130350. A retail transactions and use tax ordinance applicable in
the incorporated and unincorporated territory of the County of Los
Angeles may be adopted by the Los Angeles County Transportation
Commission in accordance with Part 1.6 (commencing with Section 7251)
of Division 2 of the Revenue and Taxation Code, provided that
two-thirds of the electors voting on the measure vote to authorize
its enactment at a special election called for that purpose by the
commission.
130350.4. The Legislature finds and declares all of the following:
(a) In authorizing the Los Angeles County Metropolitan
Transportation Authority (MTA) to impose a transaction and use tax
pursuant to Section 130350.5, the Legislature intends for the net
revenues derived from the tax to be used to fund a transportation
investment program that provides mobility, health, and safety
benefits to the people residing in all regions of the County of Los
Angeles.
(b) For purposes of proposing to the voters of the County of Los
Angeles the imposition of a 0.5 percent transaction and use tax at
the election held on November 4, 2008, pursuant to subdivision (b) of
Section 130350.5, the MTA adopted, on July 24, 2008, a local
ordinance that includes as "Attachment A" a plan for the expenditure
of the net revenues derived from the imposition of the tax. The
adoption of Attachment A constitutes the adoption of an expenditure
plan pursuant to subdivision (f) of Section 130350.5.
(c) In addition to the projects and funding amounts identified in
paragraph (3) of subdivision (b) of 130350.5, the adopted expenditure
plan includes other high-priority projects and funding amounts for
the region, including, but not limited to, the following projects:
(1) Green Line Extension to the Los Angeles International Airport-
two hundred million dollars ($200,000,000).
(2) Interstate 710 North Gap Closure (tunnel) - seven hundred
eighty million dollars ($780,000,000).
(3) Gold Line Eastside Extension - one billion two hundred
seventy-one million dollars ($1,271,000,000).
(4) Interstate 605 Corridor "Hot Spot" Interchanges - five hundred
ninety million dollars ($590,000,000).
(d) The Legislature finds and declares that all regions of the
county stand to benefit from the proposed expenditure plan;
therefore, the MTA shall strive to maintain the fair and equitable
geographic balance in the plan and shall strive to complete those
capital projects as soon as practicable, consistent with the
requirements of the proposing ordinance, state and federal law.
(e) Because it is in the interest of the people of the County of
Los Angeles and the people of the State of California to ensure that
the net revenues derived from the tax imposed pursuant to this act
are expended efficiently, and in a manner consistent with the adopted
expenditure plan, the MTA shall notify the Legislature prior to the
adoption of amendments to the adopted expenditure plan.
130350.5. (a) In addition to any other tax that it is authorized by
law to impose, the Los Angeles County Metropolitan Transportation
Authority (MTA) may impose, in compliance with subdivision (b), a
transactions and use tax at a rate of 0.5 percent that is applicable
in the incorporated and unincorporated areas of the county.
(b) For purposes of the taxing authority set forth in subdivision
(a), all of the following apply:
(1) The tax shall be proposed in a transactions and use tax
ordinance, that conforms with Chapter 2 (commencing with Section
7261) to Chapter 4 (commencing with Section 7275), inclusive, of the
Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)
of Division 2 of the Revenue and Taxation Code), and that is
approved by a majority of the entire membership of the authority.
(2) The tax may be imposed only if the proposing ordinance is
approved by two-thirds of the voters, in the manner as otherwise
required by law, voting on this measure, in an election held on
November 4, 2008, or at a subsequent election and, if so approved,
shall become operative as provided in Section 130352.
(3) The proposing ordinance shall specify, in addition to the rate
of tax and other matters as required by the Transactions and Use Tax
Law, that the tax is to be imposed for a period not to exceed 30
years and the net revenues derived from the tax are to be
administered by the MTA as provided in this section. Net revenues
shall be defined as all revenues derived from the tax less any
refunds, costs of administration by the State Board of Equalization,
and costs of administration by the MTA. Such costs of administration
by the MTA shall not exceed one and one-half percent (1.5%) of the
revenues derived from the tax. The MTA shall, during the period in
which the ordinance is operative, allocate 20 percent of all net
revenues derived from the tax for bus operations to all eligible and
included municipal transit operators in the County of Los Angeles and
to the MTA, in accordance with Section 99285. However, the
allocations to the MTA and eligible and included municipal operators
shall be made solely from revenues derived from a tax imposed
pursuant to this section, and not from local discretionary sources.
Funds allocated by MTA to itself pursuant to this section shall be
used for transit operations and shall not supplant funds from any
other source allocated by MTA to itself for public transit
operations. Funds allocated by MTA to the eligible and included
municipal operators pursuant to this section shall be used for
transit operations and shall not supplant any funds authorized by
other provisions of law and allocated by MTA to the eligible and
included municipal operators for public transit. In addition to this
amount, the MTA shall allocate 5 percent of all net revenues derived
from the tax for rail operations. The MTA shall include the projects
and programs described in subparagraphs (A) and (B) in the
expenditure plan required under subdivision (f). The MTA shall
include all projects and programs described in the expenditure plan
required under subdivision (f) in its Long Range Transportation Plan
(LRTP). The priorities for projects and programs described in
subparagraphs (A) and (B) and in the expenditure plan required under
subdivision (f) shall be those set forth in the expenditure plan. The
funding amounts specified in subparagraphs (A) and (B) are minimum
amounts that shall be allocated by the MTA from the net revenues
derived from a tax imposed pursuant to this section. Nothing in this
section prohibits the MTA from allocating additional net revenues
derived from the tax to these projects and programs.
(A) Capital Projects.
