Amended IN Senate June 10, 2024 Amended IN Assembly April 25, 2024 CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Assembly Bill No. 2443Introduced by Assembly Member Juan CarrilloFebruary 13, 2024An act to amend Section 1927.3 of the Fish and Game Code, relating to the western Joshua tree. add and repeal Chapter 3.10 (commencing with Section 7287.11), Chapter 3.11 (commencing with Section 7287.13), and Chapter 3.12 (commencing with Section 7287.15) of Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation.LEGISLATIVE COUNSEL'S DIGESTAB 2443, as amended, Juan Carrillo. Western Joshua Tree Conservation Act: industrial projects and commercial projects. Transactions and use taxes: Cities of Lancaster, Palmdale, and Victorville.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 jurisdiction not exceed 2%.This bill would authorize the Cities of Lancaster, Palmdale, and Victorville to impose a transactions and use tax for the support of countywide transportation programs or general services, at a rate of no more than 1% that, in combination with other transactions and use taxes, would exceed the above-described combined rate limit of 2%, if certain requirements are met. The bill would provide that a transactions and use tax rate imposed pursuant to the bill will not be considered for purposes of the combined rate limit described above. The bill would repeal these authorizations on January 1, 2029, if an ordinance proposing the tax has not been approved by that date, as specified.This bill would make legislative findings and declarations as to the necessity of a special statute for the Cities of Lancaster, Palmdale, and Victorville.Existing law, the Western Joshua Tree Conservation Act, prohibits any person or public agency from importing into the state, exporting out of the state, or taking, possessing, purchasing, or selling within the state, a western Joshua tree or any part or product of the tree, except as provided. Under existing law, the Department of Fish and Wildlife may authorize, by permit, the taking of a western Joshua tree if certain conditions are met, including, among other conditions, that the permittee mitigates all impacts to, and the taking of, the western Joshua tree. Existing law authorizes the department to enter into an agreement with any county or city to delegate to the county or city the ability to authorize the taking of a western Joshua tree associated with developing single-family residences, multifamily residences, accessory structures, and public works projects concurrent with its approval of the project if certain conditions are met. Existing law authorizes any person or public agency receiving a take authorization for a project to pay specified fees in lieu of satisfying the mitigation obligation on several bases, including if the project receives a permit issued by a county or city.This bill would additionally authorize the department to enter into an agreement with any city to delegate to the city the ability to authorize the taking of western Joshua trees associated with developing commercial and industrial projects. The bill would, relative to other project types subject to delegated local mitigation authority, limit the bases for commercial or industrial projects to pay specified fees in lieu of satisfying the mitigation obligation, as provided.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YESNO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Chapter 3.10 (commencing with Section 7287.11) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, immediately following Chapter 3 (commencing with Section 7287), to read: CHAPTER 3.10. City of Victorville Transactions and Use Tax7287.11. (a) Notwithstanding any other law, the City of Victorville, by ordinance or by citizens initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:(1) The city council of the City of Victorville adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement.(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.(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.(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 7251.1.7287.12. If, as of January 1, 2029, an ordinance or citizens initiative proposing a transactions and use tax has not been approved as required by Section 7287.11, this chapter shall be repealed as of that same date.SEC. 2. Chapter 3.11 (commencing with Section 7287.13) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read: CHAPTER 3.11. City of Lancaster Transactions and Use Tax7287.13. (a) Notwithstanding any other law, the City of Lancaster, by ordinance or by citizens initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:(1) The city council of the City of Lancaster adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement.(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.(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.(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 7251.1.7287.14. If, as of January 1, 2029, an ordinance or citizens initiative proposing a transactions and use tax has not been approved as required by Section 7287.13, this chapter shall be repealed as of that same date.SEC. 3. Chapter 3.12 (commencing with Section 7287.15) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read: CHAPTER 3.12. City of Palmdale Transactions and Use Tax7287.15. (a) Notwithstanding any other law, the City of Palmdale, by ordinance or by citizens initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:(1) The city council of the City of Palmdale adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement.(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.(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.(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 7251.1.7287.16. If, as of January 1, 2029, an ordinance or citizens initiative proposing a transactions and use tax has not been approved as required by Section 7287.15, this chapter shall be repealed as of that same date.SEC. 4. 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 critical needs of the transportation infrastructure and general services within the Cities of Lancaster, Palmdale, and Victorville.SECTION 1.Section 1927.3 of the Fish and Game Code is amended to read:1927.3.(a)The department may authorize, by permit, the taking of a western Joshua tree if all of the following conditions are met:(1)The permittee submits to the department for its approval a census of all western Joshua trees on the project site, including size information and photographs, that categorize the western Joshua trees according to the following size classes:(A)Less than one meter in height.(B)One meter or greater but less than five meters in height.(C)Five meters or greater in height.(2)The permittee avoids and minimizes impacts to, and the taking of, the western Joshua tree to the maximum extent practicable. Minimization may include trimming, encroachment on root systems, relocation, or other actions that result in detrimental but nonlethal impacts to a western Joshua tree.(3)The permittee mitigates all impacts to, and taking of, the western Joshua tree. The measures required to meet this obligation shall be roughly proportional in extent to the impact of the authorized taking of the species. When various measures are available to meet this obligation, the measures required shall maintain the permittees objectives to the greatest extent possible. All required measures shall be capable of successful implementation. The permittee shall ensure adequate funding to implement the mitigation measures. In lieu of completing the mitigation obligation on its own, the permittee may elect to satisfy this mitigation obligation by paying fees, pursuant to the fee schedule in subdivision (d) or (e), for deposit into the fund.(4)(A)The department may include permit conditions that require the permittee to relocate one or more of the western Joshua trees. If relocation is required, the permittee shall implement measures to assist the survival of relocated trees, and to comply with any other reasonable measures required by the department to facilitate the successful relocation and survival of the western Joshua trees. These relocation measures shall include, but are not limited to, all of the following:(i)A requirement that the relocated western Joshua tree is placed in a location and with proper orientation to improve its survival.