HomeMy WebLinkAboutItem 6.1 MTC Proposed Legislation Transport Tax 30
AGENDA STATEMENT
CITY COUNCIL MEETING DATE: November 12 , 1985
SUBJECT: Metropolitan Transportation Commission Proposed
Legislation to Authorize a County Transportation Tax .
EXHIBITS ATTACHED: Letter from Commissioner Gill dated October 9 , 1985 and
Attachments
RECOMMENDATION: Review proposed legislation and direct Staff to forward
appropriate comments to MTC with respect to the City' s
position.
FINANCIAL STATEMENT: Undetermined at this time, this legislation could
possibly facilitate the funding of regional transit and
roadway improvements in the future.
DESCRIPTION:
The City has received a letter from Commissioner Valance Gill of the Metropolitan
Transportation Commission inviting the City to comment on the proposed County
Transportation Tax legislation which has been drafted by the Metropolitan
Transportation Commission for consideration by the State Legislature.
The proposed legislation would enable any County in the Bay Area to place before
the voters a measure authorizing additional taxes for transportation. The draft
proposed legislation provides for a transportation sales tax . However ,
alternative funding sources including sales tax on motor vehicle fuel, motor
vehicle fuel tax, or a vehicle license fee surcharge are also being considered by
the Commission.
As indicated in Commissioner Gill ' s letter , the proposed legislation also would
require the development of a County Transportation expenditure plan which would
be considered as part of any election. The development of this plan would have
to be agreed upon by the County Board of Supervisors, the Mayor ' s Conference, as
well as participation by MTC and transit operators . The plan would be voted upon
by the voters in the County in conjunction with any tax that was proposed. The
plan would specify the projects that are to be funded by the tax, the amount and
duration of the tax, and the designation of either MTC or the creation of a
County Transportation Authority to administer the tax .
ISSUES :
Staff believes that the following issues should be considered by the City
Council :
1 . Should the City support the proposed legislation, in order to enable voters
of Alameda County to vote upon a tax for transit and highway projects .
2 . What revenue source should be included in the draft legislation. Of the four
alternative revenue sources identified by MTC, sales tax is the only source,
which is not limited to residents who drive motor vehicles . Those individuals
who utilize public transit and not motor vehicles would also contribute their
fair share toward transportation improvements , if sales tax was selected as the
funding source to be included in the proposed legislation.
3 . Should MTC be chosen to administer the proceeds of the tax or should a new
County Transportation Authority be created to administer the tax? If MTC was
selected to administer the plan it could only divert 0 . 3% of the tax proceeds for
administration as opposed to 0 . 6% of the proceeds for a new County Transportation
Authority.
As indicated in the attached Public Hearing Schedule, several additional public
hearings will be held during the months of November and December If the
legislation that is proposed is approved by the Metropolitan Transportation
Commission, it will be forwarded to the State Legislature for its consideration.
It is the Staff ' s recommendation that the City Council review the proposed
legislation and direct Staff to send the City' s comments.
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ITEM NO. COPIES TO:
MTC
METROPOLITAN
TRANSPORTATION
C O M M I S S I O N
October 9, 1985
METROCENTER Mr. Peter W. Snyder
101 8TH STREET Mayor
OAKLAND,CA 94607
(415)464-7700 C ty of Dublin
Alameda County 11497 S i l ve rga to Drive
JOSEPH P.BORT Dublin, CA 94568
VALANCE GILL
Contra Costa County
ROBERT 1.SCHRODER Dear Peter:
Chair
STEVE WEIR The Metropolitan Transportation Commission is considering legislation which if
Marin County enacted would enable any county in the Bay Area to place before the voters a
ROBERT B.STOCKWELL measure for additional taxes for transportation. The Commission will be
Napa County holding four hearings throughout the region on the proposed legislation. A
KATHLEEN McCULLOUGH schedule of hearings and a draft of the proposed legislation, questions and
San Francisco— answers, and a summary of alternative tax sources are attached.
City and County
DORIS W.KAHN Our objective is to have the necessary legislation i n place so that an
Vice Chair
QUENTIN L.KOPP election for a tax may be held as early as November of 1986 in any county
San Mateo County Where there is a consensus on how to spend additional local transportation
JANE BAKER revenues.
JOHN M.WARD
The draft of the proposed legislation provides for a transportation sales
Santa Clara County tax. Other taxes are to be considered and information on these taxes will be
ROD DIRIDON provided at the public hearings. The Commission will decide in December which
ROY E.LAVE tax to recommend and the final form of its legislative proposal .
Solano County
WILLIAM JENKINS The draft of the proposed legislation also includes the following provisions:
Sonoma County
WILLIAM R.LUCIUS 1 . It provides for the development of a county transportation
Association of expenditures plan which would be the basis for an election. The
Bay Area Governments process forte development of the plan would have to be agreed to
RALPH C.BOLIN by both the Board of Supervisors and the mayors conference and
S.F.Bay d Development would include the participation of both MTC and the transit
and Development
Commission operators. MTC could provide staff assistance if requested.
EARL P.MILLS
State Business, 2. The county transportation expenditure plan would include:
Transportation and
Housing Agency
BURCH BACHTOLD the projects (capital , maintenance, repair, or operating) to
U.S.Department be funded by the tax.
of Transportation -
ROBERTE.MAYER the amount and duration of the tax and any bonding provisions.
Executive Director either the designation of MTC to impose and administer the tax
LAWRENCE D.DAHMS and the composition of a County advisory committee to oversee
the MTC allocations or the recommendation for the voters to
Deputy Executive Director create a County Transportation Authority with a specified
WILLIAM F.HEIN composition which would impose and administer the tax.
- 2 -
3: Once developed, the transportation expenditure plan would have to be
approved by WC with regard to its consistency with the Regional
Transportation Plan and the reasonableness of the funding estimates.
4. Following endorsement by MTC the plan would have to be approved by:
the Board of Supervisors
the majority of the cities in the county
cities representing a majority of the population in the county
5. After receiving the approvals above, the transportation expenditure plan
would become effective with a majority vote in the county. The Board of
Supervisors would be responsible for putting the issue on the ballot.
6. If MTC is chosen to impose and administer the proceeds from the tax, the
proposed legislation:
provides for an advisory committee to be determined by the
expenditure plan to guide the allocations of funds and to endorse any
amendments (see No. 8)
provides that MTC must administer the funds in accordance with the
county transportation expenditure plan
limits the amount of funds MTC .can use to administer the plan to
0.3 percent of the tax proceeds.
