Bill Text: CA ACA4 | 2015-2016 | Regular Session | Amended
Bill Title: Local government transportation projects: special taxes: voter approval.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Failed) 2016-11-30 - From committee without further action. [ACA4 Detail]
Download: California-2015-ACA4-Amended.html
BILL NUMBER: ACA 4 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY AUGUST 17, 2015
AMENDED IN ASSEMBLY JULY 16, 2015
INTRODUCED BY Assembly Member Frazier
(Coauthor: Senator Wolk)
FEBRUARY 27, 2015
A resolution to propose to the people of the State of California
an amendment to the Constitution of the State, by amending Section 4
of Article XIII A thereof, and by amending Section 2 of Article XIII
C thereof, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
ACA 4, as amended, Frazier. Local government transportation
projects: special taxes: voter approval.
The California Constitution conditions the imposition of a special
tax by a city, county, or special district upon the approval of 2/3
of the voters of the city, county, or special district voting on that
tax, except that certain school entities may levy an ad valorem
property tax for specified purposes with the approval of 55% of the
voters within the jurisdiction of these entities.
The California Constitution prohibits the Legislature from
imposing taxes for local purposes, but allows the Legislature to
authorize local governments to impose them. The Bradley-Burns Uniform
Local Sales and Use Tax Law authorizes counties and cities to impose
local sales and use taxes in conformity with the Sales and Use Tax
Law, and existing law authorizes local governments to impose
transactions and use taxes in accordance with the Transactions and
Use Tax Law, which generally conforms to the Sales and Use Tax Law.
This measure would provide that the imposition, extension, or
increase of a sales and use tax imposed pursuant to the Bradley-Burns
Uniform Local Sales and Use Tax Law or a transactions and use tax
imposed in accordance with the Transactions and Use Tax Law by a
local government county, city, city and
county, or special district for the purpose of providing
funding for local transportation projects, as defined, requires the
approval of 55% of its voters voting on the proposition. The measure
would also make conforming and technical, nonsubstantive changes.
This measure would also provide that it would become effective
immediately upon approval by the voters and would apply to any local
measure imposing, extending, or increasing a sales and use tax or
transactions and use tax for local transportation projects submitted
at the same election.
Vote: 2/3. Appropriation: no. Fiscal committee: no. State-mandated
local program: no.
Resolved by the Assembly, the Senate concurring, That the
Legislature of the State of California at its 2015-16 Regular Session
commencing on the first day of December 2014, two-thirds of the
membership of each house concurring, hereby proposes to the people of
the State of California that the Constitution of the State be
amended as follows:
First-- That Section 4 of Article XIII A thereof is amended to
read:
SEC. 4. Except as otherwise provided by Section 2 of Article
XIII C, a city, county, or special district, by a two-thirds vote of
its voters voting on the proposition, may impose a special tax within
that city, county, or special district, except an ad valorem tax on
real property or a transactions tax or sales tax on the sale of real
property within that city, county, or special district.
Second-- That Section 2 of Article XIII C thereof is amended to
read:
SEC. 2. Notwithstanding any other provision of this
Constitution:
(a) A tax imposed by any local government is either a general tax
or a special tax. A special district or agency, including a school
district, has no authority to levy a general tax.
(b) A local government shall not impose, extend, or increase any
general tax unless and until that tax is submitted to the electorate
and approved by a majority vote. A general tax is not deemed to have
been increased if it is imposed at a rate not higher than the maximum
rate so approved. The election required by this subdivision shall be
consolidated with a regularly scheduled general election for members
of the governing body of the local government, except in cases of
emergency declared by a unanimous vote of the governing body.
(c) Any general tax imposed, extended, or increased, without voter
approval, by any local government on or after January 1, 1995, and
prior to November 6, 1996, may continue to be imposed only if that
general tax is approved by a majority vote of the voters voting in an
election on the issue of the imposition, which election is held no
later than November 6, 1998, and in compliance with subdivision (b).
(d) (1) Except as otherwise provided in paragraph (2), a local
government shall not impose, extend, or increase any special tax
unless and until that tax is submitted to the electorate and approved
by two-thirds of the voters voting on the proposition. A special tax
is not deemed to have been increased if it is imposed at a rate not
higher than the maximum rate so approved.
(2) (A) The imposition, extension, or increase of a sales and use
tax imposed pursuant to the Bradley-Burns Uniform Local Sales and Use
Tax Law, or its successor, or a transactions and use tax imposed in
accordance with the Transactions and Use Tax Law, or its successor,
by a local government county, city, city and
county, or special district for the purpose of providing
funding for local transportation projects under its jurisdiction, as
may otherwise be authorized by law, requires the approval of 55
percent of the voters voting on the proposition. A sales and use tax
or transactions and use tax for the purpose of providing funding for
local transportation projects is not deemed to have been increased if
it is imposed at a rate not higher than the maximum rate previously
approved in the manner required by law.
(B) For purposes of this paragraph, "local transportation project"
means the planning, design, development, financing, construction,
reconstruction, rehabilitation, improvement, acquisition, lease,
operation, or maintenance of local streets, roads, and highways,
state highways and freeways, and public transit systems.
(3) This subdivision, and the amendments made to Section 4 of
Article XIII A by the act adding this subdivision, shall become
effective immediately upon approval by the voters and shall apply to
any local measure imposing, extending, or increasing a sales and use
tax imposed pursuant to the Bradley-Burns Uniform Local Sales and Use
Tax Law or a transactions and use tax imposed in accordance with the
Transactions and Use Tax Law for the funding of local transportation
projects that is submitted at the same election.