(ii)A requirement that western Joshua trees are relocated at a time that maximizes their survival when feasible.(iii)A requirement that a desert native plant specialist be onsite to oversee relocation.(B)The department may limit relocation to certain size classes of trees.(C)By July 1, 2024, the department shall adopt guidelines and relocation protocols, based on the best available science, to relocate western Joshua trees successfully. The department shall consult with desert native plant specialists as part of the development of these guidelines and relocation protocols. Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to the development, adoption, or amendment of guidelines and relocation protocols pursuant to this subparagraph.(b)For purposes of this section, each western Joshua tree stem or trunk arising from the ground shall be considered an individual tree requiring mitigation, regardless of its proximity to any other western Joshua tree stem or trunk.(c)(1)If all of the conditions of paragraph (3) are met, the department may enter into an agreement with any county to delegate to the county the ability to authorize the taking of a western Joshua tree associated with developing any one or more of the following projects concurrent with the countys approval of the project:(A)Single-family residences.(B)Multifamily residences.(C)Accessory structures.(D)Public works projects.(2)If all of the conditions of paragraph (3) are met, the department may enter into an agreement with any city to delegate to the city the ability to authorize the taking of a western Joshua tree associated with developing any one or more of the following projects concurrent with the citys approval of the project:(A)Single-family residences.(B)Multifamily residences.(C)Accessory structures.(D)Public works projects.(E)Commercial projects.(F)Industrial projects.(3)The delegation of authority pursuant to paragraphs (1) and (2) shall be subject to all of the following conditions:(A)The county or city adopts an ordinance that requires as a condition of any approval or permit issued under the authority of an agreement entered into pursuant to this subdivision satisfaction of the requirements of this chapter.(B)Except as provided otherwise in this subdivision, the county or city ensures that the permittee satisfies all of the requirements of subdivision (a) of this section.(C)The project will take no more than 10 individual western Joshua trees on the project site where the project proponent proposes to construct a single-family residence, multifamily residence, accessory structure, commercial project, or industrial project, or no more than 40 individual western Joshua trees on the project site on which a public agency proposes to undertake a public works project. Before authorizing the take of more than 20, but no more than 40, individual western Joshua trees for a public works project, the county or city shall obtain the departments written concurrence that the project has avoided and minimized the take of western Joshua trees to the maximum extent practicable.(D)The county or city shall collect any fees for permits issued and remit them quarterly to the fund as directed by the department.(E)The county or city entering into an agreement pursuant to this subdivision may impose a reasonable fee to cover the administrative costs of issuing the permit.(F)(i)The department retains express authority to suspend or revoke the county or citys take authorization in the event the department determines the county or city has violated the terms of the agreement, or this chapter, the county or city fails to implement or enforce the terms of the agreement or this chapter, or the department determines that the local population of western Joshua trees within, or in the vicinity of, that county or city needs further protection. The county or city shall conduct an annual assessment of the status of the local population within the county or city and submit the assessment to the department. The department shall determine if the population needs further protection to provide for the conservation of the species.(ii)The department shall adopt standardized survey and assessment methods for the annual assessment required pursuant to clause (i), including requiring that a desert native plant specialist conduct the assessment. Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to the development, adoption, or amendment of standardized survey and assessment methods pursuant to this subparagraph.(G)The county or city shall be required to submit to the department quarterly reports documenting the number of permits issued, photographs and other evidence demonstrating that take and other impacts were avoided and minimized to the maximum extent practicable, the number and size class of western Joshua trees authorized to be taken, the number of western Joshua trees encroached upon, the number of western Joshua trees lethally removed, the number and location of western Joshua trees relocated, the amount of fees collected, and other information required by the department in the agreement.(d)Any person or public agency receiving a take authorization pursuant to this chapter for a project that meets the criteria of either subparagraph (A) of paragraph (1) or subparagraph (B) of paragraph (1) may elect, in lieu of satisfying the mitigation obligation provided for in paragraph (3) of subdivision (a), to pay fees in the amounts provided in paragraph (2) for deposit into the fund.(1)(A)Any project in the area bounded by the intersection of Highway 99 and Highway 58, then east along Highway 58 to the intersection of Interstate 15, then north along Interstate 15 to the intersection of Highway 247, then south along Highway 247 to the intersection of Highway 18, then west along Highway 18 to the intersection of Highway 138, then west and north along Highway 138 to the intersection of Interstate 5, then north along Interstate 5 to the intersection of Highway 99, then north along Highway 99 to Highway 58.(B)Any single-family residence, multifamily residence, accessory structure, or public works project receiving a permit issued by a county or city pursuant to an agreement with the department pursuant to subdivision (c), regardless of location.(2)(A)One thousand dollars ($1,000) for each western Joshua tree five meters or greater in height.(B)Two hundred dollars ($200) for each western Joshua tree one meter or greater but less than five meters in height.(C)One hundred fifty dollars ($150) for each western Joshua tree less than one meter in height.(e)Any person or public agency receiving a take authorization pursuant to this chapter for a project that meets the criteria set forth in paragraph (1) may elect, in lieu of satisfying the mitigation obligation provided for in paragraph (3) of subdivision (a), to pay fees in the amounts provided in paragraph (2) for deposit into the fund.(1)(A)Notwithstanding paragraph (1) of subdivision (d), any project within two miles of Joshua Tree National Park, or any unit of the state park system.(B)Any project that does not meet the criteria set forth in paragraph (1) of subdivision (d).(2)(A)Two thousand five hundred dollars ($2,500) for each western Joshua tree five meters or greater in height.(B)Five hundred dollars ($500) for each western Joshua tree one meter or greater but less than five meters in height.(C)Three hundred forty dollars ($340) for each western Joshua tree less than one meter in height.(f)Upon request, the department may authorize a reduction in the amount of the fees prescribed by subdivisions (d) and (e) for any western Joshua tree conserved by a project proponent through the acquisition of compensatory habitat mitigation land otherwise required by law for the project.(g)(1)The permittee shall bear responsibility for implementing measures to assist the survival of western Joshua trees relocated pursuant to paragraph (4) of subdivision (a).(2)Unless specifically required by written agreement, a landowner that agrees in writing to allow western Joshua trees to be relocated onto land it owns shall not be liable for the continued survival of the western Joshua trees, shall not be required to manage or maintain the translocated western Joshua trees, and shall not be required to change existing land use practices, provided that the land use practices do not result in the taking, possession, sale, or further translocation of the western Joshua trees.