7. If a County Transportation Authority is recommended to impose and
administer the tax, the proposed legislation:
provides for the creation of the agency upon a successful election
for the expenditure plan in the county
provides for the powers and functions of the authority
provides that the authority must allocate the funds in accordance
with the county transportation expenditure plan
limits the amount of funds for administration to 0.6 percent of the
proceeds (same as the Santa Clara County Authority) .
8. The transportation expenditure plan could only be amended to account for
the use of additional federal , state and local funds; to account for
unexpected revenue fluctuations; or to take into consideration unforeseen
circumstances. Any amendment would require the same approvals as in No. 3
and 4 above.
I believe this legislation could be very important to the region because it
gives each county a funding option to consider when examining their
transportation needs. It is important that we reach a consensus on its
content; therefore, I would appreciate hearing any comments you may have.
Sine ,
al'ance Gill
MTC Commissioner
WFH/kb (1498Z)
' Proposed County Transportation Tax Legislation Schedule
Public Hearing Schedule
City Location Date/Time
Walnut Creek City Hall Oct. 17 (Thurs.)
1 :30-4:30 p.m.
San Rafael City Hall Oct. 31 (Thurs.)
1 :30-4:30 p.m.
San Francisco City Hall Nov. 14 (Thurs. )
1 :30-4:30 p.m.
Oakland Bart Board Room Nov. 21 (Thurs.)
7:00-10:00 p.m.
Presentation of draft proposed legislation
to LPAC/TFC for approval Dec. 11
Final proposed legislation to Commission for
approval Dec. 18
Questions and Answers
Regarding
Proposed Legislation to Authorize A
County Transportation Tax
Metropolitan Transportation Commission
September, 1985
What is the intent of the proposed legislation?
o The intent of the proposed legislation is to permit any county within the
nine county Bay Area to place a measure before the voters in that county
to to approve by majority vote the levying of an additional local tax for
transportation programs within the county.
Why is this legislation needed?
o The state and federal governments appear to be reducing the level of their
financial support for highways and transit.
o Authorization by the State Legislature is required in order for a county
to seek approval by a simple majority of the voters of a local
transportation tax.
o Some counties are exploring the need for, and potential to secure,
additional local revenues . For example, Santa Clara County sponsored
legislation which permitted the voters in that county to approve an
additional 1/2¢ sales tax for construction of three state highways.
Could a revenue source other than a sales tax be considered?
o Yes, other sources will be considered and information on these sources is
attached.
o The Commission will recommend the sources for the proposed legislation in
December after hearing from the public regarding the alternatives.
Page 2 — Proposed Legislation
What could the funds be used for?
o The funds could be used for transit, state highway or local street and
road projects.
o Capital , maintenance, repair and operation are all eligible costs.
o The transportation projects to be funded shall be set forth in the County
Transportation Expenditure Plan.
How would the County Transportation Expenditure Plan be developed?
o The process for developing a County Transportation Expenditure Plan would
have to be agreed to by the County Board of Supervisors and the Conference
of Mayors.
o Any process would be acceptable as long as it provides for participation
by representatives of the cities, the county, and the transit agencies,
Caltrans, MTC, and such other agencies that the Board and Mayors deem
necessary.
What would the County Transportation Expenditure Plan include?
o The expenditure plan would include a list, in priority order, of projects
to be funded by the proposed tax. It must also specify the extent to
which reasonable estimates of existing federal , state and local funds are
planned to be used to help finance the expenditure plan projects.
o The expenditure plan would also include:
a) A recommendation on the amount and duration of the proposed tax.
b) A recommendation on whether or not bonding authority is needed.
c) A recommendation on whether MTC should administer the tax or whether
a County Transportation Authority should be created to administer the
tax.
Page 3 - Proposed Legislation
o If the recommendation is for MTC to administer the tax, the expenditure
plan will recommend the composition of an Advisory Committee to assist MTC.
o If the recommendation is for a new County Transportation Authority, the
expenditure plan will recommend the composition of the Authority.
How would the County Transportation Expenditure Plan be approved before it is
submitted to the voters?
o The expenditure plan would be subject to a public hearing and would have
to be approved by MTC for consistency with the Regional Transportation
Plan and for the reasonableness of the fund estimates.
o Following endorsement by MTC, the expenditure plan would then have to be
approved by:
o The Board of Supervisors
o The majority of the cities
o Cities representing a majority of the population
o Following these approvals, the Board of Supervisors would be responsible
for putting the measure on the ballot.
What approval is required by the voters?
o The intention of the proposed legislation is to allow a tax to be
implemented if approved by a majority of the voters voting on the measure.
Can the County Transportation Expenditure Plan be amended once it is
approved?
o Yes, the expenditure plan could be changed if it was necessary to provide
for unexpected revenue fluctuations or unforseen circumstances.
o No change could be made to any project without the project sponsor's
approval . - - -
Page 4 — Proposed Legislation
o Any change would have to be approved by MTC similar to the original
expenditure plan and approved by the Board of Supervisors, the majority of
cities and the cities representing a majority of the population.
If the County Transportation Expenditure Plan designates MTC to administer
the expenditure plan, what would be MTC's responsibilities?
o MTC would administer the tax proceeds in accordance with the expenditure
plan.
o An Advisory Committee comprised of local officials as set forth in the
expenditure plan would advise MTC on its allocations and would be
responsible for approving any amendments to be made to the expenditure
plan, subject to the approval process for amendments as noted above.
If a County Transportation Authority was called for in the County
Transportation Expenditure Plan, when would it come into being and what would
its responsibilities be?
o The Authority would come into being when the voters approve the tax
measure.
o The Authority would be responsible for administering the tax in accordance
with the expenditure plan.
o The Authority would be given the governmental powers necessary to
administer the tax; i .e. the ability to hire staff, contract for services,
adopt budgets, etc.
o The Authority would be responsible for approving any amendments to the
expenditure plan, subject to the approval process for amendments as noted
above.
