the Cities of La Puente and Santa Fe Springs.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

The people of the State of California do enact as follows:


SECTION 1.

 Chapter 2.66 (commencing with Section 7286.27) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read:
CHAPTER  2.66. La Puente and Santa Fe Springs Transactions and Use Taxes

7286.27.
 Notwithstanding any other law, the Cities of La Puente and Santa Fe Springs may each impose a transactions and use tax for general or specific purposes to support citywide 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) The city adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.
(b) 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) 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.

7286.28.
 If, as of December 31, 2022, an ordinance proposing a transactions and use tax has not been approved in either the City of La Puente or the City of Santa Fe Springs as required by subdivision (b) of Section 7286.27, this chapter shall be repealed as of that same date.

SECTION 1.SEC. 2.

 The heading of Chapter 3.7 (commencing with Section 7291) of Part 1.7 of Division 2 of the Revenue and Taxation Code is amended to read:
CHAPTER  3.7. Contra Costa Transportation Authority Transactions and Use Tax

SEC. 2.SEC. 3.

 Chapter 3.73 (commencing with Section 7292.2) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read:
CHAPTER  3.73. Local Government Finance in the County of Alameda

7292.2.
 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) The county adopts an ordinance proposing the transactions and use tax by an applicable voting approval requirement.
(b) 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) 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.

7292.3.
 If, as of December 31, 2022, an ordinance proposing a transactions and use tax has not been approved in the County of Alameda as required by subdivision (b) of Section 7292.2, this chapter shall be repealed as of that same date.

SEC. 3.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 County of Alameda and the Cities of La Puente and Santa Fe Springs in providing essential programs.