The Local Transportation Authority and Improvement Act provides for the creation in any county of a local transportation authority and authorizes the imposition by the authority, by ordinance, of a retail transactions and use tax, subject to approval of the ordinance by ²/₃ of the voters. Existing law provides for the authority to adopt a transportation expenditure plan for the proceeds of the tax, and requires the entire adopted transportation expenditure plan to be included in the voter information guide sent to voters.

This bill, upon the request of an authority, would exempt a county elections official from including the entire adopted transportation expenditure plan in the voter information guide, if the authority posts the plan on its Internet Web site, and the sample ballot and the voter information guide sent to voters include information on viewing an electronic version of the plan on the Internet Web site, as prescribed, and for obtaining a printed copy of the plan by calling the county elections office. The bill would require the county elections official to mail a printed copy of the plan at no cost to each person requesting a copy, if the county elections official exercises this authority.

The Local Transportation Authority and Improvement Act provides for the creation in any county of a local transportation authority and authorizes the imposition by the authority, by ordinance, of a retail transactions and use tax, subject to approval of the ordinance by ²/₃ of the voters. Existing law provides for the authority to adopt a transportation expenditure plan for the proceeds of the tax, and requires the entire adopted transportation expenditure plan to be included in the voter information guide sent to voters.

This bill, upon the request of an authority, would exempt a county elections official from including the entire adopted transportation expenditure plan in the voter information guide, if the authority posts the plan on its Internet Web site, and the sample ballot and the voter information guide sent to voters include information on viewing an electronic version of the plan on the Internet Web site, as prescribed, and for obtaining a printed copy of the plan by calling the county elections office. The bill would require the county elections official to mail a printed copy of the plan at no cost to each person requesting a copy, if the county elections official exercises this authority.

The Local Transportation Authority and Improvement Act provides for the creation in any county of a local transportation authority and authorizes the imposition by the authority, by ordinance, of a retail transactions and use tax, subject to approval of the ordinance by ²/₃ of the voters. Existing law provides for the authority to adopt a transportation expenditure plan for the proceeds of the tax, and requires the entire adopted transportation expenditure plan to be included in the voter information guide sent to voters.

This bill, upon the request of an authority, would exempt a county elections official from including the entire adopted transportation expenditure plan in the voter information guide, if the authority posts the plan on its Internet Web site, and the sample ballot and the voter information guide sent to voters include information on viewing an electronic version of the plan on the Internet Web site site, as prescribed, and for obtaining a printed copy of the plan by calling the county elections office. The bill would require the county elections official to mail a printed copy of the plan at no cost to each person requesting a copy, if the county elections official exercises this authority.

The Local Transportation Authority and Improvement Act provides for the creation in any county of a local transportation authority and authorizes the imposition by the authority, by ordinance, of a retail transactions and use tax, subject to approval of the ordinance by ²/₃ of the voters. Existing law provides for the authority to adopt a transportation expenditure plan for the proceeds of the tax, and requires the entire adopted transportation expenditure plan to be included in the voter information handbook guide sent to voters.

This bill, upon the request of an authority, would exempt a county elections official from including the entire adopted transportation expenditure plan in the voter information handbook, guide, if the authority posts the plan on its Internet Web site, and the sample ballot and the voter information handbook guide sent to voters include information on viewing an electronic version of the plan on the Internet Web site and for obtaining a printed copy of the plan by calling the county elections office. The bill would require the county elections official to mail a printed copy of the plan at no cost to each person requesting a copy, if the county elections official exercises this authority.

The Local Transportation Authority and Improvement Act provides for the creation in any county of a local transportation authority and authorizes the imposition by the authority, by ordinance, of a retail transactions and use tax, subject to approval of the ordinance by ²/₃ of the voters. Existing law provides for the authority to adopt a transportation expenditure plan for the proceeds of the tax, and requires the entire adopted transportation expenditure plan to be included in the voter information handbook sent to voters.

This bill bill, upon the request of an authority, would exempt an authority a county elections official from including the entire adopted transportation expenditure plan in the voter information handbook handbook, if the authority posts the plan on its Internet Web site, and the sample ballot and the voter information handbook sent to voters include information on viewing an electronic version of the plan on the Internet Web site and for obtaining a printed copy of the plan by calling the county election elections office. The bill would require the authority to provide sufficient copies of the plan to the county election office for mailing county elections official to mail a printed copy of the plan at no cost to each person requesting a copy. By imposing additional requirements on county election officials, the bill would impose a state-mandated local program. copy, if the county elections official exercises this authority.

