Bill Text: CA SB705 | 2015-2016 | Regular Session | Chaptered
Bill Title: Transactions and use taxes: County of San Mateo:
Spectrum: Partisan Bill (Democrat 4-0)
Status: (Passed) 2015-10-07 - Chaptered by Secretary of State. Chapter 579, Statutes of 2015. [SB705 Detail]
Download: California-2015-SB705-Chaptered.html
BILL NUMBER: SB 705 CHAPTERED
BILL TEXT
CHAPTER 579
FILED WITH SECRETARY OF STATE OCTOBER 7, 2015
APPROVED BY GOVERNOR OCTOBER 7, 2015
PASSED THE SENATE SEPTEMBER 11, 2015
PASSED THE ASSEMBLY SEPTEMBER 10, 2015
AMENDED IN ASSEMBLY SEPTEMBER 3, 2015
AMENDED IN ASSEMBLY JULY 9, 2015
AMENDED IN SENATE MAY 5, 2015
AMENDED IN SENATE APRIL 20, 2015
INTRODUCED BY Senator Hill
(Principal coauthors: Assembly Members Gordon, Mullin, and Mark
Stone)
FEBRUARY 27, 2015
An act to add Chapter 3.9 (commencing with Section 7295) and
Chapter 3.91 (commencing with Section 7297) to Part 1.7 of Division 2
of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
SB 705, Hill. Transactions and use taxes: County of San Mateo:
Transportation Agency for Monterey County.
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%. Existing law, the Bay Area County Traffic and
Transportation Funding Act, authorizes nine specified counties in the
San Francisco Bay Area, including the County of San Mateo, to
establish a county transportation authority and levy a retail
transactions and use tax of either 0.5% or 1% for specified
transportation purposes if certain requirements are met, including
that the ordinance levying the tax meets the requirements of the
Transactions and Use Tax Law and is approved by 2/3 of the electors
voting on the measure.
This bill would authorize the County of San Mateo to, in
accordance with the Bay Area County Traffic and Transportation
Funding Act, impose a transactions and use tax for countywide
transportation programs at a rate of no more than 0.5% that, in
combination with other specified taxes, would exceed the combined
rate limit. The bill would also authorize the Transportation Agency
for Monterey County to impose a transactions and use tax for the
support of countywide transportation programs at a rate of no more
than 0.375% that, in combination with other specified taxes, would
exceed the combined rate limit.
These provisions would be repealed by their own terms on January
1, 2026, if an ordinance is not approved, as specified.
This bill would make legislative findings and declarations as to
the necessity of a special statute for the County of San Mateo and
the Transportation Agency for Monterey County.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Chapter 3.9 (commencing with Section 7295) is added to
Part 1.7 of Division 2 of the Revenue and Taxation Code, to read:
CHAPTER 3.9. LOCAL GOVERNMENT FINANCE IN THE COUNTY OF SAN
MATEO
7295. Notwithstanding any other law, the County of San Mateo may,
in accordance with the requirements of the Bay Area County Traffic
and Transportation Funding Act (Division 12.5 (commencing with
Section 131000) of the Public Utilities Code) relating to the
imposition of transactions and use taxes, 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.
7296. If the ordinance proposing the transactions and use tax is
not approved as required by Section 7295, this chapter shall be
repealed as of January 1, 2026.
SEC. 2. Chapter 3.91 (commencing with Section 7297) is added to
Part 1.7 of Division 2 of the Revenue and Taxation Code, to read:
CHAPTER 3.91. LOCAL GOVERNMENT FINANCE IN THE COUNTY OF
MONTEREY
7297. Notwithstanding any other law, the Transportation Agency
for Monterey County may impose a transactions and use tax for the
support of countywide transportation programs at a rate of no more
than 0.375 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:
(a) The Transportation Agency for Monterey 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 in accordance with 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.
7298. If the ordinance proposing the transactions and use tax is
not approved as required by subdivision (b) of Section 7297, this
chapter shall be repealed as of January 1, 2026.
SEC. 3. (a) The Legislature finds and declares that the special
law contained in Section 1 of this measure is necessary and that a
general law cannot be made applicable within the meaning of Section
16 of Article IV of the California Constitution because of the unique
fiscal pressures experienced by the San Mateo County Transportation
Authority in providing essential transportation programs.
(b) The Legislature finds and declares that the special law
contained in Section 2 of this measure is necessary and that a
general law cannot be made applicable within the meaning of Section
16 of Article IV of the California Constitution because of the unique
fiscal pressures experienced by the Transportation Agency for
Monterey County in providing essential transportation programs.
