26299.040. The Legislature, by the enactment of this chapter,
intends that the additional funds provided governmental agencies by
this chapter shall supplement existing local revenues being used for
the development and operation of regional justice facilities, and
that local agencies maintain their existing commitment of local funds
for regional justice facilities purposes.
26299.041. (a) A retail transactions and use tax ordinance
applicable in the incorporated and unincorporated territory of a
county may be imposed by the agency 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 agency and imposition of the tax is
subsequently approved by two-thirds of the electors voting on the
measure at a special election called for that purpose by the board of
supervisors, at the request of the agency, and a county regional
justice facilities master plan is adopted pursuant to Section
26299.009.
(b) In addition to the authorization of subdivision (a), a retail
transactions and use tax ordinance applicable in the incorporated and
unincorporated territory of a county may be imposed by the agency in
accordance with the requirements of subdivision (a), except that, at
the option of the agency, the ordinance may be required to be
approved by two-thirds of the electors voting on the measure.
(c) A retail transactions and use tax approved by the electors
pursuant to this chapter shall remain in effect for not longer than
30 years, or any lesser 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 agency and the
reimposition of the tax is approved by either a majority or
two-thirds of the electors, whichever was required for the initial
approval.
(d) The special elections required by subdivisions (a), (b), and
(c) for the initial imposition and reimposition, respectively, of a
retail transactions and use tax may be consolidated, if the agency so
determines, with a regular election.
26299.042. A tax ordinance adopted pursuant to Section 26299.041
shall take effect at the close of the polls on the day of the
election at which the proposition is adopted. The initial collection
of the transactions and use tax shall take place in accordance with
Section 26299.049.
26299.043. The agency, in the ordinance adopted pursuant to Section
26299.041, shall state the nature of the tax to be imposed, the tax
rate, the period during which the tax will be imposed, which of the
financing activities enumerated in Section 26299.031 the agency
proposes to exercise, and the specific activities and purposes, if
any, for which the agency proposes to allocate any fixed portion of
the tax proceeds. The purposes for which the tax may be imposed are
the general governmental purposes of the agency as set forth in
Section 26299.031.
The proposition shall include an appropriations limit for the
agency pursuant to Section 4 of Article XIII B of the California
Constitution.
26299.044. (a) The county shall conduct a special election called
by the agency for the purpose of approving a transactions and use tax
ordinance adopted by the agency. The election shall be held within
the incorporated and unincorporated areas of the county.
(b) The election shall be called and conducted in the same manner
as provided by law for the conduct of special elections by a county.
(c) If the measure is approved by the voters, the cost incurred by
the county in conducting the special election shall be reimbursed by
the 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 of
one-half of 1 percent under this chapter and Part 1.6 (commencing
with Section 7251) of Division 2 of the Revenue and Taxation Code.
Neither this chapter nor the ordinance shall affect any tax otherwise
authorized.
26299.046. The revenues from the tax imposed pursuant to this
chapter 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 juvenile
detention facilities, countywide law enforcement facilities, court
facilities, and other structures necessary or convenient thereto, in
compliance with the adopted master plan.
(c) To finance all or any portion of the cost of any prevention
program, as defined in Section 26299.011.
(d) To pay the costs of the financing and acquisition of necessary
lands, easements, and rights-of-way at sites designated or approved
by the agency, including any costs incurred by the agency in
acquiring 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 previously
incurred for any adult or juvenile detention facilities, countywide
law enforcement facilities, court facilities, and other structures
necessary or convenient thereto which exists on the date the election
is held for voter approval of the retail transactions and use tax.
(g) To pay all debt service and any other related costs and
expenses of any bonds issued pursuant to this chapter.
26299.047. When adopting its annual budget pursuant to Section
26299.030, the agency shall provide that the lawfully available
moneys of the agency shall be used first for the payment of debt
service on all outstanding limited tax bonds of the agency unless
otherwise provided in the resolution providing for the issuance of
such bonds, and, unless otherwise provided in an allocation or
funding agreement, for the payment of all allocations required to be
made pursuant to allocation or funding agreements between the agency
and the county or any city in the county prior to the payment of
operating costs and expenses and any other lawful costs and expenses
of the agency.
