California 2023-2024 Regular Session

California Assembly Bill AB1679 Compare Versions

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1-Assembly Bill No. 1679 CHAPTER 731An act to add Chapter 2.4 (commencing with Section 7286.01) to Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation. [ Approved by Governor October 10, 2023. Filed with Secretary of State October 10, 2023. ] LEGISLATIVE COUNSEL'S DIGESTAB 1679, Santiago. Transactions and use taxes: County of Los Angeles: homelessness.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%. Existing local transactions and use tax law for the County of Los Angeles, known as Measure H, establishes a local tax at a rate of 0.25%, and the revenue from that tax is dedicated to addressing and preventing homelessness.This bill would authorize the County of Los Angeles to impose a transactions and use tax at a rate of no more than 0.50% 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. The bill would also require all revenue from the tax to be dedicated to addressing and preventing homelessness, as provided, and would require the local ordinance, upon approval by the electorate, to repeal Measure H. 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 state the intent of the Legislature that any transactions and use tax adopted pursuant to these provisions include robust oversight and accountability provisions. The bill would repeal this authorization on December 31, 2028, if an ordinance proposing the tax has not been approved by that date.This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Los Angeles.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. Chapter 2.4 (commencing with Section 7286.01) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read: CHAPTER 2.4. County of Los Angeles Transactions and Use Tax7286.01. (a) Notwithstanding any other law, the County of Los Angeles may impose a transactions and use tax at a rate of no more than 0.50 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, including by citizens initiative.(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 Section 11 of Article II or Section 2 of Article XIII C of the California Constitution, as applicable.(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.(4) All revenues from the tax shall be dedicated to services to people experiencing homelessness or at risk of homelessness, to homelessness prevention, or to providing affordable housing.(5) Upon approval by the electorate, the ordinance would repeal the transactions and use tax established by Measure H in the County of Los Angeles, approved by the voters on the March 7, 2017, ballot.(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. (c) It is the intent of the Legislature that any transactions and use tax adopted pursuant to the authority granted by this section include robust oversight and accountability provisions.7286.02. If, as of December 31, 2028, an ordinance proposing a transactions and use tax has not been approved in the County of Los Angeles as required by Section 7286.01, this chapter shall be repealed as of that same date.SEC. 2. The Legislature finds and declares that a special statute is necessary and that a general statute cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the unique circumstances facing the County of Los Angeles with regard to homelessness and affordable housing.
1+Enrolled September 18, 2023 Passed IN Senate September 06, 2023 Passed IN Assembly September 13, 2023 Amended IN Senate August 14, 2023 Amended IN Senate June 19, 2023 CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Assembly Bill No. 1679Introduced by Assembly Member SantiagoFebruary 17, 2023An act to add Chapter 2.4 (commencing with Section 7286.01) to Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation.LEGISLATIVE COUNSEL'S DIGESTAB 1679, Santiago. Transactions and use taxes: County of Los Angeles: homelessness.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%. Existing local transactions and use tax law for the County of Los Angeles, known as Measure H, establishes a local tax at a rate of 0.25%, and the revenue from that tax is dedicated to addressing and preventing homelessness.This bill would authorize the County of Los Angeles to impose a transactions and use tax at a rate of no more than 0.50% 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. The bill would also require all revenue from the tax to be dedicated to addressing and preventing homelessness, as provided, and would require the local ordinance, upon approval by the electorate, to repeal Measure H. 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 state the intent of the Legislature that any transactions and use tax adopted pursuant to these provisions include robust oversight and accountability provisions. The bill would repeal this authorization on December 31, 2028, if an ordinance proposing the tax has not been approved by that date.This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Los Angeles.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. Chapter 2.4 (commencing with Section 7286.01) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read: CHAPTER 2.4. County of Los Angeles Transactions and Use Tax7286.01. (a) Notwithstanding any other law, the County of Los Angeles may impose a transactions and use tax at a rate of no more than 0.50 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, including by citizens initiative.(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 Section 11 of Article II or Section 2 of Article XIII C of the California Constitution, as applicable.(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.(4) All revenues from the tax shall be dedicated to services to people experiencing homelessness or at risk of homelessness, to homelessness prevention, or to providing affordable housing.(5) Upon approval by the electorate, the ordinance would repeal the transactions and use tax established by Measure H in the County of Los Angeles, approved by the voters on the March 7, 2017, ballot.(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. (c) It is the intent of the Legislature that any transactions and use tax adopted pursuant to the authority granted by this section include robust oversight and accountability provisions.7286.02. If, as of December 31, 2028, an ordinance proposing a transactions and use tax has not been approved in the County of Los Angeles as required by Section 7286.01, this chapter shall be repealed as of that same date.SEC. 2. The Legislature finds and declares that a special statute is necessary and that a general statute cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the unique circumstances facing the County of Los Angeles with regard to homelessness and affordable housing.
