CALIFORNIA STATUTES AND CODES
SECTIONS 180200-180207
PUBLIC UTILITIES CODE
SECTION 180200-180207
180200. The Legislature, by the enactment of this division, intends
that the additional funds provided governmental agencies by this
chapter shall supplement existing local revenues being used for
public transportation purposes and that local governments maintain
their existing commitment of local funds for transportation purposes.
The Legislature further intends that transportation authorities
utilize "pay-as-you-go" financing as the preferred method of funding
transportation improvements and operations authorized by Section
180205, and that bond financing be utilized as an alternative method
of funding, where the scope of the planned expenditures makes
"pay-as-you-go" financing unfeasible.
180201. A retail transactions and use tax ordinance applicable in
the incorporated and unincorporated territory of a county may be
imposed by the authority 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 two-thirds vote
of the authority and imposition of the tax is subsequently approved
by a majority of the electors voting on the measure, or by any
otherwise applicable voter approval requirement, at a special
election called for that purpose by the board of supervisors, at the
request of the authority, and a county transportation expenditure
plan is adopted pursuant to Section 180206.
A retail transactions and use tax approved by the electors shall
remain in effect for the period of time specified in the tax
ordinance. The tax may be continued in effect, or reimposed, by a tax
ordinance adopted by a two-thirds vote of the authority and the
reimposition of the tax is approved by any applicable majority of the
electors.
180202. The authority, in the ordinance, shall state the nature of
the tax to be imposed, shall provide the tax rate or the maximum tax
rate, shall specify the period during which the tax will be imposed,
and shall specify the purposes for which the revenue derived from the
tax will be used. The tax rate may be in 1/4 percent increments and
shall not exceed a maximum tax rate of 1 percent.
The proposition shall include an appropriations limit for that
entity pursuant to Section 4 of Article XIII B of the California
Constitution.
180203. (a) The county shall conduct the special election called by
the board of supervisors pursuant to Section 180201. If the measure
is approved, the authority 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.
180204. (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 110 days after adoption of the
ordinance.
(b) Prior to the operative date of the ordinance, the authority
shall contract with the State Board of Equalization to perform all
functions incidental to the administration and operation of the
ordinance.
180205. The revenues from the taxes imposed pursuant to this
chapter may be allocated by the authority 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.
180206. (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
until it has received the approval of the board of supervisors and of
the city councils representing both a majority of the cities in the
county and a majority of the population residing in the incorporated
areas of the county.
(c) The plan shall be adopted prior to the call of the election
provided for in Section 180201.
180207. (a) The authority may annually review and propose
amendments to the county transportation expenditure plan adopted
pursuant to Section 180206 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 authority 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.