SECTIONS 26299.040-26299.050

26299.040.  The Legislature, by the enactment of this chapter,intends that the additional funds provided governmental agencies bythis chapter shall supplement existing local revenues being used forthe development and operation of regional justice facilities, andthat local agencies maintain their existing commitment of local fundsfor regional justice facilities purposes.26299.041.  (a) A retail transactions and use tax ordinanceapplicable in the incorporated and unincorporated territory of acounty may be imposed by the agency in accordance with this chapterand Part 1.6 (commencing with Section 7251) of Division 2 of theRevenue and Taxation Code, if the tax ordinance is adopted by atwo-thirds vote of the agency and imposition of the tax issubsequently approved by two-thirds of the electors voting on themeasure at a special election called for that purpose by the board ofsupervisors, at the request of the agency, and a county regionaljustice facilities master plan is adopted pursuant to Section26299.009. (b) In addition to the authorization of subdivision (a), a retailtransactions and use tax ordinance applicable in the incorporated andunincorporated territory of a county may be imposed by the agency inaccordance with the requirements of subdivision (a), except that, atthe option of the agency, the ordinance may be required to beapproved by two-thirds of the electors voting on the measure. (c) A retail transactions and use tax approved by the electorspursuant to this chapter shall remain in effect for not longer than30 years, or any lesser period of time specified in the taxordinance. The tax may be continued in effect, or reimposed, by a taxordinance adopted by a two-thirds vote of the agency and thereimposition of the tax is approved by either a majority ortwo-thirds of the electors, whichever was required for the initialapproval. (d) The special elections required by subdivisions (a), (b), and(c) for the initial imposition and reimposition, respectively, of aretail transactions and use tax may be consolidated, if the agency sodetermines, with a regular election.26299.042.  A tax ordinance adopted pursuant to Section 26299.041shall take effect at the close of the polls on the day of theelection at which the proposition is adopted. The initial collectionof the transactions and use tax shall take place in accordance withSection 26299.049.26299.043.  The agency, in the ordinance adopted pursuant to Section26299.041, shall state the nature of the tax to be imposed, the taxrate, the period during which the tax will be imposed, which of thefinancing activities enumerated in Section 26299.031 the agencyproposes to exercise, and the specific activities and purposes, ifany, for which the agency proposes to allocate any fixed portion ofthe tax proceeds. The purposes for which the tax may be imposed arethe general governmental purposes of the agency as set forth inSection 26299.031. The proposition shall include an appropriations limit for theagency pursuant to Section 4 of Article XIII B of the CaliforniaConstitution.26299.044.  (a) The county shall conduct a special election calledby the agency for the purpose of approving a transactions and use taxordinance adopted by the agency. The election shall be held withinthe incorporated and unincorporated areas of the county. (b) The election shall be called and conducted in the same manneras provided by law for the conduct of special elections by a county. (c) If the measure is approved by the voters, the cost incurred bythe county in conducting the special election shall be reimbursed bythe agency from proceeds of the retail transactions and use tax.26299.045.  The agency by two-thirds vote of its board of directors,subject to the approval of the voters, may impose a tax rate ofone-half of 1 percent under this chapter and Part 1.6 (commencingwith Section 7251) of Division 2 of the Revenue and Taxation Code.Neither this chapter nor the ordinance shall affect any tax otherwiseauthorized.26299.046.  The revenues from the tax imposed pursuant to thischapter may be allocated by the agency for the following purposes: (a) To administer this chapter. (b) To pay the costs of the financing, construction, acquisition,furnishing, maintenance, and operation of adult and juveniledetention facilities, countywide law enforcement facilities, courtfacilities, and other structures necessary or convenient thereto, incompliance with the adopted master plan. (c) To finance all or any portion of the cost of any preventionprogram, as defined in Section 26299.011. (d) To pay the costs of the financing and acquisition of necessarylands, easements, and rights-of-way at sites designated or approvedby the agency, including any costs incurred by the agency inacquiring lands, easements, and rights-of-way. (e) To hold title as necessary to land or facilities. (f) To retire all or a portion of any capital debt previouslyincurred for any adult or juvenile detention facilities, countywidelaw enforcement facilities, court facilities, and other structuresnecessary or convenient thereto which exists on the date the electionis held for voter approval of the retail transactions and use tax. (g) To pay all debt service and any other related costs andexpenses of any bonds issued pursuant to this chapter.26299.047.  When adopting its annual budget pursuant to Section26299.030, the agency shall provide that the lawfully availablemoneys of the agency shall be used first for the payment of debtservice on all outstanding limited tax bonds of the agency unlessotherwise provided in the resolution providing for the issuance ofsuch bonds, and, unless otherwise provided in an allocation orfunding agreement, for the payment of all allocations required to bemade pursuant to allocation or funding agreements between the agencyand the county or any city in the county prior to the payment ofoperating costs and expenses and any other lawful costs and expensesof the agency.26299.048.  If a retail transactions and use tax is adopted pursuantto this chapter, the agency shall prepare and submit a report to theboard of supervisors and to the city council of each city in thecounty on or before January 1 of the year following the end of thefirst full fiscal year after that date that the taxes are imposedpursuant to this chapter and annually thereafter. The report shallevaluate, and report progress made in, the implementation of theadopted master plan in the preceding fiscal year.26299.049.  (a) Any transactions and use tax ordinance adoptedpursuant to this chapter shall become operative as provided inSection 7265 of the Revenue and Taxation Code, or its successor. (b) Prior to the operative date of the ordinance, the agency shallcontract with the State Board of Equalization to perform allfunctions incidental to the administration and operation of theordinance.26299.050.  (a) The combined rate of any transactions and use taximposed in a county pursuant to this chapter and all othertransactions and use taxes imposed in that county pursuant to theTransactions and Use Tax Law (Part 1.6 (commencing with Section 7251)of Division 2 of the Revenue and Taxation Code), or any otherprovision of law shall not exceed 1 percent. (b) No tax shall be considered in a county in accordance with thispart if, upon adoption, the combined rate of transactions and usetaxes in the county will exceed 1 percent.