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California Assembly Bill AB1613

California 2017-2018 Regular Session

California Assembly Bill AB1613 Compare Versions

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1-Assembly Bill No. 1613 CHAPTER 231 An act to amend Sections 103350 and 131057 of the Public Utilities Code, and to amend Section 7295 of the Revenue and Taxation Code, relating to transit districts. [ Approved by Governor September 11, 2017. Filed with Secretary of State September 11, 2017. ] LEGISLATIVE COUNSEL'S DIGESTAB 1613, Mullin. San Mateo County Transit District: retail transactions and use tax.(1) 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 also authorizes the board of the San Mateo County Transit District to adopt a retail transactions and use tax ordinance in accordance with the Transactions and Use Tax Law.This bill would authorize the board, unless the transactions and use tax described in paragraph (2) has been imposed, to exceed that 2% limit to impose a retail transactions and use tax set at a rate of no more than 0.5%, if approved by the board before January 1, 2026. The bill would require the board, in concurrence with the county and for purposes of this tax, to develop an expenditure plan of projects, programs, and services that may include, among other things, public transit, local streets and roads, state highways, bicycle and pedestrian facilities, intelligent transportation systems, and transportation planning. The bill would authorize the board to administer the expenditure plan in its entirety, or to transfer proceeds of the tax to the San Mateo County Transportation Authority for administration by that authority consistent with the expenditure plan. The bill would authorize the authority to administer those funds, consistent with the expenditure plan.(2) Existing law authorizes the County of San Mateo to impose a transactions and use tax for countywide transportation programs at a rate of no more than 0.5% that, in combination with other taxes imposed in accordance with the Transactions and Use Tax Law, would exceed the 2% combined rate limit.This bill would prohibit the County of San Mateo from imposing this transactions and use tax if the retail transactions and use tax described in paragraph (1) has been imposed by the board of the San Mateo County Transit District.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 103350 of the Public Utilities Code is amended to read:103350. (a) A retail transactions and use tax ordinance may be adopted by the board in accordance with Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and consistent with Article XIII C of the California Constitution.(b) The board may impose a retail transactions and use tax pursuant to subdivision (a) that, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, exceeds the limit established in Section 7251.1 of the Revenue and Taxation Code, if both of the following requirements are met: (1) The tax is set at a rate of no more than 0.5 percent.(2) The board adopts the ordinance approving the tax before January 1, 2026.(c) For purposes of a new tax imposed pursuant to subdivision (b), the board, in concurrence with the County of San Mateo, shall develop an expenditure plan of projects, programs, and services that may include, among other things, public transit, local streets and roads, state highways, bicycle and pedestrian facilities, intelligent transportation systems, and transportation planning.(d) The board may administer the expenditure plan in its entirety, or may transfer proceeds of the tax to the San Mateo County Transportation Authority for administration by that authority consistent with the expenditure plan.(e) The board shall not act pursuant to subdivision (b) if a transactions and use tax has been imposed pursuant to Section 7295 of the Revenue and Taxation Code.SEC. 2. Section 131057 of the Public Utilities Code is amended to read:131057. (a) The commission and any county transportation authority, in administering the adopted county transportation expenditure plan and imposing the retail transactions and use tax, shall have only those powers necessary for those purposes.(b) The San Mateo County Transportation Authority shall have the power to administer funds transferred to it by the San Mateo County Transit District, consistent with the expenditure plan for a voter-approved tax imposed by the San Mateo County Transit District pursuant to Section 103350.SEC. 3. Section 7295 of the Revenue and Taxation Code is amended to read:7295. (a) 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.(b) The county shall not act pursuant to this section if a retail transactions and use tax has been imposed pursuant to subdivision (b) of Section 103350 of the Public Utilities Code.
1+Enrolled September 01, 2017 Passed IN Senate August 31, 2017 Passed IN Assembly September 01, 2017 Amended IN Senate July 05, 2017 Amended IN Senate June 14, 2017 Amended IN Assembly April 19, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 1613Introduced by Assembly Member MullinFebruary 17, 2017 An act to amend Sections 103350 and 131057 of the Public Utilities Code, and to amend Section 7295 of the Revenue and Taxation Code, relating to transit districts. LEGISLATIVE COUNSEL'S DIGESTAB 1613, Mullin. San Mateo County Transit District: retail transactions and use tax.(1) 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 also authorizes the board of the San Mateo County Transit District to adopt a retail transactions and use tax ordinance in accordance with the Transactions and Use Tax Law.This bill would authorize the board, unless the transactions and use tax described in paragraph (2) has been imposed, to exceed that 2% limit to impose a retail transactions and use tax set at a rate of no more than 0.5%, if approved by the board before January 1, 2026. The bill would require the board, in concurrence with the county and for purposes of this tax, to develop an expenditure plan of projects, programs, and services that may include, among other things, public transit, local streets and roads, state highways, bicycle and pedestrian facilities, intelligent transportation systems, and transportation planning. The bill would authorize the board to administer the expenditure plan in its entirety, or to transfer proceeds of the tax to the San Mateo County Transportation Authority for administration by that authority consistent with the expenditure plan. The bill would authorize the authority to administer those funds, consistent with the expenditure plan.(2) Existing law authorizes the County of San Mateo to impose a transactions and use tax for countywide transportation programs at a rate of no more than 0.5% that, in combination with other taxes imposed in accordance with the Transactions and Use Tax Law, would exceed the 2% combined rate limit.This bill would prohibit the County of San Mateo from imposing this transactions and use tax if the retail transactions and use tax described in paragraph (1) has been imposed by the board of the San Mateo County Transit District.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 103350 of the Public Utilities Code is amended to read:103350. (a) A retail transactions and use tax ordinance may be adopted by the board in accordance with Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and consistent with Article XIII C of the California Constitution.(b) The board may impose a retail transactions and use tax pursuant to subdivision (a) that, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, exceeds the limit established in Section 7251.1 of the Revenue and Taxation Code, if both of the following requirements are met: (1) The tax is set at a rate of no more than 0.5 percent.(2) The board adopts the ordinance approving the tax before January 1, 2026.(c) For purposes of a new tax imposed pursuant to subdivision (b), the board, in concurrence with the County of San Mateo, shall develop an expenditure plan of projects, programs, and services that may include, among other things, public transit, local streets and roads, state highways, bicycle and pedestrian facilities, intelligent transportation systems, and transportation planning.(d) The board may administer the expenditure plan in its entirety, or may transfer proceeds of the tax to the San Mateo County Transportation Authority for administration by that authority consistent with the expenditure plan.(e) The board shall not act pursuant to subdivision (b) if a transactions and use tax has been imposed pursuant to Section 7295 of the Revenue and Taxation Code.SEC. 2. Section 131057 of the Public Utilities Code is amended to read:131057. (a) The commission and any county transportation authority, in administering the adopted county transportation expenditure plan and imposing the retail transactions and use tax, shall have only those powers necessary for those purposes.(b) The San Mateo County Transportation Authority shall have the power to administer funds transferred to it by the San Mateo County Transit District, consistent with the expenditure plan for a voter-approved tax imposed by the San Mateo County Transit District pursuant to Section 103350.SEC. 3. Section 7295 of the Revenue and Taxation Code is amended to read:7295. (a) 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.(b) The county shall not act pursuant to this section if a retail transactions and use tax has been imposed pursuant to subdivision (b) of Section 103350 of the Public Utilities Code.
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3- Assembly Bill No. 1613 CHAPTER 231 An act to amend Sections 103350 and 131057 of the Public Utilities Code, and to amend Section 7295 of the Revenue and Taxation Code, relating to transit districts. [ Approved by Governor September 11, 2017. Filed with Secretary of State September 11, 2017. ] LEGISLATIVE COUNSEL'S DIGESTAB 1613, Mullin. San Mateo County Transit District: retail transactions and use tax.(1) 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 also authorizes the board of the San Mateo County Transit District to adopt a retail transactions and use tax ordinance in accordance with the Transactions and Use Tax Law.This bill would authorize the board, unless the transactions and use tax described in paragraph (2) has been imposed, to exceed that 2% limit to impose a retail transactions and use tax set at a rate of no more than 0.5%, if approved by the board before January 1, 2026. The bill would require the board, in concurrence with the county and for purposes of this tax, to develop an expenditure plan of projects, programs, and services that may include, among other things, public transit, local streets and roads, state highways, bicycle and pedestrian facilities, intelligent transportation systems, and transportation planning. The bill would authorize the board to administer the expenditure plan in its entirety, or to transfer proceeds of the tax to the San Mateo County Transportation Authority for administration by that authority consistent with the expenditure plan. The bill would authorize the authority to administer those funds, consistent with the expenditure plan.(2) Existing law authorizes the County of San Mateo to impose a transactions and use tax for countywide transportation programs at a rate of no more than 0.5% that, in combination with other taxes imposed in accordance with the Transactions and Use Tax Law, would exceed the 2% combined rate limit.This bill would prohibit the County of San Mateo from imposing this transactions and use tax if the retail transactions and use tax described in paragraph (1) has been imposed by the board of the San Mateo County Transit District.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
