Code Section Group

Public Utilities Code - PUC

DIVISION 11.5. NORTH COUNTY TRANSIT DISTRICT [125000 - 125716]

  ( Heading of Division 11.5 amended by Stats. 2005, Ch. 150, Sec. 1. )

CHAPTER 4. Powers and Functions [125200 - 125488]

  ( Chapter 4 added by Stats. 1975, Ch. 1188. )

ARTICLE 9. Transactions and Use Tax [125480 - 125488]
  ( Article 9 added by Stats. 2017, Ch. 658, Sec. 10. )

125480.
  

(a) A retail transactions and use tax ordinance applicable to the entirety of, or a portion of, the incorporated and unincorporated territory within the area of the board pursuant to Section 125052 shall be imposed by the board in accordance with Section 125485, the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code), and Section 2 of Article XIII C of the California Constitution. The tax ordinance shall take effect at the close of the polls on the day of election at which the proposition is adopted. The initial collection of the transactions and use tax shall take place in accordance with Section 125483.

(b) If, at any time, the voters do not approve the imposition of the transactions and use tax, this chapter remains in full force and effect. The board may, at any time thereafter, submit the same, or a different, measure to the voters in accordance with this chapter.

(c) The portion of the area of the board to which the tax would apply shall be determined by the board before the electors vote on the measure.

(d) If the tax only applies to a portion of an area of the board, both of the following shall apply:

(1) (A) The incorporated area of each city and of contiguous cities within the area of the board shall be either wholly included within that portion or wholly excluded from that portion. For purposes of this subparagraph, “contiguous cities” means two or more cities with shared borders.

(B) The entire unincorporated area of the board shall either be wholly included within that portion or wholly excluded from that portion.

(2) (A) The board shall not enter into a construction contract over one million dollars ($1,000,000) that would be in part or wholly financed through the tax with any entity unless the entity provides to the board an enforceable commitment that the entity and its subcontractors at every tier will use a skilled and trained workforce to perform all work on the project or a contract that falls within an apprenticeship occupation in the building and construction trades in accordance with Chapter 2.9 (commencing with Section 2600) of Part 1 of Division 2 of the Public Contract Code.

(B) This paragraph shall not apply if any of the following requirements are met:

(i) The board has entered into a project labor agreement that will bind all contractors and subcontractors performing work on the project.

(ii) The board has contracted to use a skilled and trained workforce and the entity has agreed to be bound by that project labor agreement.

(iii) The project or contract is being performed under the extension or renewal of a project labor agreement that was entered into by the board before January 1, 2019.

(iv) The entity has entered into a project labor agreement that will bind the entity and all its subcontractors at every tier performing the project or the entity has contracted to use a skilled and trained workforce.

(C) For purposes of this paragraph, “project labor agreement” has the same meaning as defined in paragraph (1) of subdivision (b) of Section 2500 of the Public Contract Code.

(e) The revenues derived from the tax shall be spent within, or for the benefit of, the portion of the area of the board to which the tax applies, and shall be spent only on transportation and transit infrastructure and services.

(f) Any revenues derived from the tax shall supplement, and not supplant, other transportation revenues available to the portion of the area of the board to which the tax applies.

(Amended by Stats. 2019, Ch. 758, Sec. 6. (AB 1413) Effective January 1, 2020.)

125481.
  

(a) The board, in the ordinance, shall state the nature of the tax to be imposed, the tax rate or the maximum tax rate, the purposes for which the revenue derived from the tax will be used, the portion of the area of the board to which the tax would apply, and may set a term during which the tax will be imposed. The purposes for which the tax revenues may be used shall be limited to public transit purposes serving the area of jurisdiction of the board, as determined by the board, including the administration of this division and legal actions related thereto. These purposes include expenditures for the planning, environmental reviews, engineering and design costs, and related right-of-way acquisition. The ordinance shall contain an expenditure plan that shall include the allocation of revenues for the purposes authorized by this section.

(b) As used in this section, “public transit purposes” includes the public transit responsibilities under the jurisdiction of the district as well as any repair, redesign, or ongoing maintenance of a right-of-way upon which transit is intended to travel, or any bikeway, bicycle path, sidewalk, trail, pedestrian access, or pedestrian accessway.

(Amended by Stats. 2019, Ch. 758, Sec. 7. (AB 1413) Effective January 1, 2020.)

125482.
  

(a) The county shall conduct an election called by the board pursuant to Section 125480.

(b) The election shall be called and conducted in the same manner as provided by law for the conduct of elections by a county.

(Added by Stats. 2017, Ch. 658, Sec. 10. (AB 805) Effective January 1, 2018.)

125483.
  

(a) A transactions and use tax ordinance adopted pursuant to this article shall be operative on the first day of the first calendar quarter commencing more than 150 days after adoption of the ordinance.

(b) (1) Before the operative date of the ordinance, the board shall contract with the California Department of Tax and Fee Administration to perform all functions incident to the administration and operation of the ordinance. The costs to be covered by the contract may also include services of the types described in Section 7272 of the Revenue and Taxation Code for preparatory work up to the operative date of the ordinance. Any disputes as to the amount of the costs shall be resolved in the same manner as provided in that section.

(2) Notwithstanding Section 7272 of the Revenue and Taxation Code, the maximum amount of preparatory costs incurred may exceed those costs as described in paragraph (1), if the increased amount reflects necessary preparatory costs.

(c) Within 45 days from the date the ordinance is approved by the voters, the board shall provide the California Department of Tax and Fee Administration with a complete alphabetical list of all streets within the affected area under the jurisdiction of the board pursuant to Section 125052, which shall include beginning and ending street numbers, and shall maintain that list on its internet website. The board shall also provide a legal description and a map or plat, that both describe the boundaries of the applicable area of the board pursuant to Section 125052.

(Amended by Stats. 2019, Ch. 758, Sec. 8. (AB 1413) Effective January 1, 2020.)

125484.
  

The revenues from the taxes imposed pursuant to this article may be allocated by the board for public transit purposes consistent with the applicable regional transportation improvement program and the applicable regional transportation plan.

(Added by Stats. 2017, Ch. 658, Sec. 10. (AB 805) Effective January 1, 2018.)

125485.
  

The board, subject to the approval of the voters within the portion of the county to which the tax would apply, may impose a maximum tax rate of one-half of 1 percent under this article and the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code). The board shall not levy the tax at a rate other than one-half or one-fourth of 1 percent unless specifically authorized by the Legislature.

(Amended by Stats. 2019, Ch. 758, Sec. 9. (AB 1413) Effective January 1, 2020.)

125486.
  

The board, as part of the ballot proposition to approve the imposition of a retail transactions and use tax, may seek authorization to issue bonds payable from the proceeds of the tax.

(Added by Stats. 2017, Ch. 658, Sec. 10. (AB 805) Effective January 1, 2018.)

125487.
  

Any action or proceeding wherein the validity of the adoption of the retail transactions and use tax ordinance provided for in this article or the issuance of any bonds thereunder or any of the proceedings in relation thereto is contested, questioned, or denied, shall be commenced within six months from the date of the election at which the ordinance is approved; otherwise, the bonds and all proceedings in relation thereto, including the adoption and approval of the ordinance, shall be held to be valid and in every respect legal and incontestable.

(Added by Stats. 2017, Ch. 658, Sec. 10. (AB 805) Effective January 1, 2018.)

125488.
  

The board has no power to impose any tax other than the transactions and use tax imposed upon approval of the voters in accordance with this article.

(Added by Stats. 2017, Ch. 658, Sec. 10. (AB 805) Effective January 1, 2018.)

PUCPublic Utilities Code - PUC9