Amended IN Senate June 10, 2024 Amended IN Assembly April 25, 2024 CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Assembly Bill No. 2443Introduced by Assembly Member Juan CarrilloFebruary 13, 2024An act to amend Section 1927.3 of the Fish and Game Code, relating to the western Joshua tree. add and repeal Chapter 3.10 (commencing with Section 7287.11), Chapter 3.11 (commencing with Section 7287.13), and Chapter 3.12 (commencing with Section 7287.15) of Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation.LEGISLATIVE COUNSEL'S DIGESTAB 2443, as amended, Juan Carrillo. Western Joshua Tree Conservation Act: industrial projects and commercial projects. Transactions and use taxes: Cities of Lancaster, Palmdale, and Victorville.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 jurisdiction not exceed 2%.This bill would authorize the Cities of Lancaster, Palmdale, and Victorville to impose a transactions and use tax for the support of countywide transportation programs or general services, at a rate of no more than 1% that, in combination with other transactions and use taxes, would exceed the above-described combined rate limit of 2%, if certain requirements are met. The bill would provide that a transactions and use tax rate imposed pursuant to the bill will not be considered for purposes of the combined rate limit described above. The bill would repeal these authorizations on January 1, 2029, if an ordinance proposing the tax has not been approved by that date, as specified.This bill would make legislative findings and declarations as to the necessity of a special statute for the Cities of Lancaster, Palmdale, and Victorville.Existing law, the Western Joshua Tree Conservation Act, prohibits any person or public agency from importing into the state, exporting out of the state, or taking, possessing, purchasing, or selling within the state, a western Joshua tree or any part or product of the tree, except as provided. Under existing law, the Department of Fish and Wildlife may authorize, by permit, the taking of a western Joshua tree if certain conditions are met, including, among other conditions, that the permittee mitigates all impacts to, and the taking of, the western Joshua tree. Existing law authorizes the department to enter into an agreement with any county or city to delegate to the county or city the ability to authorize the taking of a western Joshua tree associated with developing single-family residences, multifamily residences, accessory structures, and public works projects concurrent with its approval of the project if certain conditions are met. Existing law authorizes any person or public agency receiving a take authorization for a project to pay specified fees in lieu of satisfying the mitigation obligation on several bases, including if the project receives a permit issued by a county or city.This bill would additionally authorize the department to enter into an agreement with any city to delegate to the city the ability to authorize the taking of western Joshua trees associated with developing commercial and industrial projects. The bill would, relative to other project types subject to delegated local mitigation authority, limit the bases for commercial or industrial projects to pay specified fees in lieu of satisfying the mitigation obligation, as provided.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YESNO Local Program: NO
Amended IN Senate June 10, 2024 Amended IN Assembly April 25, 2024
Amended IN Senate June 10, 2024
Amended IN Assembly April 25, 2024
CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION
Assembly Bill
No. 2443
Introduced by Assembly Member Juan CarrilloFebruary 13, 2024
Introduced by Assembly Member Juan Carrillo
February 13, 2024
An act to amend Section 1927.3 of the Fish and Game Code, relating to the western Joshua tree. add and repeal Chapter 3.10 (commencing with Section 7287.11), Chapter 3.11 (commencing with Section 7287.13), and Chapter 3.12 (commencing with Section 7287.15) of Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 2443, as amended, Juan Carrillo. Western Joshua Tree Conservation Act: industrial projects and commercial projects. Transactions and use taxes: Cities of Lancaster, Palmdale, and Victorville.
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 jurisdiction not exceed 2%.This bill would authorize the Cities of Lancaster, Palmdale, and Victorville to impose a transactions and use tax for the support of countywide transportation programs or general services, at a rate of no more than 1% that, in combination with other transactions and use taxes, would exceed the above-described combined rate limit of 2%, if certain requirements are met. The bill would provide that a transactions and use tax rate imposed pursuant to the bill will not be considered for purposes of the combined rate limit described above. The bill would repeal these authorizations on January 1, 2029, if an ordinance proposing the tax has not been approved by that date, as specified.This bill would make legislative findings and declarations as to the necessity of a special statute for the Cities of Lancaster, Palmdale, and Victorville.Existing law, the Western Joshua Tree Conservation Act, prohibits any person or public agency from importing into the state, exporting out of the state, or taking, possessing, purchasing, or selling within the state, a western Joshua tree or any part or product of the tree, except as provided. Under existing law, the Department of Fish and Wildlife may authorize, by permit, the taking of a western Joshua tree if certain conditions are met, including, among other conditions, that the permittee mitigates all impacts to, and the taking of, the western Joshua tree. Existing law authorizes the department to enter into an agreement with any county or city to delegate to the county or city the ability to authorize the taking of a western Joshua tree associated with developing single-family residences, multifamily residences, accessory structures, and public works projects concurrent with its approval of the project if certain conditions are met. Existing law authorizes any person or public agency receiving a take authorization for a project to pay specified fees in lieu of satisfying the mitigation obligation on several bases, including if the project receives a permit issued by a county or city.This bill would additionally authorize the department to enter into an agreement with any city to delegate to the city the ability to authorize the taking of western Joshua trees associated with developing commercial and industrial projects. The bill would, relative to other project types subject to delegated local mitigation authority, limit the bases for commercial or industrial projects to pay specified fees in lieu of satisfying the mitigation obligation, as provided.