(i) Exposition Boulevard Light Rail Transit Project from downtown
Los Angeles to Santa Monica. The sum of nine hundred twenty-five
million dollars ($925,000,000).
(ii) Crenshaw Transit Corridor from Wilshire Boulevard to Los
Angeles International Airport along Crenshaw Boulevard. The sum of
two hundred thirty-five million five hundred thousand dollars
($235,500,000).
(iii) San Fernando Valley North-South Rapidways. The sum of one
hundred million five hundred thousand dollars ($100,500,000).
(iv) Metro Gold Line (Pasadena to Claremont) Light Rail Transit
Extension. The sum of seven hundred thirty-five million dollars
($735,000,000).
(v) Metro Regional Connector. The sum of one hundred sixty million
dollars ($160,000,000).
(vi) Metro Westside Subway Extension. The sum of nine hundred
million dollars ($900,000,000).
(vii) State Highway Route 5 Carmenita Road Interchange
Improvement. The sum of one hundred thirty-eight million dollars
($138,000,000).
(viii) State Highway Route 5 Capacity Enhancement (State Highway
Route 134 to State Highway Route 170, including access improvement
for Empire Avenue). The sum of two hundred seventy-one million five
hundred thousand dollars ($271,500,000).
(ix) State Highway Route 5 Capacity Enhancement (State Highway
Route 605 to the Orange County line, including improvements to the
Valley View Interchange). The sum of two hundred sixty-four million
eight hundred thousand dollars ($264,800,000).
(x) State Highway Route 5/State Highway Route 14 Capacity
Enhancement. The sum of ninety million eight hundred thousand dollars
($90,800,000).
(xi) Capital Project Contingency Fund. The sum of one hundred
seventy-three million dollars ($173,000,000).
(B) Capital Programs.
(i) Alameda Corridor East Grade Separations. The sum of two
hundred million dollars ($200,000,000).
(ii) MTA and Municipal Regional Clean Fuel Bus Capital (Facilities
and Rolling Stock). The sum of one hundred fifty million dollars
($150,000,000).
(iii) Countywide Soundwall Construction (MTA Regional List and
Monterey Park/State Highway Route 60). The sum of two hundred fifty
million dollars ($250,000,000).
(iv) Local return for major street resurfacing, rehabilitation,
and reconstruction. The sum of two hundred fifty million dollars
($250,000,000).
(v) Metrolink Capital Improvements. The sum of seventy million
dollars ($70,000,000).
(vi) Eastside Light Rail Access. The sum of thirty million dollars
($30,000,000).
(c) The MTA may incur bonded indebtedness payable from the
proceeds of the tax provided by this section pursuant to the bond
issuance provisions of Section 130500 et seq. of the Public Utilities
Code, and any successor act. The MTA shall include in the
expenditure plan, required under subdivision (f), the amount of net
revenue specified for all projects and programs in subparagraphs (A)
and (B) of paragraph (3) of subdivision (b) as a condition of the use
and expenditure of the proceeds of the tax. The MTA shall maintain
the current amount of any funding for the projects and programs
specified in this section that has been previously programmed or
received from sources other than the proceeds of the tax, and may not
reallocate money that has been previously programmed or received for
those projects and programs to other projects or uses.
(d) Notwithstanding Section 7251.1 of the Revenue and Taxation
Code, the tax rate authorized by this section shall not be considered
for purposes of the combined rate limit established by that section.
(e) A jurisdiction or recipient is eligible to receive funds from
the local return program, described in clause (iv) of subparagraph
(B) of paragraph (3) of subdivision (b), only if it continues to
contribute to that program an amount that is equal to its existing
commitment of local funds or other available funds. The MTA may
develop guidelines that, at a minimum, specify maintenance of effort
requirements for the local return program, matching funds, and
administrative requirements for the recipients of revenue derived
from the tax.
(f) Prior to submitting the ordinance to the voters, the MTA shall
adopt an expenditure plan for the net revenues derived from the tax.
The expenditure plan shall include, in addition to other projects
and programs identified by the MTA, the specified projects and
programs listed in paragraph (3) of subdivision (b), the estimated
total cost for each project and program, funds other than the tax
revenues that the MTA anticipates will be expended on the projects
and programs, and the schedule during which the MTA anticipates funds
will be available for each project and program. The MTA shall also
identify in its expenditure plan the expected completion dates for
each project described in subparagraph (A) of paragraph (3) of
subdivision (b). To be eligible to receive revenues derived from the
tax, an agency sponsoring a capital project or capital program shall
submit to the MTA an expenditure plan for its project or program
containing the same elements as the expenditure plan that MTA is
required by this subdivision to prepare.
(g) The MTA shall establish and administer a sales tax revenue
fund. The net revenue derived from the tax, after payment of any debt
services and related obligations, shall be credited to this fund.
The moneys in the fund shall be available to the MTA to meet
expenditure and cashflow needs of the projects and programs described
in the expenditure plan required under subdivision (f). In the event
that there are net revenues in excess of the amount necessary to
provide the amount of net revenues specified in the expenditure plan
for the projects and programs described therein, the MTA may expend
the excess net revenues on projects and programs in the expenditure
plan or the LRTP. In the event that projects and programs in the
expenditure plan are completed without the expenditure of the amount
of net revenues specified, the MTA shall expend the excess net
revenues on projects and programs in the expenditure plan or the LRTP
within the same subregion as the project or program that is
completed. For the purposes of this section, "subregion" shall be
defined in the LRTP.