Are there limitations on the amount of funds that can be used for
administration?
o Yes, the intention is to assure the legislature and the voters that the
funds will be used for projects.
o The proposed legislation provides for no more than 0.6% of the tax
proceeds for administration by a new authority. This amount is the same
as provided in the legislation creating the Santa Clara County Traffic
Authority.
r
Page 5 - Proposed Legislation
o If MTC administered the expenditure plan, the proposed legislation would
limit administration to 0.3% of the tax proceeds. The lesser amount is
proposed because MTC already has allocation and accounting functions in
place.
What agency would implement the projects in the County Transportation
Expenditure Plan?
o The expenditure plan would designate the agencies to implement the
projects in the plan.
o The projects would be implemented by existing agencies which are already
responsible for implementing projects within the county -- i .e. , cities or
the county, existing transit operators, and Caltrans.
o While the proposed legislation would authorize the creation of a new
agency to administer the tax, no new implementing agencies would be
created by this proposed legislation.
Could two or more counties join together to implement a joint project?
o The county or counties desiring to use new sales tax revenues for the
project would have to detail the joint project and method of
implementation in its County Transportation Expenditure Plan.
WFH/kb
Attachment
(1486Z) - -
ALTERNATIVE COUNTYWIDE TRANSPORTATION FUNDING SOURCES
Four alternative countywide revenue sources are suggested to be considered for
funding transportation system improvements.
. Sales Tax — The sales tax in California is currently 6 percent, with 4 3/4
percent of this going to the state and 1 1/4 percent to local government. In
addition, 4 counties in the Bay Area have a 1/2 cent sales tax for transit.
Santa Clara County has a 1/2 cent sales tax for transit and a 1/2 cent sales
tax for highway improvements.
Sales Tax on Motor Vehicle Fuel — Motor Vehicle fuel is subject to the sales
tax. An additional sales tax increase could be imposed only on motor vehicle
fuel .
Motor Vehicle Fuel Tax (Gas Tax) — The gas tax is currently 18 cents -- 9
cents for the state and 9 cents for the federal trust fund. State gas tax
revenues can only be used for highways and streets and roads in California and
where approved by the voters (Proposition 5) for rail transit facilities (not
including vehicles) . In the Bay Area, 6 urban counties are eligible to use
Prop. 5 funds for transit; Sonoma, Solano, and Napa counties are not eligible.
. Vehicle License Fee Surcharge — The existing 2% in—lieu fee that is paid when
a vehicle is registered could be increased. The fee is based on the
depreciated value of the vehicle and is collected by the state but returned to
local government.
Because of Proposition 13 limitations, a property tax increase beyond the existing
1% limit would not be possible.
Brief Comparison of Revenue Sources
Table 1 compares the revenues that are estimated to be made available in each county
from implementing the following tax increases:
1/2 Percent Sales Tax
1 Percent Sales Tax on Motor Vehicle Fuel
1 Cent Gas Tax
1/4 Percent Vehicle License Fee
These "marginal " rates provide a useful comparison of the revenue generation
capability of each source.
Any decision as to which revenue source to select needs to take into consideration
the amount of revenue that would be generated, and the magnitude of the tax increase
that would be necessary to raise that amount of revenue. In order to facilitate
comparison of revenue options, a 112 cent sales tax is used as a "baseline. "
Estimates of the amount of revenues that would be generated from implementing a 1/2
cent sales tax in each county and the tax increases that would be necessary to raise
an estimated equivalent amount of revenues using the other 3 revenue sources are
indicated in Table 2.
TABLE 1
REVENUE GENERATION FROM ALTERNATIVE FUNDING SOURCES
($ millions)
1/2 Cent 1 Percent 1 Cent/Gallon 1/4 Percent
Sales Motor Vehicle Motor Vehicle Vehicle License
County Tax Fuel Sales Tax Fuel Tax Fee Surcharge
Alameda 49.0 5.7 4.9 7.1
Contra Costa 26.5 4.3 3.7 4.7
Marin 9.3 .9 .8 1 .6
Napa 3.5 .5 .4 .7
San Francisco 35.8 2.6 2.3 3.4
San Mateo 26.6 3.5 3.0 4.4
Santa Clara 75.3 7.4 6.4 9.1
Solano 7.9 1 .4 1 .3 1 .6
Sonoma 13.2 1_7 1 .5 2_3
9-County Total 247.1 28.0 24.3 34.9
TABLE 2
TAX RATES REQUIRED TO GENERATE
Amount of THE REVENUE EQUIVALENT OF 1/2 CENT SALES TAX
Revenue from
112 Cent Motor Vehicle Motor Vehicle Vehicle License
Sales Tax Fuel Tax Fuel Sales Tax Fee Surcharge
County ($ millions) (cents/gallon) (percent) (percent)
Alameda 49.0 10.0 8.6 1 .7
Contra Costa 26.5 7.2 6.2 1 .4
Marin 9.3 11 .6 10.3 1 .5
Napa 3.5 8.8 7.0 1 .3
San Francisco 35.8 15.5 13.8 2.6
San Mateo 26.6 8.9 7.6 1 .5
Santa Clara 75.3 11 .8 10.2 2.1
Solano 7.9 6.0 5.6 1 .2
Sonoma 13.2 8.8 7.8 1 .4
0105d
AH:b
r.
Approved for public distribution and hearings by the
Legislation and Public Affairs Commitee and Transportation DRAFT
Finance Committee on Sept. 11, 1985.
The People of the State of California do enact as follows:
SECTION 1 , Division 12.5 (commencing with Section 131000) is added to the
Public Utilities Code, to read:
Division 12.5 County Traffic and Transportation Funding in the
Nine-County San Francisco Bay Area
Chapter 1 . Definitions and General Provisions
131000. This chapter shall be known and may be cited as the Bay Area
County Traffic and Transportation Funding Act.
131001 . The Legislature finds and declares all of the following:
(a) That in the nine-county San Francisco Bay area, traffic and
transportation improvements are an immediate high priority needed to
resolve the Bay area's serious traffic congestion and transit mobility
problems that threaten the economic viability of the area and adversely
impact the quality of life therein.
(b) That in the nine-county San Francisco Bay area, the Metropolitan
Transportation Commission is responsible for regional transportation
planning and programming.
(c) That the Metropolitan Transportation Commission and the cities
and counties within the nine-county San Francisco Bay area wish to
collectively develop and implement on county by county basis near-term
local traffic and transportation projects that responsibly and adequately
deal with current and anticipated traffic congestion and transit mobility
problems.