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 jurisdiction not exceed 2%.
This bill would authorize the Cities of Lancaster, Palmdale, and Victorville to impose a transactions and use tax for the support of countywide transportation programs or general services, at a rate of no more than 1% that, in combination with other transactions and use taxes, would exceed the above-described combined rate limit of 2%, if certain requirements are met. The bill would provide that a transactions and use tax rate imposed pursuant to the bill will not be considered for purposes of the combined rate limit described above. The bill would repeal these authorizations on January 1, 2029, if an ordinance proposing the tax has not been approved by that date, as specified.
This bill would make legislative findings and declarations as to the necessity of a special statute for the Cities of Lancaster, Palmdale, and Victorville.
Existing law, the Western Joshua Tree Conservation Act, prohibits any person or public agency from importing into the state, exporting out of the state, or taking, possessing, purchasing, or selling within the state, a western Joshua tree or any part or product of the tree, except as provided. Under existing law, the Department of Fish and Wildlife may authorize, by permit, the taking of a western Joshua tree if certain conditions are met, including, among other conditions, that the permittee mitigates all impacts to, and the taking of, the western Joshua tree. Existing law authorizes the department to enter into an agreement with any county or city to delegate to the county or city the ability to authorize the taking of a western Joshua tree associated with developing single-family residences, multifamily residences, accessory structures, and public works projects concurrent with its approval of the project if certain conditions are met. Existing law authorizes any person or public agency receiving a take authorization for a project to pay specified fees in lieu of satisfying the mitigation obligation on several bases, including if the project receives a permit issued by a county or city.
This bill would additionally authorize the department to enter into an agreement with any city to delegate to the city the ability to authorize the taking of western Joshua trees associated with developing commercial and industrial projects. The bill would, relative to other project types subject to delegated local mitigation authority, limit the bases for commercial or industrial projects to pay specified fees in lieu of satisfying the mitigation obligation, as provided.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Chapter 3.10 (commencing with Section 7287.11) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, immediately following Chapter 3 (commencing with Section 7287), to read: CHAPTER 3.10. City of Victorville Transactions and Use Tax7287.11. (a) Notwithstanding any other law, the City of Victorville, by ordinance or by citizens initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:(1) The city council of the City of Victorville adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement.(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.(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.(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 7251.1.7287.12. If, as of January 1, 2029, an ordinance or citizens initiative proposing a transactions and use tax has not been approved as required by Section 7287.11, this chapter shall be repealed as of that same date.SEC. 2. Chapter 3.11 (commencing with Section 7287.13) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read: CHAPTER 3.11. City of Lancaster Transactions and Use Tax7287.13. (a) Notwithstanding any other law, the City of Lancaster, by ordinance or by citizens initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:(1) The city council of the City of Lancaster adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement.(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.(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.(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 7251.1.7287.14. If, as of January 1, 2029, an ordinance or citizens initiative proposing a transactions and use tax has not been approved as required by Section 7287.13, this chapter shall be repealed as of that same date.SEC. 3. Chapter 3.12 (commencing with Section 7287.15) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read: CHAPTER 3.12. City of Palmdale Transactions and Use Tax7287.15. (a) Notwithstanding any other law, the City of Palmdale, by ordinance or by citizens initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:(1) The city council of the City of Palmdale adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement.(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.(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.(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 7251.1.7287.16. If, as of January 1, 2029, an ordinance or citizens initiative proposing a transactions and use tax has not been approved as required by Section 7287.15, this chapter shall be repealed as of that same date.SEC. 4. 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 critical needs of the transportation infrastructure and general services within the Cities of Lancaster, Palmdale, and Victorville.SECTION 1.Section 1927.3 of the Fish and Game Code is amended to read:1927.3.(a)The department may authorize, by permit, the taking of a western Joshua tree if all of the following conditions are met:(1)The permittee submits to the department for its approval a census of all western Joshua trees on the project site, including size information and photographs, that categorize the western Joshua trees according to the following size classes:(A)Less than one meter in height.(B)One meter or greater but less than five meters in height.(C)Five meters or greater in height.(2)The permittee avoids and minimizes impacts to, and the taking of, the western Joshua tree to the maximum extent practicable. Minimization may include trimming, encroachment on root systems, relocation, or other actions that result in detrimental but nonlethal impacts to a western Joshua tree.(3)The permittee mitigates all impacts to, and taking of, the western Joshua tree. The measures required to meet this obligation shall be roughly proportional in extent to the impact of the authorized taking of the species. When various measures are available to meet this obligation, the measures required shall maintain the permittees objectives to the greatest extent possible. All required measures shall be capable of successful implementation. The permittee shall ensure adequate funding to implement the mitigation measures. In lieu of completing the mitigation obligation on its own, the permittee may elect to satisfy this mitigation obligation by paying fees, pursuant to the fee schedule in subdivision (d) or (e), for deposit into the fund.(4)(A)The department may include permit conditions that require the permittee to relocate one or more of the western Joshua trees. If relocation is required, the permittee shall implement measures to assist the survival of relocated trees, and to comply with any other reasonable measures required by the department to facilitate the successful relocation and survival of the western Joshua trees. These relocation measures shall include, but are not limited to, all of the following:(i)A requirement that the relocated western Joshua tree is placed in a location and with proper orientation to improve its survival.(ii)A requirement that western Joshua trees are relocated at a time that maximizes their survival when feasible.(iii)A requirement that a desert native plant specialist be onsite to oversee relocation.