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AB-1324 Transportation: local transportation authorities: transactions and use taxes.(2017-2018)

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Date Published: 01/29/2018 09:00 PM
AB1324:v97#DOCUMENT

Amended  IN  Assembly  January 29, 2018
Amended  IN  Assembly  March 20, 2017

CALIFORNIA LEGISLATURE— 2017–2018 REGULAR SESSION

Assembly Bill No. 1324


Introduced by Assembly Member Gloria

February 17, 2017


An act to add Chapter 2.55 (commencing with Section 65087) to Division 1 of Title 7 of the Government Code, relating to regional planning. amend Sections 132301, 132322, 180201, 180206, and 180207 of the Public Utilities Code, relating to transportation.


LEGISLATIVE COUNSEL'S DIGEST


AB 1324, as amended, Gloria. Metropolitan planning organizations: Transportation: local transportation authorities: transactions and use taxes.
Existing law authorizes the establishment of a local transportation authority in any county and authorizes the authority, with a 2/3 vote of the authority and upon approval of 2/3 of the voters, to impose a retail transactions and use tax for specified transportation purposes if a county transportation expenditure plan is adopted.
This bill would authorize an authority to impose a tax applicable to only a portion of its county if 2/3 of the voters voting on the measure within the portion of the county to which the tax would apply vote to approve the tax, as specified, and other requirements are met, including that the revenues derived from the tax be spent within, or for the benefit of, the portion of the county to which the tax would apply. The bill would also make conforming changes.
This bill would enact similar provisions specifically applicable to the authority of the San Diego Association of Governments, also known as the consolidated agency, to impose a transactions and use tax for transportation purposes.

Existing law authorizes various local governmental entities, subject to certain limitations and approval requirements, to levy a transactions and use tax in accordance with the procedures and requirements set forth in the Transactions and Use Tax Law. Existing federal law provides for the designation of some of these entities as metropolitan planning organizations.

This bill would authorize a metropolitan planning organization or regional transportation planning agency that is authorized by law to levy, expand, increase, or extend a transactions and use tax to levy, expand, increase, or extend that tax in only a portion of the jurisdiction, as an alternative to the entire jurisdiction, in which the organization or agency is authorized to levy, expand, increase, or extend the tax, if approved by the required percentage of the voters in that portion of the jurisdiction. The bill would require the revenues derived from the levy, expansion, increase, or extension to be used only within the area for which the levy, expansion, increase, or extension was approved by the voters.

Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

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


SECTION 1.

 Section 132301 of the Public Utilities Code is amended to read:

132301.
 (a) A retail transactions and use tax ordinance applicable in to the entirety of, or a portion of, the incorporated and unincorporated territory of the county shall be imposed by the commission in accordance with Section 132307 and Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, if two-thirds of the electors voting on the measure within the portion of the county to which the tax would apply, vote to approve its imposition at a special election called for that purpose by the commission. 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 132304.

If,

(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 commission 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 county to which the tax would apply shall be determined by the commission prior to the electors voting on the measure.
(d) If the tax only applies to a portion of the county, the incorporated area of each city within the county shall be either wholly included within that portion or wholly excluded from that portion.
(e) The revenues derived from the tax shall be spent within, or for the benefit of, the portion of the county to which the tax applies.
(f) Any revenues derived from the tax shall supplement, and not supplant, other transportation revenues available to the portion of the county to which the tax applies.
(g) As used in this section, “commission” shall refer to the consolidated agency if the tax is to be imposed by the consolidated agency pursuant to Section 132360.6.

SEC. 2.

 Section 132322 of the Public Utilities Code is amended to read:

132322.
 (a) An ordinance expanding, extending, or increasing the retail transactions and use tax imposed under this chapter shall be imposed by the commission and shall be applicable in to the entirety of, or a portion of, the incorporated and unincorporated territory of the county, if the constitutionally required percentage of the electors voting on the measure within the portion of the county to which the tax would apply, vote to approve its imposition at a special election called for that purpose by the commission. The ordinance shall take effect on the day immediately following the day of the election at which the proposition is adopted.
(b) If at any time the voters do not approve the imposition of the expansion, extension, or increase of the transactions and use tax, the commission may, at any time thereafter, submit the same, or a different, measure to the voters in accordance with this article.
(c) As used in this section, “commission” shall refer to the consolidated agency if the tax is to be imposed by the consolidated agency pursuant to Section 132360.6.