(h) If other funds become available and are allocated to provide
all or a portion of the amount of net revenues specified in the
expenditure plan for the projects or programs described therein, the
MTA may expend the surplus net revenues on other projects and
programs in the expenditure plan or the LRTP.
(i) (1) Notwithstanding subdivision (h), if a capital project or
capital program described in clauses (i) to (x), inclusive, of
subparagraph (A) of paragraph (3) of subdivision (b) and clauses (i)
and (vi) of subparagraph (B) of paragraph (3) of subdivision (b), has
been fully funded from other sources on or before December 31, 2008,
the funds designated to the project or program in clauses (i) to
(x), inclusive, of subparagraph (A) of paragraph (3) of subdivision
(b) and clauses (i) and (vi) of subparagraph (B) of paragraph (3) of
subdivision (b) shall remain in the subregion in which the project or
program is located and shall be allocated to other projects or
programs in the subregion prior to the expiration of the tax.
(2) A capital project or capital program funded with reallocated
funds pursuant to paragraph (1) shall be included in the adopted 2008
Long Range Transportation Plan or the successor plan and shall be of
regional significance as determined by the MTA. For purposes of this
subdivision, "subregions" means the subregions as defined in the
LRTP in effect as of January 1, 2008.
(j) Notwithstanding Section 130354, revenues raised under this
section may be used to facilitate the transportation of people and
goods within Los Angeles County. The use of the revenues shall not be
limited to public transit purposes.
(k) No later than 365 days prior to the adoption of an amendment
described in paragraph (1) to an expenditure plan adopted pursuant to
subdivision (f), including, but not limited to, the expenditure plan
adopted by the MTA board as "Attachment A" in Ordinance #08-01
adopted by the board on July 24, 2008, and in addition to any other
notice requirements in the proposing ordinance, the board shall
notify the Members of the Legislature representing the County of Los
Angeles of all of the following:
(1) A description of the proposed amendments to the adopted
expenditure plan that would do any of the following:
(A) Affect the amount of net revenues derived from the tax imposed
pursuant to this act that is proposed to be expended on a capital
project or projects identified in the adopted expenditure plan.
(B) Delay the schedule for the availability of funds proposed to
be expended on a capital project or projects identified in the
adopted expenditure plan.
(C) Delay the schedule for the estimated or expected completion
date of a capital project or projects identified in the adopted
expenditure plan.
(2) The reason for the proposed amendment.
(3) The estimated impact the proposed amendment will have on the
schedule, cost, scope, or timely availability of funding for the
capital project or projects contained in the adopted expenditure
plan.
(l) The notification required pursuant to subdivision (k) shall be
achieved by resolution adopted by the MTA board.
(m) The MTA board shall provide prior written notice to the
Members of the Legislature representing the County of Los Angeles of
any proposed amendments to the adopted expenditure plan that would
accelerate funding for a capital project or projects in the adopted
expenditure plan.
130351. The County of Los Angeles shall conduct the special
election called by the commission pursuant to Section 130350, and the
commission shall reimburse the county for its cost in conducting the
special election.
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.
130352. Any transactions and use tax ordinance adopted shall be
operative on the first day of the first calendar quarter commencing
not less than 180 days after adoption of the ordinance.
130353. Repeal of the transactions and use tax ordinance shall not
be operative earlier than the first day of the first calendar quarter
following the adoption of the ordinance of repeal.
130354. The revenues received by the Los Angeles County
Transportation Commission from the imposition of the transactions and
use taxes shall be used for public transit purposes.
130355. Any action or proceeding in which the validity of the
adoption of the retail transactions and use tax ordinance provided
for in this article or any of the proceedings in relation thereto is
contested, questioned, or denied, shall be commenced within 90 days
after the date this section becomes effective; otherwise, those
proceedings, including the adoption and approval of the ordinance,
are valid, and in every respect legal and incontestable.
130350. A retail transactions and use tax ordinance applicable in
the incorporated and unincorporated territory of the County of Los
Angeles may be adopted by the Los Angeles County Transportation
Commission in accordance with Part 1.6 (commencing with Section 7251)
of Division 2 of the Revenue and Taxation Code, provided that
two-thirds of the electors voting on the measure vote to authorize
its enactment at a special election called for that purpose by the
commission.
130350.4. The Legislature finds and declares all of the following:
(a) In authorizing the Los Angeles County Metropolitan
Transportation Authority (MTA) to impose a transaction and use tax
pursuant to Section 130350.5, the Legislature intends for the net
revenues derived from the tax to be used to fund a transportation
investment program that provides mobility, health, and safety
benefits to the people residing in all regions of the County of Los
Angeles.
(b) For purposes of proposing to the voters of the County of Los
Angeles the imposition of a 0.5 percent transaction and use tax at
the election held on November 4, 2008, pursuant to subdivision (b) of
Section 130350.5, the MTA adopted, on July 24, 2008, a local
ordinance that includes as "Attachment A" a plan for the expenditure
of the net revenues derived from the imposition of the tax. The
adoption of Attachment A constitutes the adoption of an expenditure
plan pursuant to subdivision (f) of Section 130350.5.
(c) In addition to the projects and funding amounts identified in
paragraph (3) of subdivision (b) of 130350.5, the adopted expenditure
plan includes other high-priority projects and funding amounts for
the region, including, but not limited to, the following projects:
(1) Green Line Extension to the Los Angeles International Airport-
two hundred million dollars ($200,000,000).
(2) Interstate 710 North Gap Closure (tunnel) - seven hundred
eighty million dollars ($780,000,000).
(3) Gold Line Eastside Extension - one billion two hundred
seventy-one million dollars ($1,271,000,000).