(B)The department may limit relocation to certain size classes of trees.(C)By July 1, 2024, the department shall adopt guidelines and relocation protocols, based on the best available science, to relocate western Joshua trees successfully. The department shall consult with desert native plant specialists as part of the development of these guidelines and relocation protocols. Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to the development, adoption, or amendment of guidelines and relocation protocols pursuant to this subparagraph.(b)For purposes of this section, each western Joshua tree stem or trunk arising from the ground shall be considered an individual tree requiring mitigation, regardless of its proximity to any other western Joshua tree stem or trunk.(c)(1)If all of the conditions of paragraph (3) are met, the department may enter into an agreement with any county to delegate to the county the ability to authorize the taking of a western Joshua tree associated with developing any one or more of the following projects concurrent with the countys approval of the project:(A)Single-family residences.(B)Multifamily residences.(C)Accessory structures.(D)Public works projects.(2)If all of the conditions of paragraph (3) are met, the department may enter into an agreement with any city to delegate to the city the ability to authorize the taking of a western Joshua tree associated with developing any one or more of the following projects concurrent with the citys approval of the project:(A)Single-family residences.(B)Multifamily residences.(C)Accessory structures.(D)Public works projects.(E)Commercial projects.(F)Industrial projects.(3)The delegation of authority pursuant to paragraphs (1) and (2) shall be subject to all of the following conditions:(A)The county or city adopts an ordinance that requires as a condition of any approval or permit issued under the authority of an agreement entered into pursuant to this subdivision satisfaction of the requirements of this chapter.(B)Except as provided otherwise in this subdivision, the county or city ensures that the permittee satisfies all of the requirements of subdivision (a) of this section.(C)The project will take no more than 10 individual western Joshua trees on the project site where the project proponent proposes to construct a single-family residence, multifamily residence, accessory structure, commercial project, or industrial project, or no more than 40 individual western Joshua trees on the project site on which a public agency proposes to undertake a public works project. Before authorizing the take of more than 20, but no more than 40, individual western Joshua trees for a public works project, the county or city shall obtain the departments written concurrence that the project has avoided and minimized the take of western Joshua trees to the maximum extent practicable.(D)The county or city shall collect any fees for permits issued and remit them quarterly to the fund as directed by the department.(E)The county or city entering into an agreement pursuant to this subdivision may impose a reasonable fee to cover the administrative costs of issuing the permit.(F)(i)The department retains express authority to suspend or revoke the county or citys take authorization in the event the department determines the county or city has violated the terms of the agreement, or this chapter, the county or city fails to implement or enforce the terms of the agreement or this chapter, or the department determines that the local population of western Joshua trees within, or in the vicinity of, that county or city needs further protection. The county or city shall conduct an annual assessment of the status of the local population within the county or city and submit the assessment to the department. The department shall determine if the population needs further protection to provide for the conservation of the species.(ii)The department shall adopt standardized survey and assessment methods for the annual assessment required pursuant to clause (i), including requiring that a desert native plant specialist conduct the assessment. Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to the development, adoption, or amendment of standardized survey and assessment methods pursuant to this subparagraph.(G)The county or city shall be required to submit to the department quarterly reports documenting the number of permits issued, photographs and other evidence demonstrating that take and other impacts were avoided and minimized to the maximum extent practicable, the number and size class of western Joshua trees authorized to be taken, the number of western Joshua trees encroached upon, the number of western Joshua trees lethally removed, the number and location of western Joshua trees relocated, the amount of fees collected, and other information required by the department in the agreement.(d)Any person or public agency receiving a take authorization pursuant to this chapter for a project that meets the criteria of either subparagraph (A) of paragraph (1) or subparagraph (B) of paragraph (1) may elect, in lieu of satisfying the mitigation obligation provided for in paragraph (3) of subdivision (a), to pay fees in the amounts provided in paragraph (2) for deposit into the fund.(1)(A)Any project in the area bounded by the intersection of Highway 99 and Highway 58, then east along Highway 58 to the intersection of Interstate 15, then north along Interstate 15 to the intersection of Highway 247, then south along Highway 247 to the intersection of Highway 18, then west along Highway 18 to the intersection of Highway 138, then west and north along Highway 138 to the intersection of Interstate 5, then north along Interstate 5 to the intersection of Highway 99, then north along Highway 99 to Highway 58.(B)Any single-family residence, multifamily residence, accessory structure, or public works project receiving a permit issued by a county or city pursuant to an agreement with the department pursuant to subdivision (c), regardless of location.(2)(A)One thousand dollars ($1,000) for each western Joshua tree five meters or greater in height.(B)Two hundred dollars ($200) for each western Joshua tree one meter or greater but less than five meters in height.(C)One hundred fifty dollars ($150) for each western Joshua tree less than one meter in height.(e)Any person or public agency receiving a take authorization pursuant to this chapter for a project that meets the criteria set forth in paragraph (1) may elect, in lieu of satisfying the mitigation obligation provided for in paragraph (3) of subdivision (a), to pay fees in the amounts provided in paragraph (2) for deposit into the fund.(1)(A)Notwithstanding paragraph (1) of subdivision (d), any project within two miles of Joshua Tree National Park, or any unit of the state park system.(B)Any project that does not meet the criteria set forth in paragraph (1) of subdivision (d).(2)(A)Two thousand five hundred dollars ($2,500) for each western Joshua tree five meters or greater in height.(B)Five hundred dollars ($500) for each western Joshua tree one meter or greater but less than five meters in height.(C)Three hundred forty dollars ($340) for each western Joshua tree less than one meter in height.(f)Upon request, the department may authorize a reduction in the amount of the fees prescribed by subdivisions (d) and (e) for any western Joshua tree conserved by a project proponent through the acquisition of compensatory habitat mitigation land otherwise required by law for the project.(g)(1)The permittee shall bear responsibility for implementing measures to assist the survival of western Joshua trees relocated pursuant to paragraph (4) of subdivision (a).