(1) The Local Transportation Authority and Improvement Act provides for the creation in any county of a local transportation authority and authorizes the imposition by the authority, by ordinance, of a retail transactions and use tax, subject to approval of the ordinance by ²/₃ of the voters. Existing law provides for the authority to adopt a transportation expenditure plan for the proceeds of the tax, and requires the entire adopted transportation expenditure plan to be included in the voter information handbook sent to voters.

This bill would exempt an authority from including the entire adopted transportation expenditure plan in the voter information handbook if the authority posts the plan on its Internet Web site, and the sample ballot and the voter information handbook sent to voters include information on viewing an electronic version of the plan on the Internet Web site and for obtaining a printed copy of the plan by calling the county election office. The bill would require the authority to provide sufficient copies of the plan to the county election office for mailing to each person requesting a copy. By imposing additional requirements on county election officials, the bill would impose a state-mandated local program.

(2)The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.

This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.

CONCURRENCE IN SENATE AMENDMENTS

CSA1 Bill Id:AB 467

Author:(Mullin)

As Amended Ver:August 23, 2017

Majority vote

Original Committee Reference: L. GOV.

SUMMARY: Authorizes a county elections official, upon the request of a local transportation authority, to replace the adopted county transportation expenditure plan in the sample ballot and voter information guide with a notification that directs voters to view the expenditure plan on the transportation authority's Internet Web site.

The Senate amendments require a county that posts the entire adopted county transportation expenditure plan on an Internet Web site to ensure that the plan is posted in a manner that is easily accessible to voters.

EXISTING LAW:

1. Establishes the Local Transportation Authority and Improvement Act which provides for the formation, administration, duties, and taxing powers for an authority. Authorizes a county board of supervisors to create a transportation authority.
2. Authorizes a transportation authority to impose a retail transactions and use tax ordinance applicable in the incorporated and unincorporated territory of a county in accordance with existing law which governs transactions and use taxes.
3. Requires the transportation authority to adopt the tax ordinance by a two-thirds vote, to request the county to call a special election, and to adopt an expenditure plan, as specified.
4. Requires the transportation authority, if the measure is approved, to reimburse the county for the cost of conducting the special election.

AS PASSED BY THE ASSEMBLY, this bill:

1. Authorized a county elections official, upon the request of a transportation authority that posts the entire adopted county transportation expenditure plan on its Internet Web site, to comply with existing requirements by printing a notification in the sample ballot immediately below the full proposition and in the voter information guide, as specified.
2. Required the text, in no less than 10-point bold type, to state, "The adopted county transportation expenditure plan may be viewed electronically at [insert applicable Internet Web site address]. If you desire a printed copy of the adopted county transportation expenditure plan, please call the county elections office at [insert applicable telephone number] and one will be mailed to you at no cost."
3. Required the county elections official, if the county elections official exercises the authority granted by this bill, to provide a printed copy of the entire adopted transportation expenditure plan by mail to each person requesting a copy.

FISCAL EFFECT: None

COMMENTS:

1. Transactions and Use Taxes. Existing law authorizes cities and counties to impose transactions and use taxes in 0.125% increments in addition to the state's 7.5% sales tax, provided that the combined rate in the county does not exceed 2%. Transactions and use taxes are taxes imposed on the total retail price of any tangible personal property and the use or storage of such property when sales tax is not paid. The law has been amended multiple times to authorize specific cities, counties, special districts and county transportation authorities to impose a transactions and use tax, if voters approve the tax.
2. Bill Summary. A transportation authority is authorized to levy a countywide transactions and use tax subject to specified requirements and two-thirds voter approval. A transportation authority must adopt a county transportation expenditure plan which describes the expenditure of tax revenues. Prior to placing the transactions and use tax measure on the ballot, the transportation authority, county board of supervisors, and specified city councils must adopt the expenditure plan. Existing law requires county elections officials to mail the sample ballot to the voters to include the full proposition and the voter information handbook which must include the entire adopted expenditure plan.

This bill authorizes a county elections official, upon the request of a local transportation authority, to comply with existing requirements by printing a specified notice in the sample ballot and voter information guide to direct voters to view the entire expenditure plan on the transportation authority's website instead of printing and mailing the entire expenditure plan. Senate amendments require a county to ensure that the expenditure plan is posted in a manner that is easily assessable to voters.