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3- Assembly Bill No. 1679 CHAPTER 731An act to add Chapter 2.4 (commencing with Section 7286.01) to Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation. [ Approved by Governor October 10, 2023. Filed with Secretary of State October 10, 2023. ] LEGISLATIVE COUNSEL'S DIGESTAB 1679, Santiago. Transactions and use taxes: County of Los Angeles: homelessness.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%. Existing local transactions and use tax law for the County of Los Angeles, known as Measure H, establishes a local tax at a rate of 0.25%, and the revenue from that tax is dedicated to addressing and preventing homelessness.This bill would authorize the County of Los Angeles to impose a transactions and use tax at a rate of no more than 0.50% 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. The bill would also require all revenue from the tax to be dedicated to addressing and preventing homelessness, as provided, and would require the local ordinance, upon approval by the electorate, to repeal Measure H. 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 state the intent of the Legislature that any transactions and use tax adopted pursuant to these provisions include robust oversight and accountability provisions. The bill would repeal this authorization on December 31, 2028, if an ordinance proposing the tax has not been approved by that date.This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Los Angeles.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
3+ Enrolled September 18, 2023 Passed IN Senate September 06, 2023 Passed IN Assembly September 13, 2023 Amended IN Senate August 14, 2023 Amended IN Senate June 19, 2023 CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Assembly Bill No. 1679Introduced by Assembly Member SantiagoFebruary 17, 2023An act to add Chapter 2.4 (commencing with Section 7286.01) to Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation.LEGISLATIVE COUNSEL'S DIGESTAB 1679, Santiago. Transactions and use taxes: County of Los Angeles: homelessness.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%. Existing local transactions and use tax law for the County of Los Angeles, known as Measure H, establishes a local tax at a rate of 0.25%, and the revenue from that tax is dedicated to addressing and preventing homelessness.This bill would authorize the County of Los Angeles to impose a transactions and use tax at a rate of no more than 0.50% 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. The bill would also require all revenue from the tax to be dedicated to addressing and preventing homelessness, as provided, and would require the local ordinance, upon approval by the electorate, to repeal Measure H. 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 state the intent of the Legislature that any transactions and use tax adopted pursuant to these provisions include robust oversight and accountability provisions. The bill would repeal this authorization on December 31, 2028, if an ordinance proposing the tax has not been approved by that date.This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Los Angeles.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
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5- Assembly Bill No. 1679 CHAPTER 731
5+ Enrolled September 18, 2023 Passed IN Senate September 06, 2023 Passed IN Assembly September 13, 2023 Amended IN Senate August 14, 2023 Amended IN Senate June 19, 2023
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7- Assembly Bill No. 1679
7+Enrolled September 18, 2023
8+Passed IN Senate September 06, 2023
9+Passed IN Assembly September 13, 2023
10+Amended IN Senate August 14, 2023
11+Amended IN Senate June 19, 2023
812
9- CHAPTER 731
13+ CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION
14+
15+ Assembly Bill
16+
17+No. 1679
18+
19+Introduced by Assembly Member SantiagoFebruary 17, 2023
20+
21+Introduced by Assembly Member Santiago
22+February 17, 2023
1023
1124 An act to add Chapter 2.4 (commencing with Section 7286.01) to Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation.
12-
13- [ Approved by Governor October 10, 2023. Filed with Secretary of State October 10, 2023. ]
1425
1526 LEGISLATIVE COUNSEL'S DIGEST
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1728 ## LEGISLATIVE COUNSEL'S DIGEST
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1930 AB 1679, Santiago. Transactions and use taxes: County of Los Angeles: homelessness.