(4) Interstate 605 Corridor "Hot Spot" Interchanges - five hundred
ninety million dollars ($590,000,000).
(d) The Legislature finds and declares that all regions of the
county stand to benefit from the proposed expenditure plan;
therefore, the MTA shall strive to maintain the fair and equitable
geographic balance in the plan and shall strive to complete those
capital projects as soon as practicable, consistent with the
requirements of the proposing ordinance, state and federal law.
(e) Because it is in the interest of the people of the County of
Los Angeles and the people of the State of California to ensure that
the net revenues derived from the tax imposed pursuant to this act
are expended efficiently, and in a manner consistent with the adopted
expenditure plan, the MTA shall notify the Legislature prior to the
adoption of amendments to the adopted expenditure plan.
130350.5. (a) In addition to any other tax that it is authorized by
law to impose, the Los Angeles County Metropolitan Transportation
Authority (MTA) may impose, in compliance with subdivision (b), a
transactions and use tax at a rate of 0.5 percent that is applicable
in the incorporated and unincorporated areas of the county.
(b) For purposes of the taxing authority set forth in subdivision
(a), all of the following apply:
(1) The tax shall be proposed in a transactions and use tax
ordinance, that conforms with Chapter 2 (commencing with Section
7261) to Chapter 4 (commencing with Section 7275), inclusive, of the
Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)
of Division 2 of the Revenue and Taxation Code), and that is
approved by a majority of the entire membership of the authority.
(2) The tax may be imposed only if the proposing ordinance is
approved by two-thirds of the voters, in the manner as otherwise
required by law, voting on this measure, in an election held on
November 4, 2008, or at a subsequent election and, if so approved,
shall become operative as provided in Section 130352.
(3) The proposing ordinance shall specify, in addition to the rate
of tax and other matters as required by the Transactions and Use Tax
Law, that the tax is to be imposed for a period not to exceed 30
years and the net revenues derived from the tax are to be
administered by the MTA as provided in this section. Net revenues
shall be defined as all revenues derived from the tax less any
refunds, costs of administration by the State Board of Equalization,
and costs of administration by the MTA. Such costs of administration
by the MTA shall not exceed one and one-half percent (1.5%) of the
revenues derived from the tax. The MTA shall, during the period in
which the ordinance is operative, allocate 20 percent of all net
revenues derived from the tax for bus operations to all eligible and
included municipal transit operators in the County of Los Angeles and
to the MTA, in accordance with Section 99285. However, the
allocations to the MTA and eligible and included municipal operators
shall be made solely from revenues derived from a tax imposed
pursuant to this section, and not from local discretionary sources.
Funds allocated by MTA to itself pursuant to this section shall be
used for transit operations and shall not supplant funds from any
other source allocated by MTA to itself for public transit
operations. Funds allocated by MTA to the eligible and included
municipal operators pursuant to this section shall be used for
transit operations and shall not supplant any funds authorized by
other provisions of law and allocated by MTA to the eligible and
included municipal operators for public transit. In addition to this
amount, the MTA shall allocate 5 percent of all net revenues derived
from the tax for rail operations. The MTA shall include the projects
and programs described in subparagraphs (A) and (B) in the
expenditure plan required under subdivision (f). The MTA shall
include all projects and programs described in the expenditure plan
required under subdivision (f) in its Long Range Transportation Plan
(LRTP). The priorities for projects and programs described in
subparagraphs (A) and (B) and in the expenditure plan required under
subdivision (f) shall be those set forth in the expenditure plan. The
funding amounts specified in subparagraphs (A) and (B) are minimum
amounts that shall be allocated by the MTA from the net revenues
derived from a tax imposed pursuant to this section. Nothing in this
section prohibits the MTA from allocating additional net revenues
derived from the tax to these projects and programs.
(A) Capital Projects.
(i) Exposition Boulevard Light Rail Transit Project from downtown
Los Angeles to Santa Monica. The sum of nine hundred twenty-five
million dollars ($925,000,000).
(ii) Crenshaw Transit Corridor from Wilshire Boulevard to Los
Angeles International Airport along Crenshaw Boulevard. The sum of
two hundred thirty-five million five hundred thousand dollars
($235,500,000).
(iii) San Fernando Valley North-South Rapidways. The sum of one
hundred million five hundred thousand dollars ($100,500,000).
(iv) Metro Gold Line (Pasadena to Claremont) Light Rail Transit
Extension. The sum of seven hundred thirty-five million dollars
($735,000,000).
(v) Metro Regional Connector. The sum of one hundred sixty million
dollars ($160,000,000).
(vi) Metro Westside Subway Extension. The sum of nine hundred
million dollars ($900,000,000).
(vii) State Highway Route 5 Carmenita Road Interchange
Improvement. The sum of one hundred thirty-eight million dollars
($138,000,000).
(viii) State Highway Route 5 Capacity Enhancement (State Highway
Route 134 to State Highway Route 170, including access improvement
for Empire Avenue). The sum of two hundred seventy-one million five
hundred thousand dollars ($271,500,000).
(ix) State Highway Route 5 Capacity Enhancement (State Highway
Route 605 to the Orange County line, including improvements to the
Valley View Interchange). The sum of two hundred sixty-four million
eight hundred thousand dollars ($264,800,000).
(x) State Highway Route 5/State Highway Route 14 Capacity
Enhancement. The sum of ninety million eight hundred thousand dollars
($90,800,000).
(xi) Capital Project Contingency Fund. The sum of one hundred
seventy-three million dollars ($173,000,000).
(B) Capital Programs.
(i) Alameda Corridor East Grade Separations. The sum of two
hundred million dollars ($200,000,000).