1. Author's Statement. According to the author, "AB 467 is a cost-saving measure which allows transportation authorities to preserve resources that would have otherwise been spent on printing costs if they select to make expenditure plans available online. It makes more resources available for transportation programs when voters approve a local transportation tax, since they would not have to allocate funds from the tax for printing costs."
2. Arguments in Support. The California State Association of Counties states, "In the 2016 election, twelve counties sought voter approval for a local transportation tax. Associated printing costs for the transportation tax expenditure plan alone ranged from $18,000 to $1.6 million, adding as many as 30 pages to the voter information handbook. For counties where the voters approve the tax, the printing can be deducted from the new revenue collected from the tax. For counties where voters reject the tax, the cost is borne by the county general fund. This creates an additional burden and further limits potential resources for critical transportation projects and other county programs and services, including elections administration. AB 467 would provide voters complete access to the tax expenditure plans through a common practice for retrieving information without leaving behind a more traditional means for distribution by mail."
3. Arguments in Opposition. None on file.

Analysis Prepared by: Misa Lennox / L. GOV. / (916) 319-3958 FN: 0001512

 THIRD READING  

Bill No: AB 467

Author:

: in Senate

Vote:

SENATE TRANS. & HOUSING COMMITTEE: 10-2, 6/20/17

AYES: Beall, Cannella, Allen, Atkins, McGuire, Mendoza, Roth, Skinner, Wieckowski, Wiener

NOES: Bates, Morrell

NO VOTE RECORDED: Gaines

SENATE ELECTIONS & C.A. COMMITTEE: 4-1, 7/12/17

AYES: Stern, Allen, Hertzberg, Leyva

NOES: Anderson

ASSEMBLY FLOOR: 52-23, 5/22/17 - See last page for vote

SUBJECT:

SOURCE: Author

DIGEST:

This bill makes changes to certain requirements to voter information guides relative to regional sales tax measures for transportation projects, as specified.

Senate Floor Amendments of 8/23/17 clarify intent regarding online accessibility of transportation expenditure plans.

ANALYSIS:

Existing law:

1. Establishes the Local Transportation Authority and Improvement Act, which provides for the formation, administration, duties, and taxing powers for an authority. Authorizes a county board of supervisors to create a transportation authority.
2. Authorizes a transportation authority to impose a retail transactions and use tax (TUT) ordinance applicable in the incorporated and unincorporated territory of a county in accordance with existing law which governs TUTs.
3. Requires the transportation authority to adopt the tax ordinance by a two-thirds vote, to request the county to call a special election, and to adopt an expenditure plan, as specified.
4. Requires an expenditure plan to be prepared for the expenditure of the TUT revenues, and federal, state, and local funds expected to be available for transportation improvements for the period during which the tax is imposed. Prohibits an expenditure plan from being adopted until it has received the approval of the board of supervisors and of specified city councils.
5. Requires the sample ballot to be mailed to the voters to include the full proposition as set forth in the ordinance calling the election, and the voter information handbook to include the entire adopted expenditure plan.
6. Requires county elections officials to mail a county voter information guide to each voter in the jurisdiction, as specified. Requires the county voter information guide to contain, among other things, a copy of the official ballot (sample ballot), a notice of the polling place, a complete copy of each local measure, and an analysis of each measure.
7. Requires the transportation authority, if the measure is approved, to reimburse the county for the cost of conducting the special election.

This bill:

1. Authorizes a county elections official, upon the request of a transportation authority that posts the entire adopted county transportation expenditure plan on its Internet Web site, to comply with existing requirements by printing a notification in the sample ballot immediately below the full proposition and in the voter information guide, as specified.
2. Requires the notification to be printed in no less than 10-point bold type and to specify that the expenditure plan can be accessed online, as specified.
3. Requires the county elections official, if the county elections official exercises the authority granted by this bill, to provide a printed copy of the entire adopted transportation expenditure plan by mail to each person requesting a copy.
4. Provides that a local transportation agency that posts an expenditure plan on the Internet is required to be available in an easily assessable manner.

Comments

1. Purpose. According to the author, “AB 467 is a cost-saving measure that allows transportation authorities to preserve resources that would have otherwise been spent on printing costs if they select to make expenditure plans available online. It makes more resources available for transportation programs when voters approve a local transportation tax, since they would not have to allocate funds from the tax for printing costs. This bill also prevents further losses to counties seeking transportation funding when their proposal is not approved by voters, as they must absorb these printing costs.

This alternative, optional approach provides voters with access to tax expenditures through a common practice for retrieving information without leaving behind more traditional means for distribution of election materials.”

1. Transaction and use taxes. TUTs are taxes that are applied to the retail sales of tangible personal property, such as when clothing or other goods are purchased in a store, as well as to the use or storage of such property when sales tax is not paid. If these taxes are to be used for unrestricted, general purposes, they must be approved by the voters by a majority vote. Special taxes, which are restricted for a specified use, such as transportation projects, must be approved by a two-thirds vote. Under current law, cities, counties, and specified special districts and transportation authorities may not impose TUTs that, when combined with other taxes, exceed a total of 2%.
2. Local measures. Local transportation authorities that elect to levy a countywide TUT are subject to specific requirements and two-thirds voter approval. For example, the transportation authority must adopt a county transportation expenditure plan which describes the expenditure of tax revenues. Prior to placing the TUT measure on the ballot, the transportation authority, county board of supervisors, and specified city councils must adopt the expenditure plan. County elections officials are required to mail the sample ballot to voters, which must include the full proposition, and the voter information handbook, which must include the entire adopted expenditure plan. Currently, 24 counties have passed at least one sales tax measure by their regional transportation agency. For 2016, out of the 14 counties that placed a sales tax measure on the ballot, six counties passed a measure.
3. Cost savings. Supporters of this bill note that providing an online option that allows voters to review an expenditure plan will save both the county (if rejected) and regional transportation agencies (if approved) significant costs. For example, in 2016, for measures that failed, printing costs for Contra Costa County Measure X totaled $1.1 million and for Sacramento County Measure B totaled $150,000. For measures that passed, printing costs for Santa Clara County Measure B totaled $1.6 million and for Merced County Measure V totaled $40,610. This bill provides a potential cost savings mechanism for counties and regional transportation agencies that elect to electronically post their expenditure plan tied to a campaign for local sales tax measure.

FISCAL EFFECT: Appropriation: Fiscal Com.: Local:

SUPPORT: (Verified 7/19/17)

California Association of Clerks and Election Officials

California State Association of Counties

Urban Counties of California

OPPOSITION: (Verified 7/19/17)

None received

ASSEMBLY FLOOR: 52-23, 5/22/17

AYES: Acosta, Aguiar-Curry, Berman, Bloom, Bocanegra, Burke, Caballero, Calderon, Chau, Chiu, Chu, Cooley, Cooper, Cunningham, Daly, Eggman, Flora, Frazier, Friedman, Cristina Garcia, Eduardo Garcia, Gipson, Gloria, Gomez, Gonzalez Fletcher, Gray, Grayson, Holden, Jones-Sawyer, Kalra, Lackey, Levine, Limón, Low, Maienschein, McCarty, Medina, Mullin, Muratsuchi, Obernolte, O'Donnell, Quirk, Reyes, Ridley-Thomas, Rodriguez, Rubio, Santiago, Mark Stone, Thurmond, Weber, Wood, Rendon

NOES: Travis Allen, Arambula, Baker, Bigelow, Brough, Cervantes, Chávez, Choi, Dababneh, Dahle, Fong, Gallagher, Harper, Irwin, Kiley, Mathis, Mayes, Melendez, Patterson, Quirk-Silva, Salas, Voepel, Waldron

NO VOTE RECORDED: Bonta, Chen, Nazarian, Steinorth, Ting

Prepared by:

8/25/17 10:09:01

**** END ****

 THIRD READING  

Bill No: AB 467

Author:

:

Vote:

SENATE TRANS. & HOUSING COMMITTEE: 10-2, 6/20/17

AYES: Beall, Cannella, Allen, Atkins, McGuire, Mendoza, Roth, Skinner, Wieckowski, Wiener

NOES: Bates, Morrell

NO VOTE RECORDED: Gaines

SENATE ELECTIONS & C.A. COMMITTEE: 4-1, 7/12/17

AYES: Stern, Allen, Hertzberg, Leyva

NOES: Anderson

ASSEMBLY FLOOR: 52-23, 5/22/17 - See last page for vote

SUBJECT:

SOURCE: Author

DIGEST:

This bill makes changes to certain requirements to voter information guides relative to regional sales tax measures for transportation projects, as specified.

