7286.30. The Legislature hereby finds and declares that in the
County of San Diego justice-related facilities are so inadequate as
to significantly impede the administration of justice, that jail and
court facilities are so overcrowded as to create a situation wherein
persons who are a danger to society are required to be released into
that society for lack of adequate facilities to house and prosecute
them, and that law enforcement and crime prevention are so
inadequately funded as to endanger the safety of persons and property
in San Diego County. The Legislature further finds and declares that
it is in the public interest to allow the voters to approve a
special tax so that justice-related facility needs and law
enforcement and crime prevention needs may be addressed in an
expeditious and appropriate fashion.
7286.31. (a) The board of supervisors of the County of San Diego,
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. Neither this chapter nor any
ordinance or resolution approved pursuant to this chapter shall
affect any tax otherwise authorized.
(b) The combined rate of tax imposed in the County of San Diego by
any public entity pursuant to Part 1.5 (commencing with Section
7200) or Part 1.6 (commencing with Section 7251) of Division 2, this
chapter, and any other provision of law authorizing the imposition of
local sales or transactions and use taxes shall not exceed 2.25
percent.
7286.32. (a) A retail transactions and use tax ordinance applicable
in the incorporated and unincorporated territory of the County of
San Diego shall be adopted by the board of supervisors in accordance
with Section 7286.31 and Part 1.6 (commencing with Section 7251) of
Division 2, if the tax is approved by a two-thirds vote of the
qualified voters of the county voting on the measure at a special
election called for that purpose by the board. The election called by
the board shall be held within the incorporated and unincorporated
areas of the county. The tax ordinance shall take effect 48 hours
subsequent to the closing time 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 7286.35.
(b) Notwithstanding Section 7286.38 and subdivision (a) of this
section, in the event voters approve a constitutional amendment
permitting the imposition of a local special tax with the approval of
a majority of the voters voting on the measure, the vote requirement
for approval of the tax authorized by this act shall be a majority
of voters voting on the measure.
7286.33. The ordinance shall state the tax rate and may state a
term during which the tax will be imposed. The ordinance shall state
the appropriate requirements for voter approval pursuant to Section
7286.32. The ordinance may authorize the board of supervisors to
reduce the tax rate to one-quarter of 1 percent at its discretion, if
the board determines that revenue from the reduced rate would be
sufficient to fund the justice-related facility obligations incurred
in connection with this act.
7286.34. The board of supervisors shall have sole discretion to
determine the specific activities and projects financed with revenues
generated by the tax. However, those activities and projects shall
be limited to the provision, construction, and operation of
justice-related facilities, the funding of law enforcement and crime
prevention projects and activities, the funding of the costs incurred
by the county to conduct the election authorized by Section 7286.32,
and the cost of any legal actions incurred by the county related to
the tax.
7286.35. (a) Any transactions and use tax ordinance adopted
pursuant to this article shall become operative on the first day of
the first calendar quarter commencing more than 110 days after the
ordinance takes effect.
(b) Any reduction in the transactions and use tax rate authorized
by the board of supervisors pursuant to Section 7286.33 shall become
operative on the first day of the first calendar quarter beginning
110 days or more after the board's action authorizing the reduction.
(c) Prior to the operative date of the ordinance, the board of
supervisors shall contract with the State Board of Equalization to
perform all functions incident to the administration and operation of
the ordinance.
7286.36. Any action or proceeding wherein the validity of the
adoption of the retail transactions and use tax ordinance provided
for in this chapter or the issuance of any bonds thereunder or any of
the proceedings in relation thereto is contested, questioned, or
denied, shall be commenced pursuant to Chapter 9 (commencing with
Section 860) of Title 10 of Part 2 of the Code of Civil Procedure.
Otherwise, the tax, the bonds, and all proceedings in relation
thereto, including the adoption and approval of the ordinance, shall
be held to be valid and in every respect legal and uncontestable.
7286.37. If any provision of this chapter or the application
thereof to any person or circumstance is held invalid, that
invalidity shall not affect other provisions or applications of the
chapter which can be given effect without the invalid provision or
application, and to this end the provisions of this chapter are
severable.
7286.38. The transactions and use tax authorized under this chapter
constitutes a special tax that requires approval of two-thirds of
the qualified electors pursuant to Section 4 of Article XIII A of the
California Constitution.