(ii) MTA and Municipal Regional Clean Fuel Bus Capital (Facilities
and Rolling Stock). The sum of one hundred fifty million dollars
($150,000,000).
(iii) Countywide Soundwall Construction (MTA Regional List and
Monterey Park/State Highway Route 60). The sum of two hundred fifty
million dollars ($250,000,000).
(iv) Local return for major street resurfacing, rehabilitation,
and reconstruction. The sum of two hundred fifty million dollars
($250,000,000).
(v) Metrolink Capital Improvements. The sum of seventy million
dollars ($70,000,000).
(vi) Eastside Light Rail Access. The sum of thirty million dollars
($30,000,000).
(c) The MTA may incur bonded indebtedness payable from the
proceeds of the tax provided by this section pursuant to the bond
issuance provisions of Section 130500 et seq. of the Public Utilities
Code, and any successor act. The MTA shall include in the
expenditure plan, required under subdivision (f), the amount of net
revenue specified for all projects and programs in subparagraphs (A)
and (B) of paragraph (3) of subdivision (b) as a condition of the use
and expenditure of the proceeds of the tax. The MTA shall maintain
the current amount of any funding for the projects and programs
specified in this section that has been previously programmed or
received from sources other than the proceeds of the tax, and may not
reallocate money that has been previously programmed or received for
those projects and programs to other projects or uses.
(d) Notwithstanding Section 7251.1 of the Revenue and Taxation
Code, the tax rate authorized by this section shall not be considered
for purposes of the combined rate limit established by that section.
(e) A jurisdiction or recipient is eligible to receive funds from
the local return program, described in clause (iv) of subparagraph
(B) of paragraph (3) of subdivision (b), only if it continues to
contribute to that program an amount that is equal to its existing
commitment of local funds or other available funds. The MTA may
develop guidelines that, at a minimum, specify maintenance of effort
requirements for the local return program, matching funds, and
administrative requirements for the recipients of revenue derived
from the tax.
(f) Prior to submitting the ordinance to the voters, the MTA shall
adopt an expenditure plan for the net revenues derived from the tax.
The expenditure plan shall include, in addition to other projects
and programs identified by the MTA, the specified projects and
programs listed in paragraph (3) of subdivision (b), the estimated
total cost for each project and program, funds other than the tax
revenues that the MTA anticipates will be expended on the projects
and programs, and the schedule during which the MTA anticipates funds
will be available for each project and program. The MTA shall also
identify in its expenditure plan the expected completion dates for
each project described in subparagraph (A) of paragraph (3) of
subdivision (b). To be eligible to receive revenues derived from the
tax, an agency sponsoring a capital project or capital program shall
submit to the MTA an expenditure plan for its project or program
containing the same elements as the expenditure plan that MTA is
required by this subdivision to prepare.
(g) The MTA shall establish and administer a sales tax revenue
fund. The net revenue derived from the tax, after payment of any debt
services and related obligations, shall be credited to this fund.
The moneys in the fund shall be available to the MTA to meet
expenditure and cashflow needs of the projects and programs described
in the expenditure plan required under subdivision (f). In the event
that there are net revenues in excess of the amount necessary to
provide the amount of net revenues specified in the expenditure plan
for the projects and programs described therein, the MTA may expend
the excess net revenues on projects and programs in the expenditure
plan or the LRTP. In the event that projects and programs in the
expenditure plan are completed without the expenditure of the amount
of net revenues specified, the MTA shall expend the excess net
revenues on projects and programs in the expenditure plan or the LRTP
within the same subregion as the project or program that is
completed. For the purposes of this section, "subregion" shall be
defined in the LRTP.
(h) If other funds become available and are allocated to provide
all or a portion of the amount of net revenues specified in the
expenditure plan for the projects or programs described therein, the
MTA may expend the surplus net revenues on other projects and
programs in the expenditure plan or the LRTP.
(i) (1) Notwithstanding subdivision (h), if a capital project or
capital program described in clauses (i) to (x), inclusive, of
subparagraph (A) of paragraph (3) of subdivision (b) and clauses (i)
and (vi) of subparagraph (B) of paragraph (3) of subdivision (b), has
been fully funded from other sources on or before December 31, 2008,
the funds designated to the project or program in clauses (i) to
(x), inclusive, of subparagraph (A) of paragraph (3) of subdivision
(b) and clauses (i) and (vi) of subparagraph (B) of paragraph (3) of
subdivision (b) shall remain in the subregion in which the project or
program is located and shall be allocated to other projects or
programs in the subregion prior to the expiration of the tax.
(2) A capital project or capital program funded with reallocated
funds pursuant to paragraph (1) shall be included in the adopted 2008
Long Range Transportation Plan or the successor plan and shall be of
regional significance as determined by the MTA. For purposes of this
subdivision, "subregions" means the subregions as defined in the
LRTP in effect as of January 1, 2008.
(j) Notwithstanding Section 130354, revenues raised under this
section may be used to facilitate the transportation of people and
goods within Los Angeles County. The use of the revenues shall not be
limited to public transit purposes.
(k) No later than 365 days prior to the adoption of an amendment
described in paragraph (1) to an expenditure plan adopted pursuant to
subdivision (f), including, but not limited to, the expenditure plan
adopted by the MTA board as "Attachment A" in Ordinance #08-01
adopted by the board on July 24, 2008, and in addition to any other
notice requirements in the proposing ordinance, the board shall
notify the Members of the Legislature representing the County of Los
Angeles of all of the following:
(1) A description of the proposed amendments to the adopted
expenditure plan that would do any of the following:
(A) Affect the amount of net revenues derived from the tax imposed
pursuant to this act that is proposed to be expended on a capital
project or projects identified in the adopted expenditure plan.
