Code Section Group

Public Utilities Code - PUC

DIVISION 10. TRANSIT DISTRICTS [24501 - 107025]

  ( Division 10 repealed and added by Stats. 1955, Ch. 1036. )

PART 12. SANTA CLARA VALLEY TRANSPORTATION AUTHORITY [100000 - 100619]

  ( Heading of Part 12 amended by Stats. 1999, Ch. 724, Sec. 5. )

CHAPTER 5. Powers and Functions of VTA [100110 - 100256]

  ( Heading of Chapter 5 amended by Stats. 2016, Ch. 381, Sec. 32. )

ARTICLE 9. Retail Transaction and Use Tax [100250 - 100256]
  ( Article 9 added by Stats. 1974, Ch. 1204. )

100250.
  

A retail transactions and use tax ordinance may be adopted by the board of directors in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, if the electors voting on the measure vote in accordance with Article XIII C of the California Constitution to authorize its enactment at a special election called for that purpose by the board of directors.

(Amended by Stats. 2016, Ch. 381, Sec. 66. (AB 2196) Effective January 1, 2017.)

100251.
  

Any transactions and use tax ordinance adopted shall be operative in accordance with Section 7265 of the Revenue and Taxation Code.

(Amended by Stats. 2007, Ch. 430, Sec. 2. Effective January 1, 2008.)

100252.
  

The VTA may contract with the State Board of Equalization for its service in the preparations necessary to administer a transaction and use tax ordinance. The costs to be covered by the contract are to be for services of the types described in Section 7272 of the Revenue and Taxation Code for preparatory work up to the date of the adoption of the ordinance. Any disputes as to the amount of the costs shall be resolved in the same manner as provided in that section.

(Amended by Stats. 2016, Ch. 381, Sec. 67. (AB 2196) Effective January 1, 2017.)

100253.
  

Prior to the operative date of the transaction and use tax ordinance, the VTA shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of the ordinance.

(Amended by Stats. 2016, Ch. 381, Sec. 68. (AB 2196) Effective January 1, 2017.)

100254.
  

If the VTA shall not have contracted with the State Board of Equalization prior to the operative date of its transaction and use tax ordinance, it shall nevertheless so contract, and, in that case, the operative date shall be the first day of the first calendar quarter following the execution of the contract.

(Amended by Stats. 2016, Ch. 381, Sec. 69. (AB 2196) Effective January 1, 2017.)

100255.
  

Repeal of the transactions and use tax ordinance shall not be operative earlier than the first day of the first calendar quarter following the adoption of the ordinance of repeal.

(Added by Stats. 1974, Ch. 1204.)

100256.
  

Whenever a bond election is held to authorize a bonded indebtedness pursuant to Section 100400, the ordinance calling the election may include a statement that the transaction and use taxes, or a stated portion thereof, shall be levied, or continued to be levied, and used to the extent required to pay the principal of, and interest on, the bonds as they become due, to provide any sinking fund payments required therefor, and to create or maintain any reserve fund required therefor.

A vote in favor of the issuance of the bonds shall authorize the use of such taxes for such purposes. The transactions and use tax ordinance shall not be repealed until all bonds payable from the revenues derived from such taxes have been fully paid or provision has been made for their payment in full.

(Added by Stats. 1974, Ch. 1204.)

PUCPublic Utilities Code - PUC9