7286.30. The Legislature hereby finds and declares that in the
County of San Diego justice-related facilities are so inadequate as
to significantly impede the administration of justice, that jail and
court facilities are so overcrowded as to create a situation wherein
persons who are a danger to society are required to be released into
that society for lack of adequate facilities to house and prosecute
them, and that law enforcement and crime prevention are so
inadequately funded as to endanger the safety of persons and property
in San Diego County. The Legislature further finds and declares that
it is in the public interest to allow the voters to approve a
special tax so that justice-related facility needs and law
enforcement and crime prevention needs may be addressed in an
expeditious and appropriate fashion.
7286.31. (a) The board of supervisors of the County of San Diego,
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. Neither this chapter nor any
ordinance or resolution approved pursuant to this chapter shall
affect any tax otherwise authorized.
(b) The combined rate of tax imposed in the County of San Diego by
any public entity pursuant to Part 1.5 (commencing with Section
7200) or Part 1.6 (commencing with Section 7251) of Division 2, this
chapter, and any other provision of law authorizing the imposition of
local sales or transactions and use taxes shall not exceed 2.25
percent.
7286.32. (a) A retail transactions and use tax ordinance applicable
in the incorporated and unincorporated territory of the County of
San Diego shall be adopted by the board of supervisors in accordance
with Section 7286.31 and Part 1.6 (commencing with Section 7251) of
Division 2, if the tax is approved by a two-thirds vote of the
qualified voters of the county voting on the measure at a special
election called for that purpose by the board. The election called by
the board shall be held within the incorporated and unincorporated
areas of the county. The tax ordinance shall take effect 48 hours
subsequent to the closing time 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 7286.35.
(b) Notwithstanding Section 7286.38 and subdivision (a) of this
section, in the event voters approve a constitutional amendment
permitting the imposition of a local special tax with the approval of
a majority of the voters voting on the measure, the vote requirement
for approval of the tax authorized by this act shall be a majority
of voters voting on the measure.
7286.33. The ordinance shall state the tax rate and may state a
term during which the tax will be imposed. The ordinance shall state
the appropriate requirements for voter approval pursuant to Section
7286.32. The ordinance may authorize the board of supervisors to
reduce the tax rate to one-quarter of 1 percent at its discretion, if
the board determines that revenue from the reduced rate would be
sufficient to fund the justice-related facility obligations incurred
in connection with this act.
7286.34. The board of supervisors shall have sole discretion to
determine the specific activities and projects financed with revenues
generated by the tax. However, those activities and projects shall
be limited to the provision, construction, and operation of
justice-related facilities, the funding of law enforcement and crime
prevention projects and activities, the funding of the costs incurred
by the county to conduct the election authorized by Section 7286.32,
and the cost of any legal actions incurred by the county related to
the tax.
7286.35. (a) Any transactions and use tax ordinance adopted
pursuant to this article shall become operative on the first day of
the first calendar quarter commencing more than 110 days after the
ordinance takes effect.
(b) Any reduction in the transactions and use tax rate authorized
by the board of supervisors pursuant to Section 7286.33 shall become
operative on the first day of the first calendar quarter beginning
110 days or more after the board's action authorizing the reduction.
(c) Prior to the operative date of the ordinance, the board of
supervisors shall contract with the State Board of Equalization to
perform all functions incident to the administration and operation of
the ordinance.
7286.36. Any action or proceeding wherein the validity of the
adoption of the retail transactions and use tax ordinance provided
for in this chapter or the issuance of any bonds thereunder or any of
the proceedings in relation thereto is contested, questioned, or
denied, shall be commenced pursuant to Chapter 9 (commencing with
Section 860) of Title 10 of Part 2 of the Code of Civil Procedure.
Otherwise, the tax, the bonds, and all proceedings in relation
thereto, including the adoption and approval of the ordinance, shall
be held to be valid and in every respect legal and uncontestable.
7286.37. If any provision of this chapter or the application
thereof to any person or circumstance is held invalid, that
invalidity shall not affect other provisions or applications of the
chapter which can be given effect without the invalid provision or
application, and to this end the provisions of this chapter are
severable.
7286.38. The transactions and use tax authorized under this chapter
constitutes a special tax that requires approval of two-thirds of
the qualified electors pursuant to Section 4 of Article XIII A of the
California Constitution.