(2)Unless specifically required by written agreement, a landowner that agrees in writing to allow western Joshua trees to be relocated onto land it owns shall not be liable for the continued survival of the western Joshua trees, shall not be required to manage or maintain the translocated western Joshua trees, and shall not be required to change existing land use practices, provided that the land use practices do not result in the taking, possession, sale, or further translocation of the western Joshua trees.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Chapter 3.10 (commencing with Section 7287.11) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, immediately following Chapter 3 (commencing with Section 7287), to read: CHAPTER 3.10. City of Victorville Transactions and Use Tax7287.11. (a) Notwithstanding any other law, the City of Victorville, by ordinance or by citizens initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:(1) The city council of the City of Victorville adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement.(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.(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.(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 7251.1.7287.12. If, as of January 1, 2029, an ordinance or citizens initiative proposing a transactions and use tax has not been approved as required by Section 7287.11, this chapter shall be repealed as of that same date.
SECTION 1. Chapter 3.10 (commencing with Section 7287.11) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, immediately following Chapter 3 (commencing with Section 7287), to read:
### SECTION 1.
CHAPTER 3.10. City of Victorville Transactions and Use Tax7287.11. (a) Notwithstanding any other law, the City of Victorville, by ordinance or by citizens initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:(1) The city council of the City of Victorville adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement.(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.(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.(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 7251.1.7287.12. If, as of January 1, 2029, an ordinance or citizens initiative proposing a transactions and use tax has not been approved as required by Section 7287.11, this chapter shall be repealed as of that same date.
CHAPTER 3.10. City of Victorville Transactions and Use Tax7287.11. (a) Notwithstanding any other law, the City of Victorville, by ordinance or by citizens initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:(1) The city council of the City of Victorville adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement.(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.(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.(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 7251.1.7287.12. If, as of January 1, 2029, an ordinance or citizens initiative proposing a transactions and use tax has not been approved as required by Section 7287.11, this chapter shall be repealed as of that same date.
CHAPTER 3.10. City of Victorville Transactions and Use Tax
CHAPTER 3.10. City of Victorville Transactions and Use Tax
7287.11. (a) Notwithstanding any other law, the City of Victorville, by ordinance or by citizens initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:(1) The city council of the City of Victorville adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement.(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.(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.(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.
7287.11. (a) Notwithstanding any other law, the City of Victorville, by ordinance or by citizens initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:
(1) The city council of the City of Victorville adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement.
(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.
(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.
(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.
7287.12. If, as of January 1, 2029, an ordinance or citizens initiative proposing a transactions and use tax has not been approved as required by Section 7287.11, this chapter shall be repealed as of that same date.
7287.12. If, as of January 1, 2029, an ordinance or citizens initiative proposing a transactions and use tax has not been approved as required by Section 7287.11, this chapter shall be repealed as of that same date.
SEC. 2. Chapter 3.11 (commencing with Section 7287.13) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read: CHAPTER 3.11. City of Lancaster Transactions and Use Tax7287.13. (a) Notwithstanding any other law, the City of Lancaster, by ordinance or by citizens initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:(1) The city council of the City of Lancaster adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement.(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.(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.(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 7251.1.7287.14. If, as of January 1, 2029, an ordinance or citizens initiative proposing a transactions and use tax has not been approved as required by Section 7287.13, this chapter shall be repealed as of that same date.
SEC. 2. Chapter 3.11 (commencing with Section 7287.13) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read:
### SEC. 2.
CHAPTER 3.11. City of Lancaster Transactions and Use Tax7287.13. (a) Notwithstanding any other law, the City of Lancaster, by ordinance or by citizens initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:(1) The city council of the City of Lancaster adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement.(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.(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.(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 7251.1.7287.14. If, as of January 1, 2029, an ordinance or citizens initiative proposing a transactions and use tax has not been approved as required by Section 7287.13, this chapter shall be repealed as of that same date.
CHAPTER 3.11. City of Lancaster Transactions and Use Tax7287.13. (a) Notwithstanding any other law, the City of Lancaster, by ordinance or by citizens initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:(1) The city council of the City of Lancaster adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement.(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.(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.(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 7251.1.7287.14. If, as of January 1, 2029, an ordinance or citizens initiative proposing a transactions and use tax has not been approved as required by Section 7287.13, this chapter shall be repealed as of that same date.
CHAPTER 3.11. City of Lancaster Transactions and Use Tax
CHAPTER 3.11. City of Lancaster Transactions and Use Tax
7287.13. (a) Notwithstanding any other law, the City of Lancaster, by ordinance or by citizens initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:(1) The city council of the City of Lancaster adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement.(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.(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.(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.
7287.13. (a) Notwithstanding any other law, the City of Lancaster, by ordinance or by citizens initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:
(1) The city council of the City of Lancaster adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement.
(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.
(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.
