Bill Text: CA AB1665 | 2015-2016 | Regular Session | Chaptered

California Assembly Bill 1665 (Prior Session Legislation)

Bill Title: Transactions and use taxes: County of Alameda, County of

Spectrum: Slight Partisan Bill (Democrat 3-1)

Status: (Passed) 2016-07-01 - Chaptered by Secretary of State - Chapter 45, Statutes of 2016. [AB1665 Detail]

Download: California-2015-AB1665-Chaptered.html

BILL NUMBER: AB 1665	CHAPTERED
	BILL TEXT

	CHAPTER  45
	FILED WITH SECRETARY OF STATE  JULY 1, 2016
	APPROVED BY GOVERNOR  JULY 1, 2016
	PASSED THE SENATE  JUNE 30, 2016
	PASSED THE ASSEMBLY  MAY 16, 2016
	AMENDED IN ASSEMBLY  MAY 9, 2016

INTRODUCED BY   Assembly Members Bonilla and Frazier
   (Coauthor: Assembly Member Baker)
   (Coauthor: Senator Glazer)

                        JANUARY 14, 2016

   An act to amend Section 7291 of the Revenue and Taxation Code,
relating to taxation, and declaring the urgency thereof, to take
effect immediately.



	LEGISLATIVE COUNSEL'S DIGEST


   AB 1665, Bonilla. Transactions and use taxes: County of Alameda,
County of Contra Costa, and Contra Costa Transportation Authority.
   Existing law authorizes the County of Alameda and the County of
Contra Costa to impose a transactions and use tax for the support of
countywide transportation programs at a rate of no more than 0.5%
that, in combination with other specified taxes, exceeds the combined
rate of all these taxes that may be imposed, if certain requirements
are met, including a requirement that the ordinance proposing the
transactions and use tax be submitted to, and approved by, the
voters. Existing law repeals this authority on December 31, 2020, if
the ordinance is not approved by the voters by that date.
   This bill would remove this taxing authority from the County of
Alameda and the County of Contra Costa and grant this taxing
authority to the Contra Costa Transportation Authority.
   This bill would authorize the continued effect of an existing
ordinance in effect on January 1, 2016, and previously adopted under
the authority of existing law amended by this bill.
   This bill would declare that it is to take effect immediately as
an urgency statute.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 7291 of the Revenue and Taxation Code is
amended to read:
   7291.  Notwithstanding any other law, the Contra Costa
Transportation Authority may impose a transactions and use tax for
the support of countywide transportation programs at a rate of no
more than 0.5 percent that would, in combination with all taxes
imposed pursuant to 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 Contra Costa Transportation Authority 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.
  SEC. 2.  Notwithstanding any other law, any ordinance previously
adopted under the authority of Section 7291 of the Revenue and
Taxation Code as amended by Chapter 194 of the Statutes of 2013, and
in effect on January 1, 2016, may continue in effect.
  SEC. 3.  The Legislature finds and declares that a special law is
necessary and that a general law cannot be made applicable within the
meaning of Section 16 of Article IV because of the unique fiscal
pressures being experienced in the County of Alameda and by the
Contra Costa Transportation Authority in providing essential
transportation programs.
  SEC. 4.  This act is an urgency statute necessary for the immediate
preservation of the public peace, health, or safety within the
meaning of Article IV of the Constitution and shall go into immediate
effect. The facts constituting the necessity are:
   In order to ensure that the residents of the County of Contra
Costa have adequate transportation services, it is necessary that
this measure take effect immediately.