(B) Delay the schedule for the availability of funds proposed to
be expended on a capital project or projects identified in the
adopted expenditure plan.
(C) Delay the schedule for the estimated or expected completion
date of a capital project or projects identified in the adopted
expenditure plan.
(2) The reason for the proposed amendment.
(3) The estimated impact the proposed amendment will have on the
schedule, cost, scope, or timely availability of funding for the
capital project or projects contained in the adopted expenditure
plan.
(l) The notification required pursuant to subdivision (k) shall be
achieved by resolution adopted by the MTA board.
(m) The MTA board shall provide prior written notice to the
Members of the Legislature representing the County of Los Angeles of
any proposed amendments to the adopted expenditure plan that would
accelerate funding for a capital project or projects in the adopted
expenditure plan.
130351. The County of Los Angeles shall conduct the special
election called by the commission pursuant to Section 130350, and the
commission shall reimburse the county for its cost in conducting the
special election.
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.
130352. Any transactions and use tax ordinance adopted shall be
operative on the first day of the first calendar quarter commencing
not less than 180 days after adoption of the ordinance.
130353. Repeal of the transactions and use tax ordinance shall not
be operative earlier than the first day of the first calendar quarter
following the adoption of the ordinance of repeal.
130354. The revenues received by the Los Angeles County
Transportation Commission from the imposition of the transactions and
use taxes shall be used for public transit purposes.
130355. Any action or proceeding in which the validity of the
adoption of the retail transactions and use tax ordinance provided
for in this article or any of the proceedings in relation thereto is
contested, questioned, or denied, shall be commenced within 90 days
after the date this section becomes effective; otherwise, those
proceedings, including the adoption and approval of the ordinance,
are valid, and in every respect legal and incontestable.
130350. A retail transactions and use tax ordinance applicable in
the incorporated and unincorporated territory of the County of Los
Angeles may be adopted by the Los Angeles County Transportation
Commission in accordance with Part 1.6 (commencing with Section 7251)
of Division 2 of the Revenue and Taxation Code, provided that
two-thirds of the electors voting on the measure vote to authorize
its enactment at a special election called for that purpose by the
commission.
130350.4. The Legislature finds and declares all of the following:
(a) In authorizing the Los Angeles County Metropolitan
Transportation Authority (MTA) to impose a transaction and use tax
pursuant to Section 130350.5, the Legislature intends for the net
revenues derived from the tax to be used to fund a transportation
investment program that provides mobility, health, and safety
benefits to the people residing in all regions of the County of Los
Angeles.
(b) For purposes of proposing to the voters of the County of Los
Angeles the imposition of a 0.5 percent transaction and use tax at
the election held on November 4, 2008, pursuant to subdivision (b) of
Section 130350.5, the MTA adopted, on July 24, 2008, a local
ordinance that includes as "Attachment A" a plan for the expenditure
of the net revenues derived from the imposition of the tax. The
adoption of Attachment A constitutes the adoption of an expenditure
plan pursuant to subdivision (f) of Section 130350.5.
(c) In addition to the projects and funding amounts identified in
paragraph (3) of subdivision (b) of 130350.5, the adopted expenditure
plan includes other high-priority projects and funding amounts for
the region, including, but not limited to, the following projects:
(1) Green Line Extension to the Los Angeles International Airport-
two hundred million dollars ($200,000,000).
(2) Interstate 710 North Gap Closure (tunnel) - seven hundred
eighty million dollars ($780,000,000).
(3) Gold Line Eastside Extension - one billion two hundred
seventy-one million dollars ($1,271,000,000).
(4) Interstate 605 Corridor "Hot Spot" Interchanges - five hundred
ninety million dollars ($590,000,000).
(d) The Legislature finds and declares that all regions of the
county stand to benefit from the proposed expenditure plan;
therefore, the MTA shall strive to maintain the fair and equitable
geographic balance in the plan and shall strive to complete those
capital projects as soon as practicable, consistent with the
requirements of the proposing ordinance, state and federal law.
(e) Because it is in the interest of the people of the County of
Los Angeles and the people of the State of California to ensure that
the net revenues derived from the tax imposed pursuant to this act
are expended efficiently, and in a manner consistent with the adopted
expenditure plan, the MTA shall notify the Legislature prior to the
adoption of amendments to the adopted expenditure plan.
130350.5. (a) In addition to any other tax that it is authorized by
law to impose, the Los Angeles County Metropolitan Transportation
Authority (MTA) may impose, in compliance with subdivision (b), a
transactions and use tax at a rate of 0.5 percent that is applicable
in the incorporated and unincorporated areas of the county.
(b) For purposes of the taxing authority set forth in subdivision
(a), all of the following apply:
(1) The tax shall be proposed in a transactions and use tax
ordinance, that conforms with Chapter 2 (commencing with Section
7261) to Chapter 4 (commencing with Section 7275), inclusive, of the
Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)
of Division 2 of the Revenue and Taxation Code), and that is
approved by a majority of the entire membership of the authority.
(2) The tax may be imposed only if the proposing ordinance is
approved by two-thirds of the voters, in the manner as otherwise
required by law, voting on this measure, in an election held on
November 4, 2008, or at a subsequent election and, if so approved,
shall become operative as provided in Section 130352.