2031
2132 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%. Existing local transactions and use tax law for the County of Los Angeles, known as Measure H, establishes a local tax at a rate of 0.25%, and the revenue from that tax is dedicated to addressing and preventing homelessness.This bill would authorize the County of Los Angeles to impose a transactions and use tax at a rate of no more than 0.50% 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. The bill would also require all revenue from the tax to be dedicated to addressing and preventing homelessness, as provided, and would require the local ordinance, upon approval by the electorate, to repeal Measure H. 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 state the intent of the Legislature that any transactions and use tax adopted pursuant to these provisions include robust oversight and accountability provisions. The bill would repeal this authorization on December 31, 2028, if an ordinance proposing the tax has not been approved by that date.This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Los Angeles.
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2334 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%. Existing local transactions and use tax law for the County of Los Angeles, known as Measure H, establishes a local tax at a rate of 0.25%, and the revenue from that tax is dedicated to addressing and preventing homelessness.
2435
2536 This bill would authorize the County of Los Angeles to impose a transactions and use tax at a rate of no more than 0.50% 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. The bill would also require all revenue from the tax to be dedicated to addressing and preventing homelessness, as provided, and would require the local ordinance, upon approval by the electorate, to repeal Measure H. 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 state the intent of the Legislature that any transactions and use tax adopted pursuant to these provisions include robust oversight and accountability provisions. The bill would repeal this authorization on December 31, 2028, if an ordinance proposing the tax has not been approved by that date.
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2738 This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Los Angeles.
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2940 ## Digest Key
3041
3142 ## Bill Text
3243
3344 The people of the State of California do enact as follows:SECTION 1. Chapter 2.4 (commencing with Section 7286.01) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read: CHAPTER 2.4. County of Los Angeles Transactions and Use Tax7286.01. (a) Notwithstanding any other law, the County of Los Angeles may impose a transactions and use tax at a rate of no more than 0.50 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, including by citizens initiative.(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 Section 11 of Article II or Section 2 of Article XIII C of the California Constitution, as applicable.(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.(4) All revenues from the tax shall be dedicated to services to people experiencing homelessness or at risk of homelessness, to homelessness prevention, or to providing affordable housing.(5) Upon approval by the electorate, the ordinance would repeal the transactions and use tax established by Measure H in the County of Los Angeles, approved by the voters on the March 7, 2017, ballot.(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. (c) It is the intent of the Legislature that any transactions and use tax adopted pursuant to the authority granted by this section include robust oversight and accountability provisions.7286.02. If, as of December 31, 2028, an ordinance proposing a transactions and use tax has not been approved in the County of Los Angeles as required by Section 7286.01, this chapter shall be repealed as of that same date.SEC. 2. The Legislature finds and declares that a special statute is necessary and that a general statute cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the unique circumstances facing the County of Los Angeles with regard to homelessness and affordable housing.
3445
3546 The people of the State of California do enact as follows:
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3748 ## The people of the State of California do enact as follows:
3849
3950 SECTION 1. Chapter 2.4 (commencing with Section 7286.01) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read: CHAPTER 2.4. County of Los Angeles Transactions and Use Tax7286.01. (a) Notwithstanding any other law, the County of Los Angeles may impose a transactions and use tax at a rate of no more than 0.50 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, including by citizens initiative.(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 Section 11 of Article II or Section 2 of Article XIII C of the California Constitution, as applicable.(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.(4) All revenues from the tax shall be dedicated to services to people experiencing homelessness or at risk of homelessness, to homelessness prevention, or to providing affordable housing.(5) Upon approval by the electorate, the ordinance would repeal the transactions and use tax established by Measure H in the County of Los Angeles, approved by the voters on the March 7, 2017, ballot.(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. (c) It is the intent of the Legislature that any transactions and use tax adopted pursuant to the authority granted by this section include robust oversight and accountability provisions.7286.02. If, as of December 31, 2028, an ordinance proposing a transactions and use tax has not been approved in the County of Los Angeles as required by Section 7286.01, this chapter shall be repealed as of that same date.
4051
4152 SECTION 1. Chapter 2.4 (commencing with Section 7286.01) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read:
4253
4354 ### SECTION 1.
