Bill Text: CA AB210 | 2013-2014 | Regular Session | Chaptered

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

Spectrum: Partisan Bill (Democrat 7-0)

Status: (Passed) 2013-08-28 - Chaptered by Secretary of State - Chapter 194, Statutes of 2013. [AB210 Detail]

Download: California-2013-AB210-Chaptered.html

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BILL NUMBER: AB 210	CHAPTERED
	BILL TEXT

	CHAPTER  194
	FILED WITH SECRETARY OF STATE  AUGUST 28, 2013
	APPROVED BY GOVERNOR  AUGUST 28, 2013
	PASSED THE SENATE  AUGUST 15, 2013
	PASSED THE ASSEMBLY  MAY 9, 2013
	AMENDED IN ASSEMBLY  APRIL 23, 2013
	AMENDED IN ASSEMBLY  MARCH 18, 2013

INTRODUCED BY   Assembly Member Wieckowski
   (Coauthors: Assembly Members Bonta, Buchanan, Quirk, and Skinner)
   (Coauthors: Senators Corbett and DeSaulnier)

                        JANUARY 30, 2013

   An act to amend Sections 7291 and 7292 of the Revenue and Taxation
Code, relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 210, Wieckowski. Transactions and use taxes: County of Alameda
and the County of Contra Costa.
   Existing law authorizes the County of Alameda 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 on a certain date.
Existing law repeals this authority on January 1, 2014, if the
ordinance is not approved by the voters on that date.
   This bill would extend the authority of the County of Alameda, and
would authorize the County of Contra Costa, to impose the
transactions and use tax for countywide transportation programs until
December 31, 2020, conditioned upon prior voter approval.
   This bill makes legislative findings and declarations as to the
necessity of a special 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 County of Alameda and
the County of Contra Costa may each 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 county 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.  Section 7292 of the Revenue and Taxation Code is amended
to read:
   7292.  If, as of December 31, 2020, an ordinance proposing a
transactions and use tax has not been approved as required by
subdivision (b) of Section 7291, this chapter shall be repealed as of
that same date.
  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 the County of Contra
Costa in providing essential transportation programs.