(d) That in order to proceed in a expeditious manner with the
development and implementation of such projects, each of the nine
counties in the San Francisco Bay area should be provided the opportunity
to review and determine whether there is a need for the development and
implementation of a county transportation expenditure plan that goes
significantly beyond current federal , state and local funding.
(e) Therefore, it is in the public interest to allow the voters in
any county in the nine county San Francisco Bay area to either create a
County Transportation Authority, or to authorize the Metropolitan
Transportation Commission, to implement a retail transactions and use tax
for the purpose of funding a local transportation expenditure plan as set
forth in this division if such county develops a county transportation
plan showing a need for the proceeds from such a tax.
- DRAFT - SEPTEMBER 11 . 1985 - PAGE NO. 1
DRAFT
131102. "Conference of Mayors" means the Mayors of all the local
governments within each of the nine San Francisco Bay Area counties
listed in Government Code Section 66502.
131003. "County" as used in this division shall include city and county,
and means any of the nine San Francisco Baby area counties listed in
government Code Section 66502.
131004. "County Board of Supervisors" means the Board of Supervisors of
any of the nine San Francisco Bay area counties listed in Government Code
Section 66502 .
131005. "County Transportation Authority" means any Authority created
pursuant to this division in any of the nine San Francisco Bay area
counties listed in Government Code Section 66502 .
131006. "Local Governments" means the cities within each of the nine San
Francisco Bay area counties listed in Government Code Section 66502 .
Chapter 2. County Transportation Expenditure Plan
131020. Any County Board of Supervisors which believes its county has
essential traffic and transportation projects for which current estimates
of federal , state, and local funds may not be adequately available, may
establish in conjunction with the county's Conference of Mayors a process
to develop a county wide consensus on the need for such projects and on a
proposed county transportation expenditure plan to adequately fund the
construction, maintenance, repair, or operation of such projects. Such a
process may include the establishment of a committee or committees as the
Board of Supervisors and the Conference of Mayors deem necessary. The
process shall provide for the participation of representatives of cities
and the county, representatives of transit agencies serving the county,
the California Department of Transportation, the Metropolitan
Transportation Commission and such other agencies as may be determined to
be necessary by the Board of Supervisors and the Conference of Mayors.
The Board of Supervisors and the Conference of Mayors may request the
Metropolitan Transportation Commission to provide some staffing
assistance. The Board of Supervisors and the Conference of Mayors shall
establish by resolution an expected schedule and the process to be used
for the completion of the tasks set forth in this chapter.
131022. The county transportation expenditure plan shall consist of:
(a) A prioritized list of essential traffic and transportation
projects within the county, and their respective sponsoring agencies,
- DRAFT - SEPTEMBER 11 , 1985 - PAGE N0. 2 -
which current estimates of federal , state and local funds indicate are
insufficient to provide for their completion. The types of projects that
may be included may include capital , maintenance, repair or operation
costs. However, no project shall be included that does not have a
sponsoring agency. Further any state highway project must be endorsed by
the California State Department of Transportation. Any project estimated
with current adequate funding shall not be included on the list.
Estimates of federal , state and local funding shall be based on estimates
provided by the staff of the Metropolitan Transportation Commission.
(b) An estimate of the costs of each of the projects listed in
subparagraph (a) .
(c) An estimate of the current sources of funds available to assist
in the completion of each of the projects listed in subparagraph (a) .
(d) An estimate of the additional amounts of funds to make up the
difference between figures in subparagraphs (b) and (c) for each of
the projects listed in subparagraph (a) .
(e) A recommendation on whether the imposition of a retail
transactions and use tax ordinance would be necessary to complete the
funding of the transportation projects listed in subparagraph (a) .
If a recommendation is made for the imposition of such a tax
ordinance, it shall include a recommendation as to whether the tax
shall be permanent or for a specific term. The recommendation will
also address the issue of whether bonding authority should be sought
and on the limitations of such bonding.
(f) A recommendation on whether the county's Board of Supervisors
should request the voters to authorize the creation of a County
Transportation Authority pursuant to this division to impose and
administer the proceeds of the retail transaction and use tax
ordinance recommended in subparagraph (e) , or whether the county' s
Board of Supervisors should request the Metropolitan Transportation
Commission to impose and administer the proceeds of the retail
transactions and use tax ordinance recommended in subparagraph (e) .
The retail transactions and use tax ordinance shall be subject to the
approval of a majority of the electors voting on the measure to
approve its imposition.
(g) If the recommendation is for the Board of Supervisors to ask the
voters to request the Metropolitan Transportation Commission to
impose the tax ordinance, a recommendation shall be made for the
__ — DRAFT — SEPTEMBER 11 . 1985 — PAGF NO. 3 —
DRAFT
establishment and membership composition of an advisory committee to
advise the Metropolitan Transportation Commission on the
administration of the recommended county transportation expenditure
plan.
(h) If the recommendation is for the creation of a County
Transportation Authority, the recommendation shall also include the
number of members and the constituent local government(s) that each
member represents on the County Transportation Authority.
(i) A recommendation as to whether to seek the support of adjacent
county(ies ) for projects that have intercounty impact by requesting
the adjacent county(ies) ' Board of Supervisors and Conference of
Mayors to develop a county transportation expenditure plan for their
respective county. Adjacent counties shall endeavor to work
cooperatively together to develop mutual traffic and transportation
projects identified in their respective county transportation
expenditure plan.
131023 . The recommended county transportation expenditure plan shall be
subject to first a public hearing and then review by the Metropolitan
Transportation Commission, before submittal to the County Board of
Supervisors and local governments for adoption.
131024 . The Metropolitan Transportation Commission shall , within
forty-five days after receipt of a draft county transportation
expenditure plan forwarded pursuant to Section 131023 endorse the county
transportation expenditure plan upon findings that:
(a) the draft county transportation expenditure plan is consistent
with the Metropolitan Transportation Commission Regional
Transportation Plan ;
(b) the draft county transportation expenditure plan provides a
reasonable estimate of federal , state and local funds for the
projects included.
(c) the draft county transportation expenditure plan does not
adversely affect the current estimates of federal or state funds
available to any other county within the nine San Francisco Bay area
counties.
(d) the estimates of proceeds from any proposed retail transaction
and -use tax ordinance are reasonable.