(3) The proposing ordinance shall specify, in addition to the rate
of tax and other matters as required by the Transactions and Use Tax
Law, that the tax is to be imposed for a period not to exceed 30
years and the net revenues derived from the tax are to be
administered by the MTA as provided in this section. Net revenues
shall be defined as all revenues derived from the tax less any
refunds, costs of administration by the State Board of Equalization,
and costs of administration by the MTA. Such costs of administration
by the MTA shall not exceed one and one-half percent (1.5%) of the
revenues derived from the tax. The MTA shall, during the period in
which the ordinance is operative, allocate 20 percent of all net
revenues derived from the tax for bus operations to all eligible and
included municipal transit operators in the County of Los Angeles and
to the MTA, in accordance with Section 99285. However, the
allocations to the MTA and eligible and included municipal operators
shall be made solely from revenues derived from a tax imposed
pursuant to this section, and not from local discretionary sources.
Funds allocated by MTA to itself pursuant to this section shall be
used for transit operations and shall not supplant funds from any
other source allocated by MTA to itself for public transit
operations. Funds allocated by MTA to the eligible and included
municipal operators pursuant to this section shall be used for
transit operations and shall not supplant any funds authorized by
other provisions of law and allocated by MTA to the eligible and
included municipal operators for public transit. In addition to this
amount, the MTA shall allocate 5 percent of all net revenues derived
from the tax for rail operations. The MTA shall include the projects
and programs described in subparagraphs (A) and (B) in the
expenditure plan required under subdivision (f). The MTA shall
include all projects and programs described in the expenditure plan
required under subdivision (f) in its Long Range Transportation Plan
(LRTP). The priorities for projects and programs described in
subparagraphs (A) and (B) and in the expenditure plan required under
subdivision (f) shall be those set forth in the expenditure plan. The
funding amounts specified in subparagraphs (A) and (B) are minimum
amounts that shall be allocated by the MTA from the net revenues
derived from a tax imposed pursuant to this section. Nothing in this
section prohibits the MTA from allocating additional net revenues
derived from the tax to these projects and programs.
(A) Capital Projects.
(i) Exposition Boulevard Light Rail Transit Project from downtown
Los Angeles to Santa Monica. The sum of nine hundred twenty-five
million dollars ($925,000,000).
(ii) Crenshaw Transit Corridor from Wilshire Boulevard to Los
Angeles International Airport along Crenshaw Boulevard. The sum of
two hundred thirty-five million five hundred thousand dollars
($235,500,000).
(iii) San Fernando Valley North-South Rapidways. The sum of one
hundred million five hundred thousand dollars ($100,500,000).
(iv) Metro Gold Line (Pasadena to Claremont) Light Rail Transit
Extension. The sum of seven hundred thirty-five million dollars
($735,000,000).
(v) Metro Regional Connector. The sum of one hundred sixty million
dollars ($160,000,000).
(vi) Metro Westside Subway Extension. The sum of nine hundred
million dollars ($900,000,000).
(vii) State Highway Route 5 Carmenita Road Interchange
Improvement. The sum of one hundred thirty-eight million dollars
($138,000,000).
(viii) State Highway Route 5 Capacity Enhancement (State Highway
Route 134 to State Highway Route 170, including access improvement
for Empire Avenue). The sum of two hundred seventy-one million five
hundred thousand dollars ($271,500,000).
(ix) State Highway Route 5 Capacity Enhancement (State Highway
Route 605 to the Orange County line, including improvements to the
Valley View Interchange). The sum of two hundred sixty-four million
eight hundred thousand dollars ($264,800,000).
(x) State Highway Route 5/State Highway Route 14 Capacity
Enhancement. The sum of ninety million eight hundred thousand dollars
($90,800,000).
(xi) Capital Project Contingency Fund. The sum of one hundred
seventy-three million dollars ($173,000,000).
(B) Capital Programs.
(i) Alameda Corridor East Grade Separations. The sum of two
hundred million dollars ($200,000,000).
(ii) MTA and Municipal Regional Clean Fuel Bus Capital (Facilities
and Rolling Stock). The sum of one hundred fifty million dollars
($150,000,000).
(iii) Countywide Soundwall Construction (MTA Regional List and
Monterey Park/State Highway Route 60). The sum of two hundred fifty
million dollars ($250,000,000).
(iv) Local return for major street resurfacing, rehabilitation,
and reconstruction. The sum of two hundred fifty million dollars
($250,000,000).
(v) Metrolink Capital Improvements. The sum of seventy million
dollars ($70,000,000).
(vi) Eastside Light Rail Access. The sum of thirty million dollars
($30,000,000).
(c) The MTA may incur bonded indebtedness payable from the
proceeds of the tax provided by this section pursuant to the bond
issuance provisions of Section 130500 et seq. of the Public Utilities
Code, and any successor act. The MTA shall include in the
expenditure plan, required under subdivision (f), the amount of net
revenue specified for all projects and programs in subparagraphs (A)
and (B) of paragraph (3) of subdivision (b) as a condition of the use
and expenditure of the proceeds of the tax. The MTA shall maintain
the current amount of any funding for the projects and programs
specified in this section that has been previously programmed or
received from sources other than the proceeds of the tax, and may not
reallocate money that has been previously programmed or received for
those projects and programs to other projects or uses.
(d) Notwithstanding Section 7251.1 of the Revenue and Taxation
Code, the tax rate authorized by this section shall not be considered
for purposes of the combined rate limit established by that section.
(e) A jurisdiction or recipient is eligible to receive funds from
the local return program, described in clause (iv) of subparagraph
(B) of paragraph (3) of subdivision (b), only if it continues to
contribute to that program an amount that is equal to its existing
commitment of local funds or other available funds. The MTA may
develop guidelines that, at a minimum, specify maintenance of effort
requirements for the local return program, matching funds, and
administrative requirements for the recipients of revenue derived
from the tax.