3+ Enrolled September 01, 2017 Passed IN Senate August 31, 2017 Passed IN Assembly September 01, 2017 Amended IN Senate July 05, 2017 Amended IN Senate June 14, 2017 Amended IN Assembly April 19, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 1613Introduced by Assembly Member MullinFebruary 17, 2017 An act to amend Sections 103350 and 131057 of the Public Utilities Code, and to amend Section 7295 of the Revenue and Taxation Code, relating to transit districts. LEGISLATIVE COUNSEL'S DIGESTAB 1613, Mullin. San Mateo County Transit District: retail transactions and use tax.(1) 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 also authorizes the board of the San Mateo County Transit District to adopt a retail transactions and use tax ordinance in accordance with the Transactions and Use Tax Law.This bill would authorize the board, unless the transactions and use tax described in paragraph (2) has been imposed, to exceed that 2% limit to impose a retail transactions and use tax set at a rate of no more than 0.5%, if approved by the board before January 1, 2026. The bill would require the board, in concurrence with the county and for purposes of this tax, to develop an expenditure plan of projects, programs, and services that may include, among other things, public transit, local streets and roads, state highways, bicycle and pedestrian facilities, intelligent transportation systems, and transportation planning. The bill would authorize the board to administer the expenditure plan in its entirety, or to transfer proceeds of the tax to the San Mateo County Transportation Authority for administration by that authority consistent with the expenditure plan. The bill would authorize the authority to administer those funds, consistent with the expenditure plan.(2) Existing law authorizes the County of San Mateo to impose a transactions and use tax for countywide transportation programs at a rate of no more than 0.5% that, in combination with other taxes imposed in accordance with the Transactions and Use Tax Law, would exceed the 2% combined rate limit.This bill would prohibit the County of San Mateo from imposing this transactions and use tax if the retail transactions and use tax described in paragraph (1) has been imposed by the board of the San Mateo County Transit District.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
4+
5+ Enrolled September 01, 2017 Passed IN Senate August 31, 2017 Passed IN Assembly September 01, 2017 Amended IN Senate July 05, 2017 Amended IN Senate June 14, 2017 Amended IN Assembly April 19, 2017
6+
7+Enrolled September 01, 2017
8+Passed IN Senate August 31, 2017
9+Passed IN Assembly September 01, 2017
10+Amended IN Senate July 05, 2017
11+Amended IN Senate June 14, 2017
12+Amended IN Assembly April 19, 2017
13+
14+ CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
415
516 Assembly Bill No. 1613
6-CHAPTER 231
17+
18+Introduced by Assembly Member MullinFebruary 17, 2017
19+
20+Introduced by Assembly Member Mullin
21+February 17, 2017
722
823 An act to amend Sections 103350 and 131057 of the Public Utilities Code, and to amend Section 7295 of the Revenue and Taxation Code, relating to transit districts.
9-
10- [ Approved by Governor September 11, 2017. Filed with Secretary of State September 11, 2017. ]
1124
1225 LEGISLATIVE COUNSEL'S DIGEST
1326
1427 ## LEGISLATIVE COUNSEL'S DIGEST
1528
1629 AB 1613, Mullin. San Mateo County Transit District: retail transactions and use tax.
1730
1831 (1) 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 also authorizes the board of the San Mateo County Transit District to adopt a retail transactions and use tax ordinance in accordance with the Transactions and Use Tax Law.This bill would authorize the board, unless the transactions and use tax described in paragraph (2) has been imposed, to exceed that 2% limit to impose a retail transactions and use tax set at a rate of no more than 0.5%, if approved by the board before January 1, 2026. The bill would require the board, in concurrence with the county and for purposes of this tax, to develop an expenditure plan of projects, programs, and services that may include, among other things, public transit, local streets and roads, state highways, bicycle and pedestrian facilities, intelligent transportation systems, and transportation planning. The bill would authorize the board to administer the expenditure plan in its entirety, or to transfer proceeds of the tax to the San Mateo County Transportation Authority for administration by that authority consistent with the expenditure plan. The bill would authorize the authority to administer those funds, consistent with the expenditure plan.(2) Existing law authorizes the County of San Mateo to impose a transactions and use tax for countywide transportation programs at a rate of no more than 0.5% that, in combination with other taxes imposed in accordance with the Transactions and Use Tax Law, would exceed the 2% combined rate limit.This bill would prohibit the County of San Mateo from imposing this transactions and use tax if the retail transactions and use tax described in paragraph (1) has been imposed by the board of the San Mateo County Transit District.