- DRAFT - SEPTEMBER 11 , 1985 - PAGE N0. 4 -
DRAFT
131025. If the Metropolitan Transportation Commission rejects a draft
county transportation expenditure plan because the plan fails to meet the
requirements set forth in section 131024, the Metropolitan Transportation
shall return the draft plan to the respective county for amendment before
resubmittal to the Metropolitan Transportation Commission for review.
131026. If the Metropolitan Transportation Commission endorses a draft
transportation expenditure plan, it shall be returned to the County Board
of Supervisors for its approval , and to local governments for their
approval . A majority of the Board of Supervisors, a majority of the
local governments within the county by majority vote of their respective
councils, and a majority of the local governments representing a majority
of the population of the county by majority vote of their respective
councils, must approve the draft county transportation expenditure plan
for it to be finallyy adopted. The adopted county transportation plan
shall be published by the county within 30 days after its adoption.
Chapter 3. Retail Transactions and Use Tax
131140. The Legislature, by the enactment of this chapter, intends a
County Transportation Authority or the Metropolitan Transportation
Commission, pursuant to a county transportation expenditure plan adopted
pursuant to Section 131026, to use any additional funds provided by this
chapter to supplement existing local revenues being used for public
transportation purposes listed in the county transportation expenditure
plan. The nine county San Francisco Bay area is further encouraged to
maintain their existing commitment of local funds for public
transportation purposes.
131141 . All allocations of revenues derived from the adoption of a
retail transactions and use tax ordinance in a county, by either a County
Transportation Authority or the Metropolitan Transportation Commission,
shall be consistent with the the priorities established by the applicable
county transportation expenditure plan.
131142. A retail transactions and use tax ordinance applicable in the
incorporated and unincorporated territory of a county may be imposed by a
County Transportation Authority, or the Metropolitan Transportation
Commission, in the manner prescribed in Section 131143 and Part 1 .6
(commencing with Section 7251 ) of Division 2 of the Revenue and Taxation
Code, if a majority of the electors voting on the measure vote to approve
its imposition at an election which shall be called for the purpose by a
county Board of Supervisors within one year after the adoption by a
county transportation expenditure plan. The tax ordinance shall take
effect at the close of the polls on the" day of election at which the
- DRAFT - SEPTEMBER 11 , 1985 - PAGE N0. 5 -
DRAFT
proposition, as set forth in Section 131148, is adopted. The tax
ordinance shall specify the period, as determined by the county
transportation expenditure plan adopted pursuant to Section 131026,
during which the tax will be imposed. The tax may be terminated earlier
if the projects in the adopted county transportation expenditure plan are
completed and any bonds outstanding issued pursuant to this division are
redeemed.
131144. (a) The applicable county shall conduct the election called by
Board of Supervisors pursuant to Section 131142 , and the county shall
bear the cost in conducting the election, but shall be reimbursed from
the proceeds of the retail transactions and use tax by the agency
imposing the tax if said tax is approved pursuant to Section 131148.
(b) The election shall be called and conducted in the same manner as
provided by law for the conduct of elections by a county.
131145. (a) Any retail 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 by either a county transportation authority or the Metropolitan
Transportation Commission.
(b) Prior to the operative date of the ordinance, a County
Transportation Authority or the Metropolitan Transportation Commission
shall contract with the State Board of Equalization to perform all
functions incident to the administration and operation of the ordinance.
131146. The net revenues derived from the taxes imposed pursuant to this
chapter allowable after deduction for expenses pursuant to Section
131147, shall be allocated by the agency imposing the retail transactions
and use tax for the transportation purposes as set forth in the adopted
county transportation expenditure plan.
131147. In an adopted county transportation expenditure plan that
provides for the Metropolitan Transportation Commission to impose a
retail and transactions use tax, not more than .3 percent (three-tenths
of one percent) of the annual net amount of revenues raised by any
transactions and use tax per county may be used to fund the
administrative salaries and routine expenses incurred by the Metropolitan
Transportation Commission in implementing any county transportation
expenditure plan.
In an adopted county transportation expenditure plan that provides
for a County Transportation Authority to impose a retail and transactions
use tax, not more than .6 percent (six-tenths of one percent) of the
- DRAFT - SEPTEMBER 11 , 1985 - PAGE N0. 6 -
annual net amount of revenues raised by the retail transactions and use
tax may be used to fund the administration, salaries, and routine
expenses of any County Transportation Authority.
All other funds, after reimbursement to the county for the cost of
conducting the election as provided for in Section 13144, shall be used
for the planning, design, construction, and operation of the traffic and
transportation projects as set forth in the applicable county
transportation expenditure plan, and shall be allocated according to
eligible project sponsoring agencies.
131148 (a) The County Board of Supervisors, as part of the ballot
proposition to approve the imposition of a retail transactions and use
tax, shall seek authorization to issue bonds as may be provided for in
the adopted county transportation expenditure plan payable solely from
the proceeds of the tax.
(b) The maximum bonded indebtedness which may be authorized shall be
an amount equal to the sum of the principal and interest on the bonds not
to exceed the estimated proceeds of the retail transactions and use tax
for as determined by the county transportation expenditure plan adopted
pursuant to Section 131026.
(c) The proposition shall set forth the actual percent of the
transactions and use tax.
(d) The proposition shall set forth either a County Transportation
Authority or the Metropolitan: Transportation Commission as the agency
imposing the transaction and use tax.
(e) The proposition may also include any proposal to increase any
appropriate limits heretofore imposed upon the agency imposing the retail
transactions and use tax pursuant to this section by the amount of the
proceeds of the tax not entitled to an exemption from those limits as
debt source. In this case the ballot proposition shall further include
the following words: "and increases the appropriations limit."
(f) The sample ballot to be mailed to the voters, pursuant to
Section 10010 of the Elections Code, shall be the full proposition as set
forth in the ordinance calling the election.
