Bill Text: CA AB1413 | 2019-2020 | Regular Session | Amended
Bill Title: Transportation: transactions and use taxes.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2019-10-11 - Chaptered by Secretary of State - Chapter 758, Statutes of 2019. [AB1413 Detail]
Download: California-2019-AB1413-Amended.html
Amended
IN
Senate
August 13, 2019 |
Introduced by Assembly Member Gloria |
February 22, 2019 |
LEGISLATIVE COUNSEL'S DIGEST
Existing law authorizes the establishment of a local transportation authority in any county and authorizes the authority, with a
Existing
This bill would enact similar provisions specifically applicable to the San Diego County Regional Transportation Commission, the San Diego Association of Governments, the San Diego Metropolitan Transit System, and the North County Transit District that would authorize each of those agencies to impose a
transactions and use tax applicable to only a portion of each agency’s territory.
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.
Section 67912 is added to the Government Code, to read:67912.
The Placer County Transportation Planning Agency may impose a transactions and use tax applicable to the entirety of, or a portion of, the County of Placer at a rate not to exceed 1 percent if all of the following requirements are met:SECTION 1.SEC. 2.
Section 120480 of the Public Utilities Code is amended to read:120480.
(a) A retail transactions and use tax ordinance applicable to the entirety of, or a portion of, the incorporated and unincorporated territory within the area of the board pursuant to Section 120054 shall be imposed by the board in accordance with Section 120485, the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code), and Section 2 of Article XIII C of the California Constitution. The tax ordinance shall take effect at the close of the polls on the day of election at which the proposition is adopted. The initial collection of the transactions and use tax shall take place in accordance with Section 120483.SEC. 2.SEC. 3.
Section 120481 of the Public Utilities Code is amended to read:120481.
(a) The board, in the ordinance, shall state the nature of the tax to be imposed, the tax rate or the maximum tax rate, the purposes for which the revenue derived from the tax will be used, the portion of the area of the board to which the tax would apply, and may set a term during which the tax will be imposed. The purposes for which the tax revenues may be used shall be limited to public transit purposes serving the area of jurisdiction of the board, as determined by the board, including the administration of this division and legal actions related thereto. These purposes include expenditures for planning, environmental reviews, engineering and design costs, and related right-of-way acquisition. The ordinance shall contain an expenditure plan that shall include the allocation of revenues for the purposes authorized by this section.SEC. 3.SEC. 4.
Section 120483 of the Public Utilities Code is amended to read:120483.
(a) A transactions and use tax ordinance adopted pursuant to this article shall be operative on the first day of the first calendar quarter commencing more than 150 days after adoption of the ordinance.SEC. 4.SEC. 5.
Section 120485 of the Public Utilities Code is amended to read:120485.
The board, subject to the approval of the voters within the portion of the county to which the tax would apply, may impose a maximum tax rate of one-half of 1 percent under this article and the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code). The board shall not levy the tax at a rate other than one-half or one-fourth of 1 percent unless specifically authorized by the Legislature.SEC. 5.SEC. 6.
Section 125480 of the Public Utilities Code is amended to read:125480.
(a) A retail transactions and use tax ordinance applicable to the entirety of, or a portion of, the incorporated and unincorporated territory within the area of the board pursuant to Section 125052 shall be imposed by the board in accordance with Section 125485, the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code), and Section 2 of Article XIII C of the California Constitution. The tax ordinance shall take effect at the close of the polls on the day of election at which the proposition is adopted. The initial collection of the transactions and use tax shall take place in accordance with Section 125483.SEC. 6.SEC. 7.
Section 125481 of the Public Utilities Code is amended to read:125481.
(a) The board, in the ordinance, shall state the nature of the tax to be imposed, the tax rate or the maximum tax rate, the purposes for which the revenue derived from the tax will be used, the portion of the area of the board to which the tax would apply, and may set a term during which the tax will be imposed. The purposes for which the tax revenues may be used shall be limited to public transit purposes serving the area of jurisdiction of the board, as determined by the board, including the administration of this division and legal actions related thereto. These purposes include expenditures for the planning, environmental reviews, engineering and design costs, and related right-of-way acquisition. The ordinance shall contain an expenditure plan that shall include the allocation of revenues for the purposes authorized by this section.SEC. 7.SEC. 8.
Section 125483 of the Public Utilities Code is amended to read:125483.
(a) A transactions and use tax ordinance adopted pursuant to this article shall be operative on the first day of the first calendar quarter commencing more than 150 days after adoption of the ordinance.SEC. 8.SEC. 9.
Section 125485 of the Public Utilities Code is amended to read:125485.
The board, subject to the approval of the voters within the portion of the county to which the tax would apply, may impose a maximum tax rate of one-half of 1 percent under this article and the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code). The board shall not levy the tax at a rate other than one-half or one-fourth of 1 percent unless specifically authorized by the Legislature.SEC. 9.SEC. 10.
Section 132301 of the Public Utilities Code is amended to read:132301.