SEC. 3.

 Section 180201 of the Public Utilities Code is amended to read:

180201.
 (a) A retail transactions and use tax ordinance applicable in to the entirety of, or a portion of, the incorporated and unincorporated territory of a county may be imposed by the authority in accordance with this chapter and Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, if the tax ordinance is adopted by a two-thirds vote of the authority and imposition of the tax is subsequently approved by a majority of the electors voting on the measure, or by any otherwise within the portion of the county to which the tax would apply, consistent with the applicable voter approval requirement, requirement under the California Constitution, at a special election called for that purpose by the board of supervisors, at the request of the authority, and a county transportation expenditure plan is adopted pursuant to Section 180206.

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(b) The retail transactions and use tax approved by the electors shall remain in effect for the period of time specified in the tax ordinance. The tax may be continued in effect, or reimposed, by a tax ordinance adopted by a two-thirds vote of the authority and the reimposition of the tax is approved by any applicable majority of the electors. electors consistent with subdivision (a).
(c) The portion of the county to which the tax would apply shall be determined by the authority prior to its adoption of the tax ordinance.
(d) If the tax only applies to a portion of the county, the incorporated area of each city within the county shall be either wholly included within that portion or wholly excluded from that portion.
(e) The revenues derived from the tax shall be spent within, or for the benefit of, the portion of the county to which the tax applies.
(f) Consistent with Section 180200, any revenues derived from the tax shall supplement, and not supplant, other transportation revenues available to the portion of the county to which the tax applies.

SEC. 4.

 Section 180206 of the Public Utilities Code is amended to read:

180206.
 (a) A county transportation expenditure plan shall be prepared for the expenditure of the revenues expected to be derived from the tax imposed pursuant to this chapter, together with other federal, state, and local funds expected to be available for transportation improvements, for the period during which the tax is to be imposed.
(b) A county transportation expenditure plan shall not be adopted until it has received the approval of the board of supervisors and of the city councils representing both a majority of the cities in the portion of the county to which the tax would apply and a majority of the population residing in the incorporated areas of the county. portion of the county to which the tax would apply.
(c) The plan shall be adopted prior to the call of the election provided for in Section 180201.

SEC. 5.

 Section 180207 of the Public Utilities Code is amended to read:

180207.
 (a) The authority may annually review and propose amendments to the county transportation expenditure plan adopted pursuant to Section 180206 to provide for the use of additional federal, state, and local funds, to account for unexpected revenues, or to take into consideration unforeseen circumstances.
(b) The authority shall notify the board of supervisors and the city council of each city in the portion of the county to which the tax applies and provide them with a copy of the proposed amendments.
(c) The proposed amendments shall become effective 45 days after notice is given.

SECTION 1.Chapter 2.55 (commencing with Section 65087) is added to Division 1 of Title 7 of the Government Code, to read:
2.55.Metropolitan Planning Organizations and Regional Transportation Planning Agencies
65087.

(a)Notwithstanding any other law, a metropolitan planning organization or regional transportation planning agency that is authorized by law to levy, expand, increase, or extend a transactions and use tax in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code) may levy, expand, increase, or extend the tax on any portion of the jurisdiction in which the metropolitan planning organization or regional transportation planning agency is authorized to levy, expand, increase, or extend the tax if the levy, expansion, increase, or extension is approved by the required percentage of the voters of that portion of the jurisdiction who vote on the issue.

(b)The revenues derived from the levy, expansion, increase, or extension of the tax in a portion of the jurisdiction of a metropolitan planning organization or regional transportation planning agency pursuant to this section shall be used only within the area for which the levy, expansion, increase, or extension was approved by the voters.