(g) The actual wording of the proposition on any short form of
ballot card, label , or other device, regardless of the system of voting
used, shall read as follows:
- DRAFT - SEPTEMBER 11 . 1985 - PAGE N0. 7 -
I COUNTY TRAFFIC AND TRANSPORTATION
i FUNDING P ROG RAM I YES I I
I I I I
I To authorize the Metropolitan Transportation I I
I
Commission to impose a ( ) percent I
I transactions and use tax soTey- for traffic and
I transportation purposes as set forth in the I I I
I ( )county adopted transportation I NO I I
expenditure plan, and to issue bonds payable from I I I
I the proceeds of that tax (for a period of ( ) I I I
I
years. ) I I I
OR
I I
I COUNTY TRAFFIC AND TRANSPORTATION I I
FUNDING PROGRAM I YES I I
I I I I
i To create the ( ) County Transportation
I Authority, and Coto authorize the Authority
I to impose a ( ) percent transactions and
I use tax solely fotraffic and transportation
i purposes as set forth in the ( ) I NO I
I county adopted transportation expen i ure pan, and I I I
I to issue bonds payable from the proceeds of that tax I I I
I (for a period of ( ) years. ) I I
131149. (a) The bonds authorized by the voters concurrently with the
approval of the retail transactions and use tax may be issued by the
agency imposing the retail and transactions use tax at any time, and from
time to time, payable solely from the proceeds of the tax. The bonds
shall be referred to as "limited tax bonds."
(b) The pledge of retail transactions and use taxes to the limited
tax bonds authorized under this chapter shall have priority over the use
of any of the taxes for "pay-as-you-go" financing, except to the extent
that that priority is expressly restricted in the resolution authorizing
for the issuance of the bonds.
131150. Limited tax bonds shall be issued pursuant to a resolution
adopted at any time, and from time to time, by a two-thirds vote by the
- DRAFT - SEPTEMBER 11 , 1985 - PAGE NO. 8 -
agency imposing the retail transactions and use tax approved pursuant to
Section 131148. Each resolution shall provide for the issuance of bonds
in the amounts as may be necessary, until the full amount of bonds
authorized have been issued. The full amount of bonds may be divided
into two or more series and different dates of payment fixed for the
bonds of each series. A bond need not mature on its anniversary date.
131151 . (a) A resolution authorizing the issuance of bonds shall state
all of the following:
(1 ) The purposes for which the proposed debt is to be incurred,
which may include all costs and estimated costs incidental to or
connected with the accomplishment of those purposes, including, without
limitation, engineering, inspection, legal , fiscal agents, financial
consultant and other fees, bond and other reserve funds, working capital ,
bond interest estimated to accrue during the construction period and for
a period not to exceed three years thereafter, and expenses of all
proceedings for the authorization, issuance, and sale of the bonds.
(2 ) The estimated cost of accomplishing those purposes.
(3 ) The amount of the principal of the indebtedness.
(4 ) The maximum term the bonds, proposed to be issued, shall run
before maturity, which shall not be beyond the date of termination of the
imposition of the transactions and use tax.
(5 ) The maximum rate of interest to be paid, which shall not exceed
the maximum allowable by law.
(6 ) The denomination or denominations of the bonds, which shall not
be less than five thousand dollars ($5,000 ).
(7 ) The form of the bonds, including, without limitation, registered
bonds and coupon bonds, to the extent permitted by federal law, and the
form of any coupons to be attached thereto, the registration, conversion,
and exchange privileges, if any, pertaining thereto, and the time when
all of, or any part of, the principal become due and payable.
(b) The resolution may also contain any other matters authorized by
this article or any other law.
131152. The bonds shall bear interest at a rate or rates not exceeding
the maximum allowable by law, payable semiannually, except that the first
interest payable on the bonds, or any series thereof, may be for any
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fib
period not exceeding one year, as determined by the agency imposing the
retail transactions and use tax approved pursuant to Section 131148.
131153. In the resolution authorizing the issuance of the bonds, the
agency imposing the retail transactions and use tax approved pursuant to
Section 131148 may also provide for call and redemption of the bonds
prior to maturity at the times and prices and upon other terms as
specified. However, no bond is subject to call or redemption prior to
maturity, unless it contains a recital to that effect or unless a
statement to that effect is printed thereon.
131154. The principal of and interest on the bonds shall be payable in
lawful money of the United States at the office of the treasurer of the
agency imposing the retail transactions and use tax approved pursuant to
Section 131148, or at other places as may be designated, or at both the
office and other places at the option of the holders of the bonds.
131155. The bonds, or each series thereof, shall be dated and numbered
consecutively and shall be signed by the chairperson or vice chairperson
of the agency imposing the retail transaction and use tax approved
pursuant to Section 131148 and the auditor-controller of such agency, and
the official seal , if any, of the such agency shall be attached.
The interest coupons of the bonds shall be signed by the
auditor-controller of the agency imposing the retail transaction and use
tax. All of the signatures and seal may be printed, lithographed, or
mechanically reproduced, except that one of the signatures shall be
manually affixed.
If any officer whose signature appears on the bonds or coupons ceases
to be that officer before the deliver of the bonds, the officer's
signature is as effective as j_f the officer had remained in office.
131156. (a) The bonds may be sold as the agency imposing the retail
transactions and use tax approved pursuant to Section 131148 determines
by resolution, and the bonds may be sold at a price below par. However,
the discount on any bonds so sold shall not exceed 5 percent of the par
value thereof.
(b) Before selling the bonds, or any part thereof, the agency
imposing the retail transactions and use tax approved pursuant to Section
131148 shall give notice inviting sealed bids in any manner as it may
prescribe. If satisfactory bids are received, the bonds offered for sale
shall be awarded to the highest responsible bidder. If no bids are
- DRAFT - SEPTEMBER 11 , 1985 - PAGE N0. 10 -
DRAr-114-
received, or if the agency imposing the retail transactions and use tax
approved pursuant to Section 131148 determines that the bids received are
not satisfactory as to price or responsibil.ity of the bidders, the
authority may reject all bids received, if any, and either re-advertise
or sell the bonds at private sale.
131157. Delivery of any bonds may be made at any place either inside or
outside the state, and the purchase price may be received in cash or bank
credits.
131158. All accrued interest and premiums received on the sale of bonds
shall be placed in the fund to be used for the payment of principal of
and interest on the bonds, and the remainder of the proceeds of the bonds
shall be placed in the treasury of the agency imposing the retail
transactions and use tax approved pursuant to Section 131148 and applied
to secure the bonds or for the purposes for which the debt was incurred.
However, when the purposes have been accomplished, any money remaining
shall be either (a) transferred to the fund to be used for the payment of
principal of and interest on the bonds or (b) placed in a fund to be used
for, the purchase of outstanding bonds of the agency imposing the retail
transaction and use tax approved pursuant to Section 131148 from time to
time in the open market at prices and in the manner, either at public or
private sale or otherwise, as determined by said agency. Bonds so
purchased shall be canceled immediately.