7286.30. The Legislature hereby finds and declares that in the
County of San Diego justice-related facilities are so inadequate as
to significantly impede the administration of justice, that jail and
court facilities are so overcrowded as to create a situation wherein
persons who are a danger to society are required to be released into
that society for lack of adequate facilities to house and prosecute
them, and that law enforcement and crime prevention are so
inadequately funded as to endanger the safety of persons and property
in San Diego County. The Legislature further finds and declares that
it is in the public interest to allow the voters to approve a
special tax so that justice-related facility needs and law
enforcement and crime prevention needs may be addressed in an
expeditious and appropriate fashion.
7286.31. (a) The board of supervisors of the County of San Diego,
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. Neither this chapter nor any
ordinance or resolution approved pursuant to this chapter shall
affect any tax otherwise authorized.
(b) The combined rate of tax imposed in the County of San Diego by
any public entity pursuant to Part 1.5 (commencing with Section
7200) or Part 1.6 (commencing with Section 7251) of Division 2, this
chapter, and any other provision of law authorizing the imposition of
local sales or transactions and use taxes shall not exceed 2.25
percent.
7286.32. (a) A retail transactions and use tax ordinance applicable
in the incorporated and unincorporated territory of the County of
San Diego shall be adopted by the board of supervisors in accordance
with Section 7286.31 and Part 1.6 (commencing with Section 7251) of
Division 2, if the tax is approved by a two-thirds vote of the
qualified voters of the county voting on the measure at a special
election called for that purpose by the board. The election called by
the board shall be held within the incorporated and unincorporated
areas of the county. The tax ordinance shall take effect 48 hours
subsequent to the closing time 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 7286.35.
(b) Notwithstanding Section 7286.38 and subdivision (a) of this
section, in the event voters approve a constitutional amendment
permitting the imposition of a local special tax with the approval of
a majority of the voters voting on the measure, the vote requirement
for approval of the tax authorized by this act shall be a majority
of voters voting on the measure.
7286.33. The ordinance shall state the tax rate and may state a
term during which the tax will be imposed. The ordinance shall state
the appropriate requirements for voter approval pursuant to Section
7286.32. The ordinance may authorize the board of supervisors to
reduce the tax rate to one-quarter of 1 percent at its discretion, if
the board determines that revenue from the reduced rate would be
sufficient to fund the justice-related facility obligations incurred
in connection with this act.
7286.34. The board of supervisors shall have sole discretion to
determine the specific activities and projects financed with revenues
generated by the tax. However, those activities and projects shall
be limited to the provision, construction, and operation of
justice-related facilities, the funding of law enforcement and crime
prevention projects and activities, the funding of the costs incurred
by the county to conduct the election authorized by Section 7286.32,
and the cost of any legal actions incurred by the county related to
the tax.
7286.35. (a) Any transactions and use tax ordinance adopted
pursuant to this article shall become operative on the first day of
the first calendar quarter commencing more than 110 days after the
ordinance takes effect.
(b) Any reduction in the transactions and use tax rate authorized
by the board of supervisors pursuant to Section 7286.33 shall become
operative on the first day of the first calendar quarter beginning
110 days or more after the board's action authorizing the reduction.
(c) Prior to the operative date of the ordinance, the board of
supervisors shall contract with the State Board of Equalization to
perform all functions incident to the administration and operation of
the ordinance.
7286.36. Any action or proceeding wherein the validity of the
adoption of the retail transactions and use tax ordinance provided
for in this chapter or the issuance of any bonds thereunder or any of
the proceedings in relation thereto is contested, questioned, or
denied, shall be commenced pursuant to Chapter 9 (commencing with
Section 860) of Title 10 of Part 2 of the Code of Civil Procedure.
Otherwise, the tax, the bonds, and all proceedings in relation
thereto, including the adoption and approval of the ordinance, shall
be held to be valid and in every respect legal and uncontestable.
7286.37. If any provision of this chapter or the application
thereof to any person or circumstance is held invalid, that
invalidity shall not affect other provisions or applications of the
chapter which can be given effect without the invalid provision or
application, and to this end the provisions of this chapter are
severable.
7286.38. The transactions and use tax authorized under this chapter
constitutes a special tax that requires approval of two-thirds of
the qualified electors pursuant to Section 4 of Article XIII A of the
California Constitution.