1932
2033 (1) 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 also authorizes the board of the San Mateo County Transit District to adopt a retail transactions and use tax ordinance in accordance with the Transactions and Use Tax Law.
2134
2235 This bill would authorize the board, unless the transactions and use tax described in paragraph (2) has been imposed, to exceed that 2% limit to impose a retail transactions and use tax set at a rate of no more than 0.5%, if approved by the board before January 1, 2026. The bill would require the board, in concurrence with the county and for purposes of this tax, to develop an expenditure plan of projects, programs, and services that may include, among other things, public transit, local streets and roads, state highways, bicycle and pedestrian facilities, intelligent transportation systems, and transportation planning. The bill would authorize the board to administer the expenditure plan in its entirety, or to transfer proceeds of the tax to the San Mateo County Transportation Authority for administration by that authority consistent with the expenditure plan. The bill would authorize the authority to administer those funds, consistent with the expenditure plan.
2336
2437 (2) Existing law authorizes the County of San Mateo to impose a transactions and use tax for countywide transportation programs at a rate of no more than 0.5% that, in combination with other taxes imposed in accordance with the Transactions and Use Tax Law, would exceed the 2% combined rate limit.
2538
2639 This bill would prohibit the County of San Mateo from imposing this transactions and use tax if the retail transactions and use tax described in paragraph (1) has been imposed by the board of the San Mateo County Transit District.
2740
2841 ## Digest Key
2942
3043 ## Bill Text
3144
3245 The people of the State of California do enact as follows:SECTION 1. Section 103350 of the Public Utilities Code is amended to read:103350. (a) A retail transactions and use tax ordinance may be adopted by the board in accordance with Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and consistent with Article XIII C of the California Constitution.(b) The board may impose a retail transactions and use tax pursuant to subdivision (a) that, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, exceeds the limit established in Section 7251.1 of the Revenue and Taxation Code, if both of the following requirements are met: (1) The tax is set at a rate of no more than 0.5 percent.(2) The board adopts the ordinance approving the tax before January 1, 2026.(c) For purposes of a new tax imposed pursuant to subdivision (b), the board, in concurrence with the County of San Mateo, shall develop an expenditure plan of projects, programs, and services that may include, among other things, public transit, local streets and roads, state highways, bicycle and pedestrian facilities, intelligent transportation systems, and transportation planning.(d) The board may administer the expenditure plan in its entirety, or may transfer proceeds of the tax to the San Mateo County Transportation Authority for administration by that authority consistent with the expenditure plan.(e) The board shall not act pursuant to subdivision (b) if a transactions and use tax has been imposed pursuant to Section 7295 of the Revenue and Taxation Code.SEC. 2. Section 131057 of the Public Utilities Code is amended to read:131057. (a) The commission and any county transportation authority, in administering the adopted county transportation expenditure plan and imposing the retail transactions and use tax, shall have only those powers necessary for those purposes.(b) The San Mateo County Transportation Authority shall have the power to administer funds transferred to it by the San Mateo County Transit District, consistent with the expenditure plan for a voter-approved tax imposed by the San Mateo County Transit District pursuant to Section 103350.SEC. 3. Section 7295 of the Revenue and Taxation Code is amended to read:7295. (a) 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.(b) The county shall not act pursuant to this section if a retail transactions and use tax has been imposed pursuant to subdivision (b) of Section 103350 of the Public Utilities Code.
