Bill Text: CA SB1408 | 2025-2026 | Regular Session | Chaptered
Bill Title: Contra Costa Transportation Authority: transactions and use tax.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Passed) 2026-09-20 - Chaptered by Secretary of State. Chapter 401, Statutes of 2026. [SB1408 Detail]
Download: California-2025-SB1408-Chaptered.html
Senate Bill
No. 1408
CHAPTER 401
An act to add and repeal Chapter 3.66 (commencing with Section 7290.7) of Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to transportation.
[
Approved by
Governor
September 20, 2026.
Filed with
Secretary of State
September 20, 2026.
]
LEGISLATIVE COUNSEL'S DIGEST
SB 1408, Arreguín.
Contra Costa Transportation Authority: transactions and use tax.
Existing law authorizes various local governmental entities, subject to certain limitations and approval requirements, to levy a transactions and use tax for general purposes, in accordance with the procedures and requirements set forth in the Transactions and Use Tax Law, including a requirement that the combined rate of all taxes that may be imposed in accordance with that law in the county not exceed 2%.
This bill would authorize, until January 1, 2045, the Contra Costa Transportation Authority to impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than 1% that would, in combination with other transactions and use taxes, exceed the above-described combined rate limit of 2%, if the ordinance proposing the tax is approved by the voters, subject to applicable voter approval requirements,
as specified. The bill would provide that a transactions and use tax rate imposed pursuant to the bill will not be considered for purposes of that combined rate limit described above.
This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Contra Costa.
Digest Key
Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NOBill Text
The people of the State of California do enact as follows:
SECTION 1.
Chapter 3.66 (commencing with Section 7290.7) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read:CHAPTER 3.66. Local Government Finance in the County of Contra Costa
7290.7.
(a) 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 1 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:(1) The Contra Costa Transportation Authority adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.
(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting
on the ordinance in accordance with the California Constitution.
(3) 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.
(b) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limit established by Section 7251.1.