4455
4556 CHAPTER 2.4. County of Los Angeles Transactions and Use Tax7286.01. (a) Notwithstanding any other law, the County of Los Angeles may impose a transactions and use tax at a rate of no more than 0.50 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, including by citizens initiative.(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 Section 11 of Article II or Section 2 of Article XIII C of the California Constitution, as applicable.(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.(4) All revenues from the tax shall be dedicated to services to people experiencing homelessness or at risk of homelessness, to homelessness prevention, or to providing affordable housing.(5) Upon approval by the electorate, the ordinance would repeal the transactions and use tax established by Measure H in the County of Los Angeles, approved by the voters on the March 7, 2017, ballot.(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. (c) It is the intent of the Legislature that any transactions and use tax adopted pursuant to the authority granted by this section include robust oversight and accountability provisions.7286.02. If, as of December 31, 2028, an ordinance proposing a transactions and use tax has not been approved in the County of Los Angeles as required by Section 7286.01, this chapter shall be repealed as of that same date.
4657
4758 CHAPTER 2.4. County of Los Angeles Transactions and Use Tax7286.01. (a) Notwithstanding any other law, the County of Los Angeles may impose a transactions and use tax at a rate of no more than 0.50 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, including by citizens initiative.(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 Section 11 of Article II or Section 2 of Article XIII C of the California Constitution, as applicable.(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.(4) All revenues from the tax shall be dedicated to services to people experiencing homelessness or at risk of homelessness, to homelessness prevention, or to providing affordable housing.(5) Upon approval by the electorate, the ordinance would repeal the transactions and use tax established by Measure H in the County of Los Angeles, approved by the voters on the March 7, 2017, ballot.(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. (c) It is the intent of the Legislature that any transactions and use tax adopted pursuant to the authority granted by this section include robust oversight and accountability provisions.7286.02. If, as of December 31, 2028, an ordinance proposing a transactions and use tax has not been approved in the County of Los Angeles as required by Section 7286.01, this chapter shall be repealed as of that same date.
4859
4960 CHAPTER 2.4. County of Los Angeles Transactions and Use Tax
5061
5162 CHAPTER 2.4. County of Los Angeles Transactions and Use Tax
5263
5364 7286.01. (a) Notwithstanding any other law, the County of Los Angeles may impose a transactions and use tax at a rate of no more than 0.50 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, including by citizens initiative.(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 Section 11 of Article II or Section 2 of Article XIII C of the California Constitution, as applicable.(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.(4) All revenues from the tax shall be dedicated to services to people experiencing homelessness or at risk of homelessness, to homelessness prevention, or to providing affordable housing.(5) Upon approval by the electorate, the ordinance would repeal the transactions and use tax established by Measure H in the County of Los Angeles, approved by the voters on the March 7, 2017, ballot.(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. (c) It is the intent of the Legislature that any transactions and use tax adopted pursuant to the authority granted by this section include robust oversight and accountability provisions.
5465
5566
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5768 7286.01. (a) Notwithstanding any other law, the County of Los Angeles may impose a transactions and use tax at a rate of no more than 0.50 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:
5869
5970 (1) The county adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement, including by citizens initiative.
6071
6172 (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 Section 11 of Article II or Section 2 of Article XIII C of the California Constitution, as applicable.
6273
6374 (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.
6475
6576 (4) All revenues from the tax shall be dedicated to services to people experiencing homelessness or at risk of homelessness, to homelessness prevention, or to providing affordable housing.
6677
6778 (5) Upon approval by the electorate, the ordinance would repeal the transactions and use tax established by Measure H in the County of Los Angeles, approved by the voters on the March 7, 2017, ballot.
6879
6980 (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.
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7182 (c) It is the intent of the Legislature that any transactions and use tax adopted pursuant to the authority granted by this section include robust oversight and accountability provisions.
7283
7384 7286.02. If, as of December 31, 2028, an ordinance proposing a transactions and use tax has not been approved in the County of Los Angeles as required by Section 7286.01, this chapter shall be repealed as of that same date.
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7788 7286.02. If, as of December 31, 2028, an ordinance proposing a transactions and use tax has not been approved in the County of Los Angeles as required by Section 7286.01, this chapter shall be repealed as of that same date.
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7990 SEC. 2. The Legislature finds and declares that a special statute is necessary and that a general statute cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the unique circumstances facing the County of Los Angeles with regard to homelessness and affordable housing.
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8192 SEC. 2. The Legislature finds and declares that a special statute is necessary and that a general statute cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the unique circumstances facing the County of Los Angeles with regard to homelessness and affordable housing.
8293
8394 SEC. 2. The Legislature finds and declares that a special statute is necessary and that a general statute cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the unique circumstances facing the County of Los Angeles with regard to homelessness and affordable housing.
8495
8596 ### SEC. 2.