California Government Code 67912 – The Placer County Transportation Planning Agency, acting as a local …
The Placer County Transportation Planning Agency, acting as a local transportation authority so designated by the board of supervisors for the County of Placer pursuant to the Local Transportation Authority and Improvement Act (Division 19 (commencing with Section 180000) of the Public Utilities Code) and consistent with that act, may impose a transactions and use tax applicable to the entirety of, or a portion of, the County of Placer, excluding the Tahoe Basin, at a rate not to exceed 1 percent if all of the following requirements are met:
(a) The agency adopts an ordinance proposing the transactions and use tax subject to any applicable voting approval requirement.
Terms Used In California Government Code 67912
- City: includes "city and county" and "incorporated town" but does not include "unincorporated town" or "village. See California Government Code 20
- County: includes city and county. See California Government Code 19
(b) 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 XIII C of the California Constitution.
(c) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code).
(d) The portion of the county to which the tax would apply shall be determined by the agency before the electors vote on the measure.
(e) If the tax only applies to a portion of the county, both of the following shall apply:
(1) The incorporated area of each city and of contiguous cities within the county shall be either wholly included within that portion or wholly excluded from that portion. For purposes of this paragraph, “contiguous cities” means two or more cities with shared borders.
(2) The entire unincorporated area of the county shall either be wholly included within that portion or wholly excluded from that portion.
(f) The revenues derived from the tax shall be spent within, or for the benefit of, the portion of the county to which the tax applies, and shall be spent only on transportation and transit infrastructure and services.
(g) Any revenues derived from the tax shall supplement, and not supplant, other transportation and transit infrastructure and service revenues available to the portion of the county to which the tax applies.
(Added by Stats. 2019, Ch. 758, Sec. 1. (AB 1413) Effective January 1, 2020.)