26299.048. If a retail transactions and use tax is adopted pursuant
to this chapter, the agency shall prepare and submit a report to the
board of supervisors and to the city council of each city in the
county on or before January 1 of the year following the end of the
first full fiscal year after that date that the taxes are imposed
pursuant to this chapter and annually thereafter. The report shall
evaluate, and report progress made in, the implementation of the
adopted master plan in the preceding fiscal year.
26299.049. (a) Any transactions and use tax ordinance adopted
pursuant to this chapter shall become operative as provided in
Section 7265 of the Revenue and Taxation Code, or its successor.
(b) Prior to the operative date of the ordinance, the agency shall
contract with the State Board of Equalization to perform all
functions incidental to the administration and operation of the
ordinance.
26299.050. (a) The combined rate of any transactions and use tax
imposed in a county pursuant to this chapter and all other
transactions and use taxes imposed in that county pursuant to the
Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)
of Division 2 of the Revenue and Taxation Code), or any other
provision of law shall not exceed 1 percent.
(b) No tax shall be considered in a county in accordance with this
part if, upon adoption, the combined rate of transactions and use
taxes in the county will exceed 1 percent.
26299.040. The Legislature, by the enactment of this chapter,
intends that the additional funds provided governmental agencies by
this chapter shall supplement existing local revenues being used for
the development and operation of regional justice facilities, and
that local agencies maintain their existing commitment of local funds
for regional justice facilities purposes.
26299.041. (a) A retail transactions and use tax ordinance
applicable in the incorporated and unincorporated territory of a
county may be imposed by the agency 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 agency and imposition of the tax is
subsequently approved by two-thirds of the electors voting on the
measure at a special election called for that purpose by the board of
supervisors, at the request of the agency, and a county regional
justice facilities master plan is adopted pursuant to Section
26299.009.
(b) In addition to the authorization of subdivision (a), a retail
transactions and use tax ordinance applicable in the incorporated and
unincorporated territory of a county may be imposed by the agency in
accordance with the requirements of subdivision (a), except that, at
the option of the agency, the ordinance may be required to be
approved by two-thirds of the electors voting on the measure.
(c) A retail transactions and use tax approved by the electors
pursuant to this chapter shall remain in effect for not longer than
30 years, or any lesser 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 agency and the
reimposition of the tax is approved by either a majority or
two-thirds of the electors, whichever was required for the initial
approval.
(d) The special elections required by subdivisions (a), (b), and
(c) for the initial imposition and reimposition, respectively, of a
retail transactions and use tax may be consolidated, if the agency so
determines, with a regular election.
26299.042. A tax ordinance adopted pursuant to Section 26299.041
shall take effect at the close of the polls on the day of the
election at which the proposition is adopted. The initial collection
of the transactions and use tax shall take place in accordance with
Section 26299.049.
26299.043. The agency, in the ordinance adopted pursuant to Section
26299.041, shall state the nature of the tax to be imposed, the tax
rate, the period during which the tax will be imposed, which of the
financing activities enumerated in Section 26299.031 the agency
proposes to exercise, and the specific activities and purposes, if
any, for which the agency proposes to allocate any fixed portion of
the tax proceeds. The purposes for which the tax may be imposed are
the general governmental purposes of the agency as set forth in
Section 26299.031.
The proposition shall include an appropriations limit for the
agency pursuant to Section 4 of Article XIII B of the California
Constitution.
26299.044. (a) The county shall conduct a special election called
by the agency for the purpose of approving a transactions and use tax
ordinance adopted by the agency. The election shall be held within
the incorporated and unincorporated areas of the county.
(b) The election shall be called and conducted in the same manner
as provided by law for the conduct of special elections by a county.
(c) If the measure is approved by the voters, the cost incurred by
the county in conducting the special election shall be reimbursed by
the 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 of
one-half of 1 percent under this chapter and Part 1.6 (commencing
with Section 7251) of Division 2 of the Revenue and Taxation Code.