131159. (a) The agency imposing the retail transactions and use tax
approved pursuant to Section 131148 may provide for the issuance, sale or
exchange of refunding bonds to redeem or retire any bonds issued by said
agency upon the terms, at the times and in the manner which it determines.
(b) Refunding bonds may be issued in a principal amount sufficient
to pay all , or any part of, the principal of the outstanding bonds, the
premiums, if any, due upon call and redemption thereof prior to maturity,
all expenses of the refunding, and either of the following:
(1 ) The interest upon the refunding bonds from the date of sale
thereof to the date of payment of the bonds to be refunded out of the
proceeds of the sale of the refunding bonds or to the date upon which the
bonds to be refunded will be paid pursuant to call or agreement with the
holders of the bonds.
(2 ) The interest upon the bonds to be refunded from the date of sale
of the refunding bonds to the date of payment of the bonds to be refunded
or to the date upon which the bonds to be refunded will be paid pursuant
to call or agreement with the holders of the bonds.
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D L P, F7.�
i
(c) The provisions of this chapter for the issuance and sale of
bonds apply to the issuance and sale of refunding bonds.
131160. (a) The agency imposing the retail transactions and use tax
approved pursuant to Section 131148 may borrow money in anticipation of
the sale of bonds which have been authorized pursuant to this chapter,
but which have not been sold or delivered, and may issue negotiable bond
anticipation notes therefor and may renew the bond anticipation notes
from time to time. However, the maximum maturity of any bond
anticipation notes, including the renewals thereof, shall not exceed five
years from the date of delivery of the original bond anticipation notes.
(b) The bond anticipation notes, and the interest thereon, may be
paid from any money of the agency imposing the retail transactions and
use tax approved pursuant to Section 131148 available therefor, including
the revenues from the retail transactions and use taxes imposed pursuant
to this chapter. If not previously otherwise paid, the bond anticipation
notes, or any portion thereof, or the interest thereon, shall be paid
from the proceeds of the next sale of the bonds of said agency in
anticipation of which the notes were issued.
(c) The bond anticipation notes shall not be issued in any amount in
excess of the aggregate amount of•the bonds which the agency imposing the
retail transactions and use tax approved pursuant to Section 131148 has
been authorized to issue, less the amount of any bonds of the authorized
issue previously sold, and also less the amount of other bond
anticipation notes therefor issued and then outstanding. The bond
anticipation notes shall be issued and sold in the same manner as the
bonds.
(d) The bond anticipation notes and the resolutions authorizing them
may contain any provisions, conditions, or limitations which a resolution
of the agency imposing the retail transactions and use tax approved
pursuant to Section 131148 authorizing the issuance of bonds may contain.
131161 . Any bonds issued under this chapter are legal investment for all
trust funds ; for the funds of insurance companies, commercial and savings
banks, and trust companies ; and for state school funds ; and whenever any
money or funds may, by any law now or hereafter enacted, be invested in
bonds of cities, counties, school districts, or other districts within
the state, that money or funds may be invested in the bonds issued under
this chapter, and whenever bonds of cities, counties, school districts,
or other districts within this state may, by any law now or hereafter
enacted, be used as security for the performance of any act or the
deposit of any public money, the bonds issued under this chapter may be
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DRAF.
so used. The provisions of this chapter are in addition to all other
laws relating to legal investments and shall be controlling as the latest
expression of the Legislature with respect thereto.
131162. Any action or proceeding wherein the validity of the adoption of
the retail transactions and use tax ordinance provided for in this
chapter or the issuance of any bonds thereunder or any of the proceedings
in relation thereto is contested, questioned, or denied, shall be
commenced within six months from the date of the election at which the
ordinance is approved; otherwise, the bonds and all proceedings in
relation thereto, including the adoption and approval or the ordinance,
shall be held to be valid and in every respect legal and incontestable.
Chapter 4. Metropolitan Transportation Commission Administration of
Adopted County Transportation Expenditure Plan
131200. Upon approval of the transactions and use tax at the election
conducted pursuant to Chapter 3 (commencing with Section 131140 ) in a
county with an adopted county transportation expenditure plan that
provides that the Metropolitan Transportation Commission shall administer
the tax, the Metropolitan Transportation Commission shall do all of the
following:
(a) Appoint an advisory committee, as provided in the county
transportation expenditure plan whose members shall be compensated at the
rate of fifty dollars ($50 ) for attending meetings of the committee, but
not to exceed one hundred dollars ($100 ) in any month, and necessary
traveling and personal expenses incurred in the performance of his or her
duties as authorized by the Metropolitan Transportation Commission.
Members of the staff of the Metropolitan Transportation Commission as
determined by the Metropolitan Transportation Commission, shall be
available to assist the advisory committee in its work.
(b) Do any/and all things necessary to carry out purposes of this
chapter.
131201 . The Metropolitan Transportation Commission, with the advice of
the advisory committee, shall determine the allocation of the net
revenues derived from the imposition of the retail transactions and use
tax in conformance with the respective county transportation expenditure
plan adopted pursuant to Section 131026.
131202. The Metropolitan Transportation Commission shall prepare and
adopt an annual report by January 1 of each year on progress to achieve
the objectives of completion of the projects in each county
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another member shall be appointed for the remainder of the term by
the constituent local government(s) that that member represents.
131242. The Secretary of the Business, Transportation and Housing
Agency shall convene the initial meeting of a County Transportation
Authority at the county seat, within ninety (90) days after the
authority is deemed created.
Article 2. Administration
131260. A County Transportation Authority at its first meeting, and
thereafter after the first complete calendar year, annually at the first
meeting in January, shall elect a chairperson who shall preside at all
meetings, and a vice chairperson who shall preside in his or her
absence. In the event of their absence or inability to act, the members
present, by an order entered in the minutes, shall select one of their
members to act as chairperson pro tempore, who, while so acting, shall
have the authority of the chairperson.
131262. The majority of the members of a County Transportation Authority
constitutes a quorum for the transaction of business, and all official
acts of said agency require the affirmative vote of a majority of the
members of the agency.
131263 . The acts of a County Transportation Authority shall be expressed
by motion, resolution, or ordinance.
131264. All meetings of a County Transportation Authority shall be
conducted in the manner prescribed by the Ralph M. Brown Act (Chapter 9
(commencing with Section 54950 ) of Part l of Division 2 of the Title 5 of
the Government Code).
