7288.1. A local public finance authority shall be established for
the purpose of financing drug abuse prevention, crime prevention,
health care services, and public education in any county if either,
or both, of the following occur:
(a) The county board of supervisors adopts a resolution declaring
its intent to propose an increase in the transactions and use tax in
the county pursuant to this chapter.
(b) The county superintendent of schools receives resolutions from
a majority of the governing boards of the school districts in the
county declaring their intent to propose an increase in the
transactions and use tax in the county pursuant to this chapter.
7288.2. The local public finance authority shall be governed by a
board of directors. The board of directors shall consist of the
following members:
(a) Five members of the county boards of supervisors.
(b) Five members of governing boards of school districts in the
county.
(1) Governing board members shall be selected in a manner
determined by the county board of education, provided that:
(A) If there are five or more school districts in the county, no
school district shall have more than one member on the board of
directors.
(B) If there are fewer than five school districts in the county,
each school district shall have at least one member on the board of
directors.
(2) For purposes of this subdivision, the county office of
education shall be deemed to be a school district.
7288.3. A local public finance authority may adopt an ordinance
imposing, for the authority's general purpose, a transactions and use
tax that conforms with Part 1.6 (commencing with Section 7251) at a
rate of 0.25 percent, or a multiple thereof, if all of the following
requirements are met:
(a) The ordinance specifies how the proceeds of the tax will be
allocated among drug abuse prevention, crime prevention, health care
services, and public education purposes. Funds allocated for public
education purposes shall be governed by Chapter 8 (commencing with
Section 42400) of Part 24 of Division 3 of Title 2 of the Education
Code.
(b) The ordinance proposing the tax is approved by a two-thirds
vote of the board of directors of the authority, provided that the
two-thirds majority includes at least three of the members described
in subdivision (a) of Section 7288.2, and at least three of the
members described in subdivision (b) of Section 7288.2.
(c) The ordinance proposing the tax is approved by two-thirds of
the qualified voters of the county voting on the measure.
7288.4. (a) A local public finance authority may exercise all
powers necessary to perform the collection, administration, and
allocation duties with respect to the transactions and use tax in a
manner consistent with Part 1.6 (commencing with Section 7251).
(b) With respect to the approval by the voters of an ordinance
specified in Section 7288.3, if the ordinance so requests, the county
shall call a special election for that purpose to be held on a date
not less than 88 nor more than 103 days after the ordinance is
adopted by the board of directors of the local public finance
authority.
(c) The county shall be reimbursed by the local public finance
authority for all costs of conducting elections for purposes of
imposing a transactions and use tax pursuant to this chapter. In the
event the ordinance imposing the tax is adopted by the voters, the
costs of conducting the election may be reimbursed from the proceeds
of the tax. In the event the ordinance imposing the tax is not
adopted by the voters, the costs of conducting the election shall be
reimbursed by the local agencies within the county in proportion to
the revenues each agency would have received if the ordinance had
been adopted, during the first year following adoption of the
ordinance.
(d) Notwithstanding any other provision of law, the imposition and
collection of any tax approved by the voters at an election held
pursuant to this chapter shall commence no sooner than the first day
of the first calendar quarter commencing more than 90 days after the
election results are certified by the county registrar.
7288.5. For purposes of this chapter, a "school district" includes
a community college district.
7288.6. No tax imposed pursuant to this chapter shall become
operative before the later of the following dates:
(a) January 1, 1993.
(b) The date that Sections 6051.5 and 6201.5 cease to be operative
pursuant to those sections.
7288.1. A local public finance authority shall be established for
the purpose of financing drug abuse prevention, crime prevention,
health care services, and public education in any county if either,
or both, of the following occur:
(a) The county board of supervisors adopts a resolution declaring
its intent to propose an increase in the transactions and use tax in
the county pursuant to this chapter.
(b) The county superintendent of schools receives resolutions from
a majority of the governing boards of the school districts in the
county declaring their intent to propose an increase in the
transactions and use tax in the county pursuant to this chapter.
7288.2. The local public finance authority shall be governed by a
board of directors. The board of directors shall consist of the
following members:
(a) Five members of the county boards of supervisors.
(b) Five members of governing boards of school districts in the
county.
(1) Governing board members shall be selected in a manner
determined by the county board of education, provided that:
(A) If there are five or more school districts in the county, no
school district shall have more than one member on the board of
directors.
(B) If there are fewer than five school districts in the county,
each school district shall have at least one member on the board of
directors.
(2) For purposes of this subdivision, the county office of
education shall be deemed to be a school district.
7288.3. A local public finance authority may adopt an ordinance
imposing, for the authority's general purpose, a transactions and use
tax that conforms with Part 1.6 (commencing with Section 7251) at a
rate of 0.25 percent, or a multiple thereof, if all of the following
requirements are met:
(a) The ordinance specifies how the proceeds of the tax will be
allocated among drug abuse prevention, crime prevention, health care
services, and public education purposes. Funds allocated for public
education purposes shall be governed by Chapter 8 (commencing with
Section 42400) of Part 24 of Division 3 of Title 2 of the Education
Code.
(b) The ordinance proposing the tax is approved by a two-thirds
vote of the board of directors of the authority, provided that the
two-thirds majority includes at least three of the members described
in subdivision (a) of Section 7288.2, and at least three of the
members described in subdivision (b) of Section 7288.2.
(c) The ordinance proposing the tax is approved by two-thirds of
the qualified voters of the county voting on the measure.
7288.4. (a) A local public finance authority may exercise all
powers necessary to perform the collection, administration, and
allocation duties with respect to the transactions and use tax in a
manner consistent with Part 1.6 (commencing with Section 7251).
(b) With respect to the approval by the voters of an ordinance
specified in Section 7288.3, if the ordinance so requests, the county
shall call a special election for that purpose to be held on a date
not less than 88 nor more than 103 days after the ordinance is
adopted by the board of directors of the local public finance
authority.
(c) The county shall be reimbursed by the local public finance
authority for all costs of conducting elections for purposes of
imposing a transactions and use tax pursuant to this chapter. In the
event the ordinance imposing the tax is adopted by the voters, the
costs of conducting the election may be reimbursed from the proceeds
of the tax. In the event the ordinance imposing the tax is not
adopted by the voters, the costs of conducting the election shall be
reimbursed by the local agencies within the county in proportion to
the revenues each agency would have received if the ordinance had
been adopted, during the first year following adoption of the
ordinance.
(d) Notwithstanding any other provision of law, the imposition and
collection of any tax approved by the voters at an election held
pursuant to this chapter shall commence no sooner than the first day
of the first calendar quarter commencing more than 90 days after the
election results are certified by the county registrar.
7288.5. For purposes of this chapter, a "school district" includes
a community college district.
7288.6. No tax imposed pursuant to this chapter shall become
operative before the later of the following dates:
(a) January 1, 1993.
(b) The date that Sections 6051.5 and 6201.5 cease to be operative
pursuant to those sections.
7288.1. A local public finance authority shall be established for
the purpose of financing drug abuse prevention, crime prevention,
health care services, and public education in any county if either,
or both, of the following occur:
(a) The county board of supervisors adopts a resolution declaring
its intent to propose an increase in the transactions and use tax in
the county pursuant to this chapter.
(b) The county superintendent of schools receives resolutions from
a majority of the governing boards of the school districts in the
county declaring their intent to propose an increase in the
transactions and use tax in the county pursuant to this chapter.
7288.2. The local public finance authority shall be governed by a
board of directors. The board of directors shall consist of the
following members:
(a) Five members of the county boards of supervisors.
(b) Five members of governing boards of school districts in the
county.
(1) Governing board members shall be selected in a manner
determined by the county board of education, provided that:
(A) If there are five or more school districts in the county, no
school district shall have more than one member on the board of
directors.
(B) If there are fewer than five school districts in the county,
each school district shall have at least one member on the board of
directors.
(2) For purposes of this subdivision, the county office of
education shall be deemed to be a school district.
7288.3. A local public finance authority may adopt an ordinance
imposing, for the authority's general purpose, a transactions and use
tax that conforms with Part 1.6 (commencing with Section 7251) at a
rate of 0.25 percent, or a multiple thereof, if all of the following
requirements are met:
(a) The ordinance specifies how the proceeds of the tax will be
allocated among drug abuse prevention, crime prevention, health care
services, and public education purposes. Funds allocated for public
education purposes shall be governed by Chapter 8 (commencing with
Section 42400) of Part 24 of Division 3 of Title 2 of the Education
Code.
(b) The ordinance proposing the tax is approved by a two-thirds
vote of the board of directors of the authority, provided that the
two-thirds majority includes at least three of the members described
in subdivision (a) of Section 7288.2, and at least three of the
members described in subdivision (b) of Section 7288.2.
(c) The ordinance proposing the tax is approved by two-thirds of
the qualified voters of the county voting on the measure.
7288.4. (a) A local public finance authority may exercise all
powers necessary to perform the collection, administration, and
allocation duties with respect to the transactions and use tax in a
manner consistent with Part 1.6 (commencing with Section 7251).
(b) With respect to the approval by the voters of an ordinance
specified in Section 7288.3, if the ordinance so requests, the county
shall call a special election for that purpose to be held on a date
not less than 88 nor more than 103 days after the ordinance is
adopted by the board of directors of the local public finance
authority.
(c) The county shall be reimbursed by the local public finance
authority for all costs of conducting elections for purposes of
imposing a transactions and use tax pursuant to this chapter. In the
event the ordinance imposing the tax is adopted by the voters, the
costs of conducting the election may be reimbursed from the proceeds
of the tax. In the event the ordinance imposing the tax is not
adopted by the voters, the costs of conducting the election shall be
reimbursed by the local agencies within the county in proportion to
the revenues each agency would have received if the ordinance had
been adopted, during the first year following adoption of the
ordinance.
(d) Notwithstanding any other provision of law, the imposition and
collection of any tax approved by the voters at an election held
pursuant to this chapter shall commence no sooner than the first day
of the first calendar quarter commencing more than 90 days after the
election results are certified by the county registrar.
7288.5. For purposes of this chapter, a "school district" includes
a community college district.
7288.6. No tax imposed pursuant to this chapter shall become
operative before the later of the following dates:
(a) January 1, 1993.
(b) The date that Sections 6051.5 and 6201.5 cease to be operative
pursuant to those sections.