3346
3447 The people of the State of California do enact as follows:
3548
3649 ## The people of the State of California do enact as follows:
3750
3851 SECTION 1. Section 103350 of the Public Utilities Code is amended to read:103350. (a) A retail transactions and use tax ordinance may be adopted by the board in accordance with Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and consistent with Article XIII C of the California Constitution.(b) The board may impose a retail transactions and use tax pursuant to subdivision (a) that, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, exceeds the limit established in Section 7251.1 of the Revenue and Taxation Code, if both of the following requirements are met: (1) The tax is set at a rate of no more than 0.5 percent.(2) The board adopts the ordinance approving the tax before January 1, 2026.(c) For purposes of a new tax imposed pursuant to subdivision (b), the board, in concurrence with the County of San Mateo, shall develop an expenditure plan of projects, programs, and services that may include, among other things, public transit, local streets and roads, state highways, bicycle and pedestrian facilities, intelligent transportation systems, and transportation planning.(d) The board may administer the expenditure plan in its entirety, or may transfer proceeds of the tax to the San Mateo County Transportation Authority for administration by that authority consistent with the expenditure plan.(e) The board shall not act pursuant to subdivision (b) if a transactions and use tax has been imposed pursuant to Section 7295 of the Revenue and Taxation Code.
3952
4053 SECTION 1. Section 103350 of the Public Utilities Code is amended to read:
4154
4255 ### SECTION 1.
4356
4457 103350. (a) A retail transactions and use tax ordinance may be adopted by the board in accordance with Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and consistent with Article XIII C of the California Constitution.(b) The board may impose a retail transactions and use tax pursuant to subdivision (a) that, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, exceeds the limit established in Section 7251.1 of the Revenue and Taxation Code, if both of the following requirements are met: (1) The tax is set at a rate of no more than 0.5 percent.(2) The board adopts the ordinance approving the tax before January 1, 2026.(c) For purposes of a new tax imposed pursuant to subdivision (b), the board, in concurrence with the County of San Mateo, shall develop an expenditure plan of projects, programs, and services that may include, among other things, public transit, local streets and roads, state highways, bicycle and pedestrian facilities, intelligent transportation systems, and transportation planning.(d) The board may administer the expenditure plan in its entirety, or may transfer proceeds of the tax to the San Mateo County Transportation Authority for administration by that authority consistent with the expenditure plan.(e) The board shall not act pursuant to subdivision (b) if a transactions and use tax has been imposed pursuant to Section 7295 of the Revenue and Taxation Code.
4558
4659 103350. (a) A retail transactions and use tax ordinance may be adopted by the board in accordance with Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and consistent with Article XIII C of the California Constitution.(b) The board may impose a retail transactions and use tax pursuant to subdivision (a) that, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, exceeds the limit established in Section 7251.1 of the Revenue and Taxation Code, if both of the following requirements are met: (1) The tax is set at a rate of no more than 0.5 percent.(2) The board adopts the ordinance approving the tax before January 1, 2026.(c) For purposes of a new tax imposed pursuant to subdivision (b), the board, in concurrence with the County of San Mateo, shall develop an expenditure plan of projects, programs, and services that may include, among other things, public transit, local streets and roads, state highways, bicycle and pedestrian facilities, intelligent transportation systems, and transportation planning.(d) The board may administer the expenditure plan in its entirety, or may transfer proceeds of the tax to the San Mateo County Transportation Authority for administration by that authority consistent with the expenditure plan.(e) The board shall not act pursuant to subdivision (b) if a transactions and use tax has been imposed pursuant to Section 7295 of the Revenue and Taxation Code.
4760
4861 103350. (a) A retail transactions and use tax ordinance may be adopted by the board in accordance with Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and consistent with Article XIII C of the California Constitution.(b) The board may impose a retail transactions and use tax pursuant to subdivision (a) that, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, exceeds the limit established in Section 7251.1 of the Revenue and Taxation Code, if both of the following requirements are met: (1) The tax is set at a rate of no more than 0.5 percent.(2) The board adopts the ordinance approving the tax before January 1, 2026.(c) For purposes of a new tax imposed pursuant to subdivision (b), the board, in concurrence with the County of San Mateo, shall develop an expenditure plan of projects, programs, and services that may include, among other things, public transit, local streets and roads, state highways, bicycle and pedestrian facilities, intelligent transportation systems, and transportation planning.(d) The board may administer the expenditure plan in its entirety, or may transfer proceeds of the tax to the San Mateo County Transportation Authority for administration by that authority consistent with the expenditure plan.(e) The board shall not act pursuant to subdivision (b) if a transactions and use tax has been imposed pursuant to Section 7295 of the Revenue and Taxation Code.
4962
5063
5164
5265 103350. (a) A retail transactions and use tax ordinance may be adopted by the board in accordance with Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and consistent with Article XIII C of the California Constitution.
5366
5467 (b) The board may impose a retail transactions and use tax pursuant to subdivision (a) that, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, exceeds the limit established in Section 7251.1 of the Revenue and Taxation Code, if both of the following requirements are met:
5568
5669 (1) The tax is set at a rate of no more than 0.5 percent.