(a) A retail transactions and use tax ordinance applicable to the entirety of, or a portion of, the incorporated and unincorporated territory of the county shall be imposed by the commission in accordance with Section 132307 and the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code), if two-thirds of the electors voting on the measure within the portion of the county to which the tax would apply, vote to approve its imposition at a special election called for that purpose by the commission. The tax ordinance shall take effect at the close of the polls on the day of election at which the proposition is adopted. The initial collection of the transactions and use tax shall take place in accordance with Section 132304.SEC. 10.SEC. 11.
Section 132307 of the Public Utilities Code is amended to read:132307.
(a) The commission, subject to the approval of the voters within the portion of the county to which the tax would apply, may impose a maximum tax rate of 1 percent under this chapter and the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code), and the commission may state the maximum tax rate in terms of not to exceed 1 percent, or any lesser percentage thereof. The commission shall not levy the tax at a rate other than 1 percent or three-fourths, one-half, or one-fourth of 1 percent, unless specifically authorized by the Legislature.SEC. 11.SEC. 12.
Section 132322 of the Public Utilities Code is amended to read:132322.
(a) An ordinance expanding, extending, or increasing the retail transactions and use tax imposed under this chapter shall be imposed by the commission and shall be applicable to the entirety of, or a portion of, the incorporated and unincorporated territory of the county, if the constitutionally required percentage of the electors voting on the measure within the portion of the county to which the tax would apply vote to approve its imposition at a special election called for that purpose by the commission. The ordinance shall take effect on the day immediately following the day of the election at which the proposition is adopted.(a)A retail transactions and use tax ordinance applicable to the entirety of, or a portion of, the incorporated and unincorporated territory of a county may be imposed by the authority in accordance with this chapter and the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of
Division 2 of the Revenue and Taxation Code), if the tax ordinance is adopted by a two-thirds vote of the authority and imposition of the tax is subsequently approved
within the portion of the county to which the tax would apply, consistent with the applicable voter approval requirement under the California Constitution, at a special election called for that purpose by the board of supervisors, at the request of the authority, and a county transportation expenditure plan is adopted pursuant to Section 180206.
(b)The retail transactions and use tax approved by the electors shall remain in effect for the period of time specified in the tax ordinance. The tax may be continued in effect, or reimposed, by a tax ordinance adopted by a two-thirds vote of the authority and the reimposition of the tax is approved by electors consistent with subdivision (a).
(c)The portion of the county to which the tax would apply shall be
determined by the authority before its adoption of the tax ordinance.
(d)If the tax only applies to a portion of the county, both of the following shall apply:
(1)The incorporated area of each city within the county shall be either wholly included within that portion or wholly excluded from that portion.
(2)(A)The authority shall not enter into a construction contract over one million dollars ($1,000,000) that would be in part or wholly financed through the tax with any entity unless the entity provides to the authority an enforceable commitment that the entity and its subcontractors at every tier will use a skilled and trained workforce to perform all work on the project or a contract that falls
within an apprenticeship occupation in the building and construction trades in accordance with Chapter 2.9 (commencing with Section 2600) of Part 1 of Division 2 of the Public Contract Code.
(B)This paragraph shall not apply if any of the following requirements are met:
(i)The authority has entered into a project labor agreement that will bind all contractors and subcontractors performing work on the project.
(ii)The authority has contracted to use a skilled and trained workforce and the entity has agreed to be bound by that project labor agreement.
(iii)The project or contract is being performed under the extension or renewal of a project labor agreement that was entered into by the authority before January 1, 2019.
(iv)The entity has entered into a project labor agreement that will bind the entity and all its subcontractors at every tier performing the project or the entity has contracted to use a skilled and trained workforce.
(C)For purposes of this paragraph, “project labor agreement” has the same meaning as defined in paragraph (1) of subdivision (b) of Section 2500 of the Public Contract Code.
(e)The revenues derived from the tax
shall be spent within, or for the benefit of, the portion of the county to which the tax applies.
(f)Consistent with Section 180200, any revenues derived from the tax shall supplement, and not supplant, other transportation revenues available to the portion of the county to which the tax applies.
(a)A county transportation expenditure plan shall be prepared for the expenditure of the revenues expected to be derived from the tax imposed pursuant to this chapter, together with other federal, state, and local funds expected to be available for transportation improvements, for the period during which the tax is to be imposed.
(b)A county transportation expenditure plan shall not be adopted until it has received the approval of the board of supervisors and of the city councils representing both a majority of the cities in the portion of the county to which the tax would apply and a majority of the population residing in the incorporated areas
of the portion of the county to which the tax would apply.
(c)The plan shall be adopted before the call of the election provided for in Section 180201.
(a)The authority may annually review and propose amendments to the county transportation expenditure plan adopted pursuant to Section 180206 to provide for the use of additional federal, state, and local funds, to account for unexpected revenues, or to take into consideration unforeseen circumstances.
(b)The authority shall notify the board of supervisors and the city council of each city in the portion of the county to which the tax applies and provide them with a copy of the proposed amendments.
(c)The proposed amendments shall become effective 45 days after notice is
given.