ANALYSIS:

Existing law:

1. Establishes the Local Transportation Authority and Improvement Act, which provides for the formation, administration, duties, and taxing powers for an authority. Authorizes a county board of supervisors to create a transportation authority.
2. Authorizes a transportation authority to impose a retail transactions and use tax (TUTs) ordinance applicable in the incorporated and unincorporated territory of a county in accordance with existing law which governs TUTs.
3. Requires the transportation authority to adopt the tax ordinance by a two-thirds vote, to request the county to call a special election, and to adopt an expenditure plan, as specified.
4. Requires an expenditure plan to be prepared for the expenditure of the TUT revenues, and federal, state, and local funds expected to be available for transportation improvements for the period during which the tax is imposed. Prohibits an expenditure plan from being adopted until it has received the approval of the board of supervisors and of specified city councils.
5. Requires the sample ballot to be mailed to the voters to include the full proposition as set forth in the ordinance calling the election, and the voter information handbook to include the entire adopted expenditure plan.
6. Requires county elections officials to mail a county voter information guide to each voter in the jurisdiction, as specified. Requires the county voter information guide to contain, among other things, a copy of the official ballot (sample ballot), a notice of the polling place, a complete copy of each local measure, and an analysis of each measure.
7. Requires the transportation authority, if the measure is approved, to reimburse the county for the cost of conducting the special election.

This bill:

1. Authorizes a county elections official, upon the request of a transportation authority that posts the entire adopted county transportation expenditure plan on its Internet Web site, to comply with existing requirements by printing a notification in the sample ballot immediately below the full proposition and in the voter information guide, as specified.
2. Requires the notification to be printed in no less than 10-point bold type and to specify that the expenditure plan can be accessed online, as specified.
3. Requires the county elections official, if the county elections official exercises the authority granted by this bill, to provide a printed copy of the entire adopted transportation expenditure plan by mail to each person requesting a copy.

Comments

1. Purpose. According to the author, “AB 467 is a cost-saving measure that allows transportation authorities to preserve resources that would have otherwise been spent on printing costs if they select to make expenditure plans available online. It makes more resources available for transportation programs when voters approve a local transportation tax, since they would not have to allocate funds from the tax for printing costs. This bill also prevents further losses to counties seeking transportation funding when their proposal is not approved by voters, as they must absorb these printing costs.

This alternative, optional approach provides voters with access to tax expenditures through a common practice for retrieving information without leaving behind more traditional means for distribution of election materials.”

1. TUT. TUTs are taxes that are applied to the retail sales of tangible personal property, such as when clothing or other goods are purchased in a store, as well as to the use or storage of such property when sales tax is not paid. If these taxes are to be used for unrestricted, general purposes, they must be approved by the voters by a majority vote. Special taxes, which are restricted for a specified use, such as transportation projects, must be approved by a two-thirds vote. Under current law, cities, counties, and specified special districts and transportation authorities may not impose TUTs that, when combined with other taxes, exceed a total of 2%.
2. Local measures. Local transportation authorities that elect to levy a countywide TUT are subject to specific requirements and two-thirds voter approval. For example, the transportation authority must adopt a county transportation expenditure plan which describes the expenditure of tax revenues. Prior to placing the TUT measure on the ballot, the transportation authority, county board of supervisors, and specified city councils must adopt the expenditure plan. County elections officials are required to mail the sample ballot to voters, which must include the full proposition, and the voter information handbook, which must include the entire adopted expenditure plan. Currently, 24 counties have passed at least one sales tax measure by their regional transportation agency. For 2016, out of the 14 counties that placed a sales tax measure on the ballot, six counties passed a measure.
3. Cost savings. Supporters of this bill note that providing an online option that allows voters to review an expenditure plan will save both the county (if rejected) and regional transportation agencies (if approved) significant costs. For example, in 2016, for measures that failed, printing costs for Contra Costa County Measure X totaled $1.1 million and for Sacramento County Measure B totaled $150,000. For measures that passed, printing costs for Santa Clara County Measure B totaled $1.6 million and for Merced County Measure V totaled $40,610. This bill provides a potential cost savings mechanism for counties and regional transportation agencies that elect to electronically post their expenditure plan tied to a campaign for local sales tax measure.

FISCAL EFFECT: Appropriation: Fiscal Com.: Local:

SUPPORT: (Verified 7/19/17)

California Association of Clerks and Election Officials

California State Association of Counties

Urban Counties of California

OPPOSITION: (Verified 7/19/17)

None received

ASSEMBLY FLOOR: 52-23, 5/22/17

AYES: Acosta, Aguiar-Curry, Berman, Bloom, Bocanegra, Burke, Caballero, Calderon, Chau, Chiu, Chu, Cooley, Cooper, Cunningham, Daly, Eggman, Flora, Frazier, Friedman, Cristina Garcia, Eduardo Garcia, Gipson, Gloria, Gomez, Gonzalez Fletcher, Gray, Grayson, Holden, Jones-Sawyer, Kalra, Lackey, Levine, Limón, Low, Maienschein, McCarty, Medina, Mullin, Muratsuchi, Obernolte, O'Donnell, Quirk, Reyes, Ridley-Thomas, Rodriguez, Rubio, Santiago, Mark Stone, Thurmond, Weber, Wood, Rendon

NOES: Travis Allen, Arambula, Baker, Bigelow, Brough, Cervantes, Chávez, Choi, Dababneh, Dahle, Fong, Gallagher, Harper, Irwin, Kiley, Mathis, Mayes, Melendez, Patterson, Quirk-Silva, Salas, Voepel, Waldron

NO VOTE RECORDED: Bonta, Chen, Nazarian, Steinorth, Ting

Prepared by:

7/19/17 15:19:56

**** END ****

SENATE COMMITTEE ON

ELECTIONS AND CONSTITUTIONAL AMENDMENTS

Senator Henry Stern, Chair

2017 - 2018 Regular

Bill No: 467 Hearing Date: 7/12/17

Subject:

DIGEST

This bill authorizes a county elections official, upon the request of a local transportation authority, to replace the adopted county transportation expenditure plan in the voter information guide with a notification that directs voters to view the expenditure plan on the transportation authority's Internet Web site.

ANALYSIS

Existing law:

1. Establishes the Local Transportation Authority and Improvement Act which provides for the formation, administration, duties, and taxing powers for an authority.
   
2. Authorizes a county board of supervisors to create a transportation authority.
   
3. Authorizes a transportation authority to impose a retail transaction and use tax ordinance applicable in the incorporated and unincorporated territory of a county in accordance with existing law which governs transactions and use taxes.
   
4. Requires the transportation authority to adopt the tax ordinance by a two-thirds vote, to request the county to call a special election, and to adopt an expenditure plan, as specified.
   
5. Requires an expenditure plan to be prepared for the expenditure of the transactions and use tax revenues, and federal, state, and local funds expected to be available for transportation improvements for the period during which the tax is imposed. Prohibits an expenditure plan from being adopted until it has received the approval of the board of supervisors and of specified city councils.
   
6. Requires the sample ballot to be mailed to the voters to include the full proposition as set forth in the ordinance calling the election, and the voter information handbook to include the entire adopted expenditure plan.
   
7. Requires county elections officials to mail a county voter information guide to each voter in the jurisdiction, as specified. Requires the county voter information guide to contain, among other things, a copy of the official ballot (sample ballot), a notice of the polling place, a complete copy of each local measure, and an analysis of each measure. However, the elections official may opt to not include the entire text of a local ballot measure in the guide. In such cases, the following statement must be printed immediately below the measure’s analysis, in no less than 10-point bold type:
   

“The above statement is an impartial analysis of Ordinance or Measure ____. If you desire a copy of the ordinance or measure, please call the elections official’s office at (insert telephone number) and a copy will be mailed at no cost to you.”

1. Requires the transportation authority, if the measure is approved, to reimburse the county for the cost of conducting the special election.

This bill:

1. Authorizes a county elections official, upon the request of a local transportation authority, to replace the adopted county transportation expenditure plan in the sample ballot and voter information guide with a notification that directs voters to view the expenditure plan on the transportation authority's Internet Web site. Specifically, this bill:
2. Authorizes a county elections official, upon the request of a transportation authority that posts the entire adopted county transportation expenditure plan on its Internet Web site, to comply with existing requirements by printing a notification in the sample ballot immediately below the full proposition and in the voter information guide, as specified.
3. Requires the text, in no less than 10-point bold type, to state, "The adopted county transportation expenditure plan may be viewed electronically at [insert applicable Internet Website address]. If you desire a printed copy of the adopted county transportation expenditure plan, please call the county elections office at [insert applicable telephone number] and one will be mailed to you at no cost."
4. Requires the county elections official, if the county elections official exercises the authority granted by this bill, to provide a printed copy of the entire adopted transportation expenditure plan by mail to each person requesting a copy.

BACKGROUND

Transactions and Use Taxes. Transaction and use taxes (TUTs) are taxes that are applied to the retail sales of tangible personal property, such as when clothing or other goods are purchased in a store, as well as to the use or storage of such property when sales tax is not paid. If these taxes are to be used for unrestricted, general purposes, they must be approved by the voters by a majority vote. Special taxes, which are restricted for a specified use, such as transportation projects, must be approved by a two-thirds vote. Under current law, cities, counties, and specified special districts and transportation authorities may not impose transactions and use taxes that, when combined with other taxes, exceed a total of 2%.

Local measures. Local transportation authorities that elect to levy a countywide TUT are subject to specific requirements and two-thirds voter approval. For example, the transportation authority must adopt a county transportation expenditure plan which describes the expenditure of tax revenues. Prior to placing the TUT measure on the ballot, the transportation authority, county board of supervisors, and specified city councils must adopt the expenditure plan. County elections officials are required to mail the sample ballot to voters, which must include the full proposition, and the voter information handbook, which must include the entire adopted expenditure plan. Currently, twenty-four counties have passed at least one sales tax measure by their regional transportation agency. For 2016, out of the fourteen counties that placed a sales tax measure on the ballot, six counties passed a measure.

COMMENTS

1. According to the author: AB 467 is a cost-saving measure that allows transportation authorities to preserve resources that would have otherwise been spent on printing costs if they select to make expenditure plans available online. It makes more resources available for transportation programs when voters approve a local transportation tax, since they would not have to allocate funds from the tax for printing costs. This bill also prevents further losses to counties seeking transportation funding when their proposal is not approved by voters, as they must absorb these printing costs.
   
   This alternative, optional approach provides voters with access to tax expenditures through a common practice for retrieving information without leaving behind more traditional means for distribution of election materials.
   
   Currently, when seeking to implement a transaction and/or use rate tax to fund local transportation projects, transportation authorities are required by law to provide voters with the full language of the measure in the sample ballot as well as the full language of the adopted transportation tax expenditure plan proposal in the voter information handbook. When these measures pass, revenue collected from the tax can help pay for the printing costs, however when such measures fail, the printing cost becomes of burden of the county.
   
2. Argument in Support. In a letter of support for AB 467, the California Association of Clerks and Election Officials writes:
   

In 2016, twelve counties had a local transportation tax on their ballot. Printing the transportation tax expenditure plan added as many as 30 pages to the county voter information guide resulting is costs ranging from $18,000 to $1.6 million dollars. For counties where the voters approved the tax, the printing costs can be deducted from the new revenue collected from the tax. For counties where the voters did not approve the tax, the cost was borne by the county general fund.

AB 467 offers an optional alternative that mirrors existing election laws allowing local measures to be posted online instead of printing in the voter information guide. AB 467 would provide voters complete access to the tax expenditure plans through an electronic means but also allow for the traditional method of a hardcopy being mailed.

RELATED/PRIOR LEGISLATION

AB 606 (Berman), which was already approved by this committee, deletes the

requirement that the state voter information guide contain the complete text of each state ballot measure, as specified.

PRIOR ACTION

POSITIONS

Sponsor: Author

Support: California Association of Clerks and Election Officials

California State Association of Counties

Urban Counties of California

Oppose: None received

-- END --

SENATE COMMITTEE ON TRANSPORTATION AND HOUSING

Senator Jim Beall, Chair

2017 - 2018 Regular

Bill No: Hearing Date: 6/20/2017

SUBJECT: .

DIGEST: This bill makes changes to certain requirements to voter information guides relative to regional sales tax measures for transportation projects, as specified.

ANALYSIS:

Existing law:

1. Establishes the Local Transportation Authority and Improvement Act which provides for the formation, administration, duties, and taxing powers for an authority. Authorizes a county board of supervisors to create a transportation authority.
2. Authorizes a transportation authority to impose a retail transaction and use tax ordinance applicable in the incorporated and unincorporated territory of a county in accordance with existing law which governs transactions and use taxes.
3. Requires the transportation authority to adopt the tax ordinance by a two-thirds vote, to request the county to call a special election, and to adopt an expenditure plan, as specified.
4. Requires an expenditure plan to be prepared for the expenditure of the transactions and use tax revenues, and federal, state, and local funds expected to be available for transportation improvements for the period during which the tax is imposed. Prohibits an expenditure plan from being adopted until it has received the approval of the board of supervisors and of specified city councils.
5. Requires the sample ballot to be mailed to the voters to include the full proposition as set forth in the ordinance calling the election, and the voter information handbook to include the entire adopted expenditure plan.
6. Requires county elections officials to mail a county voter information guide to each voter in the jurisdiction, as specified. Requires the county voter information guide to contain, among other things, a copy of the official ballot (sample ballot), a notice of the polling place, a complete copy of each local measure, and an analysis of each measure.
7. Requires the transportation authority, if the measure is approved, to reimburse the county for the cost of conducting the special election.

This bill:

1. Authorizes a county elections official, upon the request of a transportation authority that posts the entire adopted county transportation expenditure plan on its Internet Web site, to comply with existing requirements by printing a notification in the sample ballot immediately below the full proposition and in the voter information guide, as specified.
2. Requires the notification to be printed in no less than 10-point bold type and to specify that the expenditure plan can be accessed online, as specified.
3. Requires the county elections official, if the county elections official exercises the authority granted by this bill, to provide a printed copy of the entire adopted transportation expenditure plan by mail to each person requesting a copy.

COMMENTS:

1. Purpose. According to the author, “AB 467 is a cost-saving measure that allows transportation authorities to preserve resources that would have otherwise been spent on printing costs if they select to make expenditure plans available online. It makes more resources available for transportation programs when voters approve a local transportation tax, since they would not have to allocate funds from the tax for printing costs. This bill also prevents further losses to counties seeking transportation funding when their proposal is not approved by voters, as they must absorb these printing costs.

This alternative, optional approach provides voters with access to tax expenditures through a common practice for retrieving information without leaving behind more traditional means for distribution of election materials.”

1. TUT. Transaction and use taxes (TUTs) are taxes that are applied to the retail sales of tangible personal property, such as when clothing or other goods are purchased in a store, as well as to the use or storage of such property when sales tax is not paid. If these taxes are to be used for unrestricted, general purposes, they must be approved by the voters by a majority vote. Special taxes, which are restricted for a specified use, such as transportation projects, must be approved by a two-thirds vote. Under current law, cities, counties, and specified special districts and transportation authorities may not impose transactions and use taxes that, when combined with other taxes, exceed a total of 2%.
2. Local measures. Local transportation authorities that elect to levy a countywide TUT are subject to specific requirements and two-thirds voter approval. For example, the transportation authority must adopt a county transportation expenditure plan which describes the expenditure of tax revenues. Prior to placing the TUT measure on the ballot, the transportation authority, county board of supervisors, and specified city councils must adopt the expenditure plan. County elections officials are required to mail the sample ballot to voters, which must include the full proposition, and the voter information handbook, which must include the entire adopted expenditure plan. Currently, twenty-four counties have passed at least one sales tax measure by their regional transportation agency. For 2016, out of the fourteen counties that placed a sales tax measure on the ballot, six counties passed a measure.
3. Cost savings. Supporters of this bill note that providing an online option that allows voters to review an expenditure plan will save both the county (if rejected) and regional transportation agencies (if approved) significant costs. For example, in 2016, for measures that failed, printing costs for Contra Costa County Measure X totaled $1.1 million and for Sacramento County Measure B totaled $150,000. For measures that passed, printing costs for Santa Clara County Measure B totaled $1.6 million and for Merced County Measure V totaled $40,610. This bill provides a potential cost savings mechanism for counties and regional transportation agencies that elect to electronically post their expenditure plan tied to a campaign for local sales tax measure.
4. Double referral. This bill has been double referred to the Senate Elections and Constitutional Amendments Committee.

Assembly votes:

Floor: 52-23

Elections: 6-1

Local Gov: 9-0

FISCAL EFFECT: Appropriation: No Fiscal Com.: No Local: No

POSITIONS: (Communicated to the committee before noon on Wednesday,

June 14, 2017.)

SUPPORT:

California Association of Clerks and Election Officials

California State Association of Counties

Urban Counties of California

OPPOSITION:

None received.

-- END --

ASSEMBLY THIRD READING

ATR Bill Id:AB 467

Author:(Mullin)

As Amended Ver:May 16, 2017

Majority vote

SUMMARY: Authorizes a county elections official, upon the request of a local transportation authority, to replace the adopted county transportation expenditure plan in the sample ballot and voