Article 8 - Retail Transactions and Use Tax

California Public Utilities Code — §§ 102350-102355

Sections (4)

Amended by Stats. 2024, Ch. 80, Sec. 118. (SB 1525) Effective January 1, 2025.

(a)A retail transactions and use tax ordinance may be adopted by the board in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, provided two-thirds of the electors voting on the measure vote to authorize its enactment at a special election called for that purpose by the board, subject to any applicable constitutional requirements.

(b)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, and 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 district, as determined by the board, including the administration of this part and legal actions related thereto. These purposes include expenditures for planning, environmental reviews, engineering and design costs, and related right-of-way acquisition.

(c)As used in this section, “public transit purposes” includes the public transit responsibilities under the jurisdiction of the district as well as any repair, redesign, or ongoing maintenance of a right-of-way upon which transit is intended to travel, or any bikeway, bicycle path, sidewalk, trail, pedestrian access, or pedestrian accessway.

§ 102351

Amended by Stats. 2023, Ch. 674, Sec. 6. (AB 1052) Effective January 1, 2024.

(a)The retail transactions and use tax ordinance shall provide for a rate of one-eighth of 1 percent or a multiple thereof. The ordinance shall provide for the tax to be imposed on the entirety of, or a portion of, the incorporated and unincorporated territory within the boundaries of the district, as defined in Section 102052.5. The ordinance shall be subject to voter approval by the electors in those portions of the district to which the tax applies and shall be consistent with Section 102350.

(b)The portion of the area of the board to which the tax would apply shall be determined by the board before the electors vote on the measure.

(c)If the tax only applies to a portion of an area of the district, all of the following shall apply to the imposition of the tax:

(1)The incorporated area of each city and of contiguous cities within the district shall be either wholly included within that portion or wholly excluded from that portion. For purposes of this paragraph, “contiguous cities” means two or more cities with shared borders.

(2)The entire unincorporated area of the district shall either be wholly included within that portion or wholly excluded from that portion.

(3)The revenues derived from the tax shall be spent within, or for the benefit of, the portion of the area of the district to which the tax applies, and shall be spent only

on allowable transportation and transit infrastructure and services.

(d)Any revenues derived from the tax shall supplement, and not supplant, other transportation revenues available to the portion of the area of the board to which the tax applies.

§ 102352

Amended by Stats. 2019, Ch. 497, Sec. 255. (AB 991) Effective January 1, 2020.

(a)Any 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.

(b)(1) Prior to the operative date of the ordinance, the district shall contract with the California Department of Tax and Fee Administration to perform all functions incident to the administration and operation of the ordinance. The costs to be covered by the contract may also include services of the types described in Section 7272 of the Revenue and Taxation Code for preparatory work up to the operative date of the ordinance. Any disputes as to the amount of the costs shall be resolved in the same manner as provided in that section.

(2)Notwithstanding Section 7272 of the Revenue and Taxation Code, the maximum amount of preparatory costs incurred may exceed those costs as described in paragraph (1) if the increased amount reflects necessary preparatory costs.

(c)Within 45 days from the date the ordinance is approved by the voters, the district shall provide the California Department of Tax and Fee Administration with a complete alphabetical list of all streets within the affected unincorporated area under the jurisdiction of the district pursuant to Section 102052.5, which shall include beginning and ending street numbers, and shall maintain that list on its internet website. The district shall also provide a legal description and a map or plat, that both describe the boundaries of the applicable unincorporated territory within the district pursuant to Section 102052.5.

§ 102355

Added by Stats. 1977, Ch. 948.

Repeal of the transactions and use tax ordinance shall not be operative earlier than the first day of the first calendar quarter following the adoption of the ordinance of repeal.