Bill Text: CA SB335 | 2023-2024 | Regular Session | Chaptered
Bill Title: Transactions and use taxes: County of Santa Clara.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Passed) 2023-10-07 - Chaptered by Secretary of State. Chapter 391, Statutes of 2023. [SB335 Detail]
Download: California-2023-SB335-Chaptered.html
Senate Bill
No. 335
CHAPTER 391
An act to amend Section 7300 of, and to add Chapter 3.74 (commencing with Section 7292.4) to Part 1.7 of Division 2 of, the Revenue and Taxation Code, relating to taxation.
[
Approved by
Governor
October 07, 2023.
Filed with
Secretary of State
October 07, 2023.
]
LEGISLATIVE COUNSEL'S DIGEST
SB 335, Cortese.
Transactions and use taxes: County of Santa Clara.
(1) Existing law authorizes cities and counties, subject to certain limitations and approval requirements, to levy a transactions and use tax for general or specific 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 the County of Santa Clara to impose a transactions and use tax for general or specific
purposes at a rate of no more than 0.625% that, in combination with other transactions and use taxes, would exceed the above-described combined rate limit of 2%, if the county adopts an ordinance proposing the tax and the ordinance proposing the tax is approved by the voters, subject to applicable voter approval requirements, as specified. The bill would specify that a transactions and use tax established pursuant to its provisions would not be considered for purposes of the 2% combined rate limitation. The bill would repeal this authorization on December 31, 2028, if an ordinance proposing the tax has not been approved by that date.
(2) Existing law authorizes the Ventura County Transportation Commission 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
transactions and use taxes, would exceed the above-described combined rate limit of 2%, if the county adopts an ordinance proposing the tax and the ordinance proposing the tax is approved by the voters, subject to applicable voter approval requirements.
This bill would amend these provisions to instead authorize the County of Ventura to impose such a transactions and use tax for the support of countywide transportation programs.
This bill would make legislative findings and declarations as to the necessity of a special statute for the Counties of Santa
Clara and Ventura.
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 3.74 (commencing with Section 7292.4) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read:CHAPTER 3.74. Local Government Finance in the County of Santa Clara
7292.4.
(a) Notwithstanding any other law, the County of Santa Clara may impose a transactions and use tax for general or specific purposes to support countywide programs at a rate of no more than 0.625 percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (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 county 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 pursuant to Article XIII C of 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 limitation established by Section 7251.1.
7292.41.
If, as of December 31, 2028, an ordinance proposing a transactions and use tax has not been approved in the County of Santa Clara as required by subdivision (a) of Section 7292.4, this chapter shall be repealed as of that same date.SEC. 2.
Section 7300 of the Revenue and Taxation Code is amended to read:7300.
(a) Notwithstanding any other law, the County of Ventura 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 in accordance with 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 County of Ventura
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 by the applicable voting approval requirement 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 limitation established by Section 7251.1.