5770
5871 (2) The board adopts the ordinance approving the tax before January 1, 2026.
5972
6073 (c) For purposes of a new tax imposed pursuant to subdivision (b), the board, in concurrence with the County of San Mateo, shall develop an expenditure plan of projects, programs, and services that may include, among other things, public transit, local streets and roads, state highways, bicycle and pedestrian facilities, intelligent transportation systems, and transportation planning.
6174
6275 (d) The board may administer the expenditure plan in its entirety, or may transfer proceeds of the tax to the San Mateo County Transportation Authority for administration by that authority consistent with the expenditure plan.
6376
6477 (e) The board shall not act pursuant to subdivision (b) if a transactions and use tax has been imposed pursuant to Section 7295 of the Revenue and Taxation Code.
6578
6679 SEC. 2. Section 131057 of the Public Utilities Code is amended to read:131057. (a) The commission and any county transportation authority, in administering the adopted county transportation expenditure plan and imposing the retail transactions and use tax, shall have only those powers necessary for those purposes.(b) The San Mateo County Transportation Authority shall have the power to administer funds transferred to it by the San Mateo County Transit District, consistent with the expenditure plan for a voter-approved tax imposed by the San Mateo County Transit District pursuant to Section 103350.
6780
6881 SEC. 2. Section 131057 of the Public Utilities Code is amended to read:
6982
7083 ### SEC. 2.
7184
7285 131057. (a) The commission and any county transportation authority, in administering the adopted county transportation expenditure plan and imposing the retail transactions and use tax, shall have only those powers necessary for those purposes.(b) The San Mateo County Transportation Authority shall have the power to administer funds transferred to it by the San Mateo County Transit District, consistent with the expenditure plan for a voter-approved tax imposed by the San Mateo County Transit District pursuant to Section 103350.
7386
7487 131057. (a) The commission and any county transportation authority, in administering the adopted county transportation expenditure plan and imposing the retail transactions and use tax, shall have only those powers necessary for those purposes.(b) The San Mateo County Transportation Authority shall have the power to administer funds transferred to it by the San Mateo County Transit District, consistent with the expenditure plan for a voter-approved tax imposed by the San Mateo County Transit District pursuant to Section 103350.
7588
7689 131057. (a) The commission and any county transportation authority, in administering the adopted county transportation expenditure plan and imposing the retail transactions and use tax, shall have only those powers necessary for those purposes.(b) The San Mateo County Transportation Authority shall have the power to administer funds transferred to it by the San Mateo County Transit District, consistent with the expenditure plan for a voter-approved tax imposed by the San Mateo County Transit District pursuant to Section 103350.
7790
7891
7992
8093 131057. (a) The commission and any county transportation authority, in administering the adopted county transportation expenditure plan and imposing the retail transactions and use tax, shall have only those powers necessary for those purposes.
8194
8295 (b) The San Mateo County Transportation Authority shall have the power to administer funds transferred to it by the San Mateo County Transit District, consistent with the expenditure plan for a voter-approved tax imposed by the San Mateo County Transit District pursuant to Section 103350.
8396
8497 SEC. 3. Section 7295 of the Revenue and Taxation Code is amended to read:7295. (a) 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.(b) The county shall not act pursuant to this section if a retail transactions and use tax has been imposed pursuant to subdivision (b) of Section 103350 of the Public Utilities Code.
8598
8699 SEC. 3. Section 7295 of the Revenue and Taxation Code is amended to read:
87100
88101 ### SEC. 3.
89102
90103 7295. (a) 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.(b) The county shall not act pursuant to this section if a retail transactions and use tax has been imposed pursuant to subdivision (b) of Section 103350 of the Public Utilities Code.
91104
92105 7295. (a) 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.(b) The county shall not act pursuant to this section if a retail transactions and use tax has been imposed pursuant to subdivision (b) of Section 103350 of the Public Utilities Code.
93106
94107 7295. (a) 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.(b) The county shall not act pursuant to this section if a retail transactions and use tax has been imposed pursuant to subdivision (b) of Section 103350 of the Public Utilities Code.
95108
96109
97110
98111 7295. (a) 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.
99112
100113 (b) The county shall not act pursuant to this section if a retail transactions and use tax has been imposed pursuant to subdivision (b) of Section 103350 of the Public Utilities Code.