CHAPTER 2. Transactions and Use Tax [60100. - 60107.]

Cal. Public Utilities Code - PUC 2.

in effect

Cal. Public Utilities Code - PUC § 60100. Section 60100.

A retail transactions and use tax ordinance applicable in the incorporated and unincorporated territory of the county may be imposed by the district in accordance with this chapter and Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, if the tax ordinance is adopted by a majority of the board of directors and by a majority of the governing bodies of the appointing authorities listed in subdivision (a) of Section 60008, and imposition of the tax is subsequently approved by two-thirds of the voters voting on the measure at a special election called for that purpose by the board of supervisors, at the request of the district, and a county transportation expenditure plan is adopted pursuant to Section 60106. A retail transactions and use tax approved by the voters shall remain in effect for not longer than 20 years, or any lesser period of time specified in the tax ordinance. The tax may be continued in effect, or reimposed, by a tax ordinance adopted by the district and the reimposition of the tax is approved by two-thirds of the voters.

Cal. Public Utilities Code - PUC § 60102. Section 60102.

(a) The district, in the ordinance, shall do all of the following: (1) State the nature of the tax to be imposed. (2) Establish the tax rate, which may be in 1 4 percent increments and shall not exceed a maximum tax rate of 1 percent. (3) Specify the period during which the tax will be imposed. (4) Specify the purposes for which the revenue derived from the tax will be used. (b) The proposition shall include an appropriations limit for that entity pursuant to Section 4 of Article XIII B of the California Constitution.

Cal. Public Utilities Code - PUC § 60103. Section 60103.

(a) The county shall conduct the special election called by the board of supervisors pursuant to Section 60100. If the measure is approved, the district shall reimburse the county for its cost in conducting the special election. (b) The special election shall be called and conducted in the same manner as provided by law for the conduct of special elections by a county. (c) The sample ballot to be mailed to the voters, pursuant to Section 13303 of the Elections Code, shall be the full proposition, as set forth in the ordinance calling the election, and the voter information handbook shall include the entire adopted county transportation expenditure plan.

Cal. Public Utilities Code - PUC § 60104. Section 60104.

(a) Any transactions and use tax ordinance adopted pursuant to this chapter shall be operative on the first day of the first calendar quarter commencing more than 120 days after adoption of the ordinance. (b) Prior to the operative date of the ordinance, the district shall contract with the State Board of Equalization to perform all functions incidental to the administration and operation of the ordinance.

Cal. Public Utilities Code - PUC § 60105. Section 60105.

The revenues from the taxes imposed pursuant to this chapter may be allocated by the district for the construction and improvement of state highways, the construction, maintenance, improvement, and operation of local streets, roads, and highways, and the construction, improvement, and operation of public transit systems. For purposes of this section, “public transit systems” includes paratransit services.

Cal. Public Utilities Code - PUC § 60106. Section 60106.

(a) A county transportation expenditure plan shall be prepared for the expenditure of the revenues expected to be derived from the tax imposed pursuant to this chapter, together with other federal, state, and local funds expected to be available for transportation improvements, for the period during which the tax is to be imposed. (b) A county transportation expenditure plan shall not be adopted unless it has been approved by a majority of the governing bodies of the appointing authorities listed in subdivision (a) of Section 60008 at the time those bodies approve the ordinance described in Section 60100. (c) The plan shall be adopted prior to the call of the election provided for in Section 60100.

Cal. Public Utilities Code - PUC § 60107. Section 60107.

(a) The district may annually review and propose amendments to the county transportation expenditure plan adopted pursuant to Section 60106 to provide for the use of additional federal, state, and local funds, to account for unexpected revenues, or to take into consideration unforeseen circumstances. (b) The district shall notify the board of supervisors and the city council of each city in the county and provide them with a copy of the proposed amendments. (c) The proposed amendments shall become effective 45 days after notice is given.

Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026