Neither this chapter nor the ordinance shall affect any tax otherwise
authorized.
26299.046. The revenues from the tax imposed pursuant to this
chapter 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 juvenile
detention facilities, countywide law enforcement facilities, court
facilities, and other structures necessary or convenient thereto, in
compliance with the adopted master plan.
(c) To finance all or any portion of the cost of any prevention
program, as defined in Section 26299.011.
(d) To pay the costs of the financing and acquisition of necessary
lands, easements, and rights-of-way at sites designated or approved
by the agency, including any costs incurred by the agency in
acquiring 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 previously
incurred for any adult or juvenile detention facilities, countywide
law enforcement facilities, court facilities, and other structures
necessary or convenient thereto which exists on the date the election
is held for voter approval of the retail transactions and use tax.
(g) To pay all debt service and any other related costs and
expenses of any bonds issued pursuant to this chapter.
26299.047. When adopting its annual budget pursuant to Section
26299.030, the agency shall provide that the lawfully available
moneys of the agency shall be used first for the payment of debt
service on all outstanding limited tax bonds of the agency unless
otherwise provided in the resolution providing for the issuance of
such bonds, and, unless otherwise provided in an allocation or
funding agreement, for the payment of all allocations required to be
made pursuant to allocation or funding agreements between the agency
and the county or any city in the county prior to the payment of
operating costs and expenses and any other lawful costs and expenses
of the agency.
26299.048. If a retail transactions and use tax is adopted pursuant
to this chapter, the agency shall prepare and submit a report to the
board of supervisors and to the city council of each city in the
county on or before January 1 of the year following the end of the
first full fiscal year after that date that the taxes are imposed
pursuant to this chapter and annually thereafter. The report shall
evaluate, and report progress made in, the implementation of the
adopted master plan in the preceding fiscal year.
26299.049. (a) Any transactions and use tax ordinance adopted
pursuant to this chapter shall become operative as provided in
Section 7265 of the Revenue and Taxation Code, or its successor.
(b) Prior to the operative date of the ordinance, the agency shall
contract with the State Board of Equalization to perform all
functions incidental to the administration and operation of the
ordinance.
26299.050. (a) The combined rate of any transactions and use tax
imposed in a county pursuant to this chapter and all other
transactions and use taxes imposed in that county pursuant to the
Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)
of Division 2 of the Revenue and Taxation Code), or any other
provision of law shall not exceed 1 percent.
(b) No tax shall be considered in a county in accordance with this
part if, upon adoption, the combined rate of transactions and use
taxes in the county will exceed 1 percent.
26299.040. The Legislature, by the enactment of this chapter,
intends that the additional funds provided governmental agencies by
this chapter shall supplement existing local revenues being used for
the development and operation of regional justice facilities, and
that local agencies maintain their existing commitment of local funds
for regional justice facilities purposes.
26299.041. (a) A retail transactions and use tax ordinance
applicable in the incorporated and unincorporated territory of a
county may be imposed by the agency 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 agency and imposition of the tax is
subsequently approved by two-thirds of the electors voting on the
measure at a special election called for that purpose by the board of
supervisors, at the request of the agency, and a county regional
justice facilities master plan is adopted pursuant to Section
26299.009.
(b) In addition to the authorization of subdivision (a), a retail
transactions and use tax ordinance applicable in the incorporated and
unincorporated territory of a county may be imposed by the agency in
accordance with the requirements of subdivision (a), except that, at
the option of the agency, the ordinance may be required to be
approved by two-thirds of the electors voting on the measure.
(c) A retail transactions and use tax approved by the electors
pursuant to this chapter shall remain in effect for not longer than
30 years, or any lesser 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 agency and the
reimposition of the tax is approved by either a majority or
two-thirds of the electors, whichever was required for the initial
approval.
(d) The special elections required by subdivisions (a), (b), and
(c) for the initial imposition and reimposition, respectively, of a
retail transactions and use tax may be consolidated, if the agency so
determines, with a regular election.
26299.042. A tax ordinance adopted pursuant to Section 26299.041
shall take effect at the close of the polls on the day of the
election at which the proposition is adopted. The initial collection
of the transactions and use tax shall take place in accordance with
Section 26299.049.
26299.043. The agency, in the ordinance adopted pursuant to Section
26299.041, shall state the nature of the tax to be imposed, the tax
rate, the period during which the tax will be imposed, which of the
financing activities enumerated in Section 26299.031 the agency
proposes to exercise, and the specific activities and purposes, if
any, for which the agency proposes to allocate any fixed portion of
the tax proceeds. The purposes for which the tax may be imposed are
the general governmental purposes of the agency as set forth in
Section 26299.031.
The proposition shall include an appropriations limit for the
agency pursuant to Section 4 of Article XIII B of the California
Constitution.
26299.044. (a) The county shall conduct a special election called
by the agency for the purpose of approving a transactions and use tax
ordinance adopted by the agency. The election shall be held within
the incorporated and unincorporated areas of the county.
(b) The election shall be called and conducted in the same manner
as provided by law for the conduct of special elections by a county.
(c) If the measure is approved by the voters, the cost incurred by
the county in conducting the special election shall be reimbursed by
the 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 of
one-half of 1 percent under this chapter and Part 1.6 (commencing
with Section 7251) of Division 2 of the Revenue and Taxation Code.
Neither this chapter nor the ordinance shall affect any tax otherwise
authorized.
26299.046. The revenues from the tax imposed pursuant to this
chapter 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 juvenile
detention facilities, countywide law enforcement facilities, court
facilities, and other structures necessary or convenient thereto, in
compliance with the adopted master plan.
(c) To finance all or any portion of the cost of any prevention
program, as defined in Section 26299.011.
(d) To pay the costs of the financing and acquisition of necessary
lands, easements, and rights-of-way at sites designated or approved
by the agency, including any costs incurred by the agency in
acquiring 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 previously
incurred for any adult or juvenile detention facilities, countywide
law enforcement facilities, court facilities, and other structures
necessary or convenient thereto which exists on the date the election
is held for voter approval of the retail transactions and use tax.
(g) To pay all debt service and any other related costs and
expenses of any bonds issued pursuant to this chapter.
26299.047. When adopting its annual budget pursuant to Section
26299.030, the agency shall provide that the lawfully available
moneys of the agency shall be used first for the payment of debt
service on all outstanding limited tax bonds of the agency unless
otherwise provided in the resolution providing for the issuance of
such bonds, and, unless otherwise provided in an allocation or
funding agreement, for the payment of all allocations required to be
made pursuant to allocation or funding agreements between the agency
and the county or any city in the county prior to the payment of
operating costs and expenses and any other lawful costs and expenses
of the agency.
26299.048. If a retail transactions and use tax is adopted pursuant
to this chapter, the agency shall prepare and submit a report to the
board of supervisors and to the city council of each city in the
county on or before January 1 of the year following the end of the
first full fiscal year after that date that the taxes are imposed
pursuant to this chapter and annually thereafter. The report shall
evaluate, and report progress made in, the implementation of the
adopted master plan in the preceding fiscal year.
26299.049. (a) Any transactions and use tax ordinance adopted
pursuant to this chapter shall become operative as provided in
Section 7265 of the Revenue and Taxation Code, or its successor.
(b) Prior to the operative date of the ordinance, the agency shall
contract with the State Board of Equalization to perform all
functions incidental to the administration and operation of the
ordinance.
26299.050. (a) The combined rate of any transactions and use tax
imposed in a county pursuant to this chapter and all other
transactions and use taxes imposed in that county pursuant to the
Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)
of Division 2 of the Revenue and Taxation Code), or any other
provision of law shall not exceed 1 percent.
(b) No tax shall be considered in a county in accordance with this
part if, upon adoption, the combined rate of transactions and use
taxes in the county will exceed 1 percent.