(f) Prior to submitting the ordinance to the voters, the MTA shall
adopt an expenditure plan for the net revenues derived from the tax.
The expenditure plan shall include, in addition to other projects
and programs identified by the MTA, the specified projects and
programs listed in paragraph (3) of subdivision (b), the estimated
total cost for each project and program, funds other than the tax
revenues that the MTA anticipates will be expended on the projects
and programs, and the schedule during which the MTA anticipates funds
will be available for each project and program. The MTA shall also
identify in its expenditure plan the expected completion dates for
each project described in subparagraph (A) of paragraph (3) of
subdivision (b). To be eligible to receive revenues derived from the
tax, an agency sponsoring a capital project or capital program shall
submit to the MTA an expenditure plan for its project or program
containing the same elements as the expenditure plan that MTA is
required by this subdivision to prepare.
(g) The MTA shall establish and administer a sales tax revenue
fund. The net revenue derived from the tax, after payment of any debt
services and related obligations, shall be credited to this fund.
The moneys in the fund shall be available to the MTA to meet
expenditure and cashflow needs of the projects and programs described
in the expenditure plan required under subdivision (f). In the event
that there are net revenues in excess of the amount necessary to
provide the amount of net revenues specified in the expenditure plan
for the projects and programs described therein, the MTA may expend
the excess net revenues on projects and programs in the expenditure
plan or the LRTP. In the event that projects and programs in the
expenditure plan are completed without the expenditure of the amount
of net revenues specified, the MTA shall expend the excess net
revenues on projects and programs in the expenditure plan or the LRTP
within the same subregion as the project or program that is
completed. For the purposes of this section, "subregion" shall be
defined in the LRTP.
(h) If other funds become available and are allocated to provide
all or a portion of the amount of net revenues specified in the
expenditure plan for the projects or programs described therein, the
MTA may expend the surplus net revenues on other projects and
programs in the expenditure plan or the LRTP.
(i) (1) Notwithstanding subdivision (h), if a capital project or
capital program described in clauses (i) to (x), inclusive, of
subparagraph (A) of paragraph (3) of subdivision (b) and clauses (i)
and (vi) of subparagraph (B) of paragraph (3) of subdivision (b), has
been fully funded from other sources on or before December 31, 2008,
the funds designated to the project or program in clauses (i) to
(x), inclusive, of subparagraph (A) of paragraph (3) of subdivision
(b) and clauses (i) and (vi) of subparagraph (B) of paragraph (3) of
subdivision (b) shall remain in the subregion in which the project or
program is located and shall be allocated to other projects or
programs in the subregion prior to the expiration of the tax.
(2) A capital project or capital program funded with reallocated
funds pursuant to paragraph (1) shall be included in the adopted 2008
Long Range Transportation Plan or the successor plan and shall be of
regional significance as determined by the MTA. For purposes of this
subdivision, "subregions" means the subregions as defined in the
LRTP in effect as of January 1, 2008.
(j) Notwithstanding Section 130354, revenues raised under this
section may be used to facilitate the transportation of people and
goods within Los Angeles County. The use of the revenues shall not be
limited to public transit purposes.
(k) No later than 365 days prior to the adoption of an amendment
described in paragraph (1) to an expenditure plan adopted pursuant to
subdivision (f), including, but not limited to, the expenditure plan
adopted by the MTA board as "Attachment A" in Ordinance #08-01
adopted by the board on July 24, 2008, and in addition to any other
notice requirements in the proposing ordinance, the board shall
notify the Members of the Legislature representing the County of Los
Angeles of all of the following:
(1) A description of the proposed amendments to the adopted
expenditure plan that would do any of the following:
(A) Affect the amount of net revenues derived from the tax imposed
pursuant to this act that is proposed to be expended on a capital
project or projects identified in the adopted expenditure plan.
(B) Delay the schedule for the availability of funds proposed to
be expended on a capital project or projects identified in the
adopted expenditure plan.
(C) Delay the schedule for the estimated or expected completion
date of a capital project or projects identified in the adopted
expenditure plan.
(2) The reason for the proposed amendment.
(3) The estimated impact the proposed amendment will have on the
schedule, cost, scope, or timely availability of funding for the
capital project or projects contained in the adopted expenditure
plan.
(l) The notification required pursuant to subdivision (k) shall be
achieved by resolution adopted by the MTA board.
(m) The MTA board shall provide prior written notice to the
Members of the Legislature representing the County of Los Angeles of
any proposed amendments to the adopted expenditure plan that would
accelerate funding for a capital project or projects in the adopted
expenditure plan.
130351. The County of Los Angeles shall conduct the special
election called by the commission pursuant to Section 130350, and the
commission shall reimburse the county for its cost in conducting the
special election.
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.
130352. Any transactions and use tax ordinance adopted shall be
operative on the first day of the first calendar quarter commencing
not less than 180 days after adoption of the ordinance.
130353. Repeal of the transactions and use tax ordinance shall not
be operative earlier than the first day of the first calendar quarter
following the adoption of the ordinance of repeal.
130354. The revenues received by the Los Angeles County
Transportation Commission from the imposition of the transactions and
use taxes shall be used for public transit purposes.
130355. Any action or proceeding in which the validity of the
adoption of the retail transactions and use tax ordinance provided
for in this article or any of the proceedings in relation thereto is
contested, questioned, or denied, shall be commenced within 90 days
after the date this section becomes effective; otherwise, those
proceedings, including the adoption and approval of the ordinance,
are valid, and in every respect legal and incontestable.