(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.
7287.14. If, as of January 1, 2029, an ordinance or citizens initiative proposing a transactions and use tax has not been approved as required by Section 7287.13, this chapter shall be repealed as of that same date.
7287.14. If, as of January 1, 2029, an ordinance or citizens initiative proposing a transactions and use tax has not been approved as required by Section 7287.13, this chapter shall be repealed as of that same date.
SEC. 3. Chapter 3.12 (commencing with Section 7287.15) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read: CHAPTER 3.12. City of Palmdale Transactions and Use Tax7287.15. (a) Notwithstanding any other law, the City of Palmdale, by ordinance or by citizens initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:(1) The city council of the City of Palmdale adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement.(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.(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.(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 7251.1.7287.16. If, as of January 1, 2029, an ordinance or citizens initiative proposing a transactions and use tax has not been approved as required by Section 7287.15, this chapter shall be repealed as of that same date.
SEC. 3. Chapter 3.12 (commencing with Section 7287.15) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read:
### SEC. 3.
CHAPTER 3.12. City of Palmdale Transactions and Use Tax7287.15. (a) Notwithstanding any other law, the City of Palmdale, by ordinance or by citizens initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:(1) The city council of the City of Palmdale adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement.(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.(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.(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 7251.1.7287.16. If, as of January 1, 2029, an ordinance or citizens initiative proposing a transactions and use tax has not been approved as required by Section 7287.15, this chapter shall be repealed as of that same date.
CHAPTER 3.12. City of Palmdale Transactions and Use Tax7287.15. (a) Notwithstanding any other law, the City of Palmdale, by ordinance or by citizens initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:(1) The city council of the City of Palmdale adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement.(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.(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.(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 7251.1.7287.16. If, as of January 1, 2029, an ordinance or citizens initiative proposing a transactions and use tax has not been approved as required by Section 7287.15, this chapter shall be repealed as of that same date.
CHAPTER 3.12. City of Palmdale Transactions and Use Tax
CHAPTER 3.12. City of Palmdale Transactions and Use Tax
7287.15. (a) Notwithstanding any other law, the City of Palmdale, by ordinance or by citizens initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:(1) The city council of the City of Palmdale adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement.(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.(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.(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.
7287.15. (a) Notwithstanding any other law, the City of Palmdale, by ordinance or by citizens initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:
(1) The city council of the City of Palmdale adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement.
(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.
(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.
(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.
7287.16. If, as of January 1, 2029, an ordinance or citizens initiative proposing a transactions and use tax has not been approved as required by Section 7287.15, this chapter shall be repealed as of that same date.
7287.16. If, as of January 1, 2029, an ordinance or citizens initiative proposing a transactions and use tax has not been approved as required by Section 7287.15, this chapter shall be repealed as of that same date.
SEC. 4. 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 critical needs of the transportation infrastructure and general services within the Cities of Lancaster, Palmdale, and Victorville.
SEC. 4. 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 critical needs of the transportation infrastructure and general services within the Cities of Lancaster, Palmdale, and Victorville.
SEC. 4. 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 critical needs of the transportation infrastructure and general services within the Cities of Lancaster, Palmdale, and Victorville.
### SEC. 4.
(a)The department may authorize, by permit, the taking of a western Joshua tree if all of the following conditions are met:
(1)The permittee submits to the department for its approval a census of all western Joshua trees on the project site, including size information and photographs, that categorize the western Joshua trees according to the following size classes:
(A)Less than one meter in height.
(B)One meter or greater but less than five meters in height.
(C)Five meters or greater in height.
(2)The permittee avoids and minimizes impacts to, and the taking of, the western Joshua tree to the maximum extent practicable. Minimization may include trimming, encroachment on root systems, relocation, or other actions that result in detrimental but nonlethal impacts to a western Joshua tree.
(3)The permittee mitigates all impacts to, and taking of, the western Joshua tree. The measures required to meet this obligation shall be roughly proportional in extent to the impact of the authorized taking of the species. When various measures are available to meet this obligation, the measures required shall maintain the permittees objectives to the greatest extent possible. All required measures shall be capable of successful implementation. The permittee shall ensure adequate funding to implement the mitigation measures. In lieu of completing the mitigation obligation on its own, the permittee may elect to satisfy this mitigation obligation by paying fees, pursuant to the fee schedule in subdivision (d) or (e), for deposit into the fund.
(4)(A)The department may include permit conditions that require the permittee to relocate one or more of the western Joshua trees. If relocation is required, the permittee shall implement measures to assist the survival of relocated trees, and to comply with any other reasonable measures required by the department to facilitate the successful relocation and survival of the western Joshua trees. These relocation measures shall include, but are not limited to, all of the following:
(i)A requirement that the relocated western Joshua tree is placed in a location and with proper orientation to improve its survival.
(ii)A requirement that western Joshua trees are relocated at a time that maximizes their survival when feasible.
(iii)A requirement that a desert native plant specialist be onsite to oversee relocation.
(B)The department may limit relocation to certain size classes of trees.
(C)By July 1, 2024, the department shall adopt guidelines and relocation protocols, based on the best available science, to relocate western Joshua trees successfully. The department shall consult with desert native plant specialists as part of the development of these guidelines and relocation protocols. Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to the development, adoption, or amendment of guidelines and relocation protocols pursuant to this subparagraph.
(b)For purposes of this section, each western Joshua tree stem or trunk arising from the ground shall be considered an individual tree requiring mitigation, regardless of its proximity to any other western Joshua tree stem or trunk.
(c)(1)If all of the conditions of paragraph (3) are met, the department may enter into an agreement with any county to delegate to the county the ability to authorize the taking of a western Joshua tree associated with developing any one or more of the following projects concurrent with the countys approval of the project:
(A)Single-family residences.
(B)Multifamily residences.
(C)Accessory structures.
(D)Public works projects.
(2)If all of the conditions of paragraph (3) are met, the department may enter into an agreement with any city to delegate to the city the ability to authorize the taking of a western Joshua tree associated with developing any one or more of the following projects concurrent with the citys approval of the project:
(A)Single-family residences.
(B)Multifamily residences.
(C)Accessory structures.
(D)Public works projects.
(E)Commercial projects.
(F)Industrial projects.
(3)The delegation of authority pursuant to paragraphs (1) and (2) shall be subject to all of the following conditions:
(A)The county or city adopts an ordinance that requires as a condition of any approval or permit issued under the authority of an agreement entered into pursuant to this subdivision satisfaction of the requirements of this chapter.
(B)Except as provided otherwise in this subdivision, the county or city ensures that the permittee satisfies all of the requirements of subdivision (a) of this section.
(C)The project will take no more than 10 individual western Joshua trees on the project site where the project proponent proposes to construct a single-family residence, multifamily residence, accessory structure, commercial project, or industrial project, or no more than 40 individual western Joshua trees on the project site on which a public agency proposes to undertake a public works project. Before authorizing the take of more than 20, but no more than 40, individual western Joshua trees for a public works project, the county or city shall obtain the departments written concurrence that the project has avoided and minimized the take of western Joshua trees to the maximum extent practicable.
(D)The county or city shall collect any fees for permits issued and remit them quarterly to the fund as directed by the department.
(E)The county or city entering into an agreement pursuant to this subdivision may impose a reasonable fee to cover the administrative costs of issuing the permit.
(F)(i)The department retains express authority to suspend or revoke the county or citys take authorization in the event the department determines the county or city has violated the terms of the agreement, or this chapter, the county or city fails to implement or enforce the terms of the agreement or this chapter, or the department determines that the local population of western Joshua trees within, or in the vicinity of, that county or city needs further protection. The county or city shall conduct an annual assessment of the status of the local population within the county or city and submit the assessment to the department. The department shall determine if the population needs further protection to provide for the conservation of the species.
(ii)The department shall adopt standardized survey and assessment methods for the annual assessment required pursuant to clause (i), including requiring that a desert native plant specialist conduct the assessment. Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to the development, adoption, or amendment of standardized survey and assessment methods pursuant to this subparagraph.
(G)The county or city shall be required to submit to the department quarterly reports documenting the number of permits issued, photographs and other evidence demonstrating that take and other impacts were avoided and minimized to the maximum extent practicable, the number and size class of western Joshua trees authorized to be taken, the number of western Joshua trees encroached upon, the number of western Joshua trees lethally removed, the number and location of western Joshua trees relocated, the amount of fees collected, and other information required by the department in the agreement.
(d)Any person or public agency receiving a take authorization pursuant to this chapter for a project that meets the criteria of either subparagraph (A) of paragraph (1) or subparagraph (B) of paragraph (1) may elect, in lieu of satisfying the mitigation obligation provided for in paragraph (3) of subdivision (a), to pay fees in the amounts provided in paragraph (2) for deposit into the fund.
(1)(A)Any project in the area bounded by the intersection of Highway 99 and Highway 58, then east along Highway 58 to the intersection of Interstate 15, then north along Interstate 15 to the intersection of Highway 247, then south along Highway 247 to the intersection of Highway 18, then west along Highway 18 to the intersection of Highway 138, then west and north along Highway 138 to the intersection of Interstate 5, then north along Interstate 5 to the intersection of Highway 99, then north along Highway 99 to Highway 58.
(B)Any single-family residence, multifamily residence, accessory structure, or public works project receiving a permit issued by a county or city pursuant to an agreement with the department pursuant to subdivision (c), regardless of location.
(2)(A)One thousand dollars ($1,000) for each western Joshua tree five meters or greater in height.
(B)Two hundred dollars ($200) for each western Joshua tree one meter or greater but less than five meters in height.
(C)One hundred fifty dollars ($150) for each western Joshua tree less than one meter in height.
(e)Any person or public agency receiving a take authorization pursuant to this chapter for a project that meets the criteria set forth in paragraph (1) may elect, in lieu of satisfying the mitigation obligation provided for in paragraph (3) of subdivision (a), to pay fees in the amounts provided in paragraph (2) for deposit into the fund.
(1)(A)Notwithstanding paragraph (1) of subdivision (d), any project within two miles of Joshua Tree National Park, or any unit of the state park system.
(B)Any project that does not meet the criteria set forth in paragraph (1) of subdivision (d).
(2)(A)Two thousand five hundred dollars ($2,500) for each western Joshua tree five meters or greater in height.
(B)Five hundred dollars ($500) for each western Joshua tree one meter or greater but less than five meters in height.
(C)Three hundred forty dollars ($340) for each western Joshua tree less than one meter in height.
(f)Upon request, the department may authorize a reduction in the amount of the fees prescribed by subdivisions (d) and (e) for any western Joshua tree conserved by a project proponent through the acquisition of compensatory habitat mitigation land otherwise required by law for the project.
(g)(1)The permittee shall bear responsibility for implementing measures to assist the survival of western Joshua trees relocated pursuant to paragraph (4) of subdivision (a).
(2)Unless specifically required by written agreement, a landowner that agrees in writing to allow western Joshua trees to be relocated onto land it owns shall not be liable for the continued survival of the western Joshua trees, shall not be required to manage or maintain the translocated western Joshua trees, and shall not be required to change existing land use practices, provided that the land use practices do not result in the taking, possession, sale, or further translocation of the western Joshua trees.