131265. A County Transportation Authority shall do all of the following:
(a) Adopt an annual budget and fix the compensation of its officers
and employees.
(b) Adopt an administrative code, by ordinance, which prescribes the
powers and duties of County Transportation Authority officers, the
method of appointment of County Transportation Authority employees,
and methods, procedures, and systems of operation and management of
the County Transportation Authority.
(c) Cause a post-audit of the financial transactions and records of
the County Transportation Authority to be made at least annually by a
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J
r
i
certified public accountant.
(d) Appoint an advisory committee, which membership reflects a broad
spectrum of interests and geographic areas of the county. Members of
the staff of the County Transportation Authority, as determined by
the County Transportation Authority, shall be available to aid the
advisory committee in its work.
(e) Appoint other advisory committees that it deems necessary.
(f) Do any and all things necessary to carry out the purposes of
this chapter.
131266. Notice of the time and place of the public hearing for the
adoption of the annual budget of a County Transportation Agency shall be
published pursuant to Section 6061 of the Government Code, and shall be
published not later than the 15th day prior to the date of the hearing.
The proposed annual budget shall be available for public inspection
at least 15 days prior to the hearing.
131267. A County Transportation- Authority may appoint officers that it
deems necessary to carry out its duties and functions.
131268. Each member of a County Transportation Authority shall be
compensated at the rate of fifty dollars ($50) for each day attending the
business of the agency, but not to exceed one hundred ($100) dollars in
any month, and necessary traveling and personal expenses incurred in the
performance of his or her duties as authorized by the County
Transportation Authority.
131269. A County Transportation Authority may enter into a contract with
the Board of Administration of the Public Employees' Retirement System,
and the board may enter into the contract to include all of the employees
of the County Transportation Authority into that retirement system. The
employees may be entitled to the same health benefits as are state
employees pursuant to Part 5 (commencing with Section 22751 ) of Division
5 of Title 2 of the Government Code or any other retirement system that a
County Transportation Authority determines is in the best interest of it
employees.
Article 3. Powers and Functions
131280. A County Transportation Authority shall close its affairs and be
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D:17
terminated within 180 days after the completion of the projects listed in
the county transportation expenditure plan, and upon retirement of all
the bonds authorized to be issued pursuant to this division.
131281 . A County Transportation Authority may sue and be sued, except as
otherwise provided by law, in all actions and proceedings, in all courts
and tribunals of competent jurisdiction.
131282. All claims for money or damages against a County Transportation
Authority are governed by Division 3.6 (commencing with Section 810) of
Title 1 of the Government Code except as provided therein, or by other
statutes or regulations expressly applicable thereto.
131283. A County Transportation Authority may make contracts and enter
into stipulations of any nature to indemnify and hold harmless, to employ
labor, and to do all acts necessary and convenient for the full exercise
of the powers granted in this chapter.
131284. A County Transportation Authority may contract with any
department or agency of the United States, with any public agency,
including but not limited to, the Department of Transportation, the
Metropolitan Transportation Commission, or any transit district, county,
or city, or with any person upon terms and conditions that the County
Transportation Authority finds is in its best. interest.
131285. Contracts for the purchase of supplies, equipment, and materials
in excess of twenty-five thousand dollars ($25,000) shall be awarded to
the lowest responsible bidder after competitive bidding, except in an
emergency declared by the vote of two-thirds of the voting membership of
the agency.
131286. If, after rejecting bids received under Section 131285, the
County Transportation Authority determines and declares by a two-thirds
vote of all of its voting members that, in its opinion, the supplies,
equipment, or materials may be purchased at a lower price in the open
market, the agency may proceed to purchase these supplies, equipment, or
materials in the open market without further observance of the provisions
regarding contracts, bids, or advertisement.
Article 4. Administration of Adopted County Transportation Plan
131300. A County Transportation Authority shall administer the county
transportation expenditure plan adopted pursuant to Section 131026.
131301 . The County Transportation Authority shall determine the use of
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the net revenues derived from the imposition of the retail transactions
and use tax in conformance with the priorities established in the county
expenditure plan adopted pursuant to Section 131026.
131302. A County Transportation Authority shall consult with and
coordinate its actions with other transportation funding agencies when
allocating net revenues derived from the imposition of the retail
transactions and use tax to project sponsoring agencies of the
transportation projects including in the county expenditure plan.
131303. A County Transportation Authority shall prepare and adopt an
annual report by January 1 of each year on progress to achieve the
objectives of completion of the projects on the county transportation
expenditure plan.
131304. Any amendment to a county transportation expenditure plan
proposed by the County Transportation Authority shall be approved in the
same manner as the adopted county transportation expenditure plan was
approved pursuant to Chapter 2 (commencing with Section 131020).
Amendments may provide for the use of additional federal , state, and
local funds to account for expected revenue fluctuations, or to take into
consideration unforeseen circumstances. Any amendment shall take into
account that all appropriate actions must be taken to give highest
priority to the projects in the initial expenditure plan and any
amendments shall not delay or delete any project in the initial plan
without the approval of the project sponsor.
SECTION 2. Section 7252.6 is added to the Revenue and Taxation Code to
read:
7252.7 "District" as used in this part, also means a County
Transportation Authority, or the Metropolitan Transportation Commission,
if authorized to impose transactions and use taxes pursuant to this part.
SECTION 3. Sections 66525 and 66530 are added to the Government Code to
read:
66525. The Commission shall administer any county transportation
expenditure plan which includes a provision that the Commission shall
implement a retail transactions and use tax pursuant to the provisions of
Division 12.5 (commencing with Section 131000) of the Public Utilities
Code.
66530. The Commission shall continue to actively on behalf of entire
region seek to assist in the development of adequate funding sources to
- DRAFT - SEPTEMBER 11 , 1985 - PAGE NO. 18 -
develop, construct, support, and maintain traffic and transportation
projects that it determines essential.
SECTION 4. No appropriation is made and no reimbursement is required by
this act pursuant to Section 6 of Article XIII B of the California
Constitution or Sections 2231 or 2234 of the Revenue and Taxation Code
because this act is in accordance with the request of a local agency or
school district which desired legislative agency imposing the retail
transactions and use tax approved pursuant to Section 131148 to carry out
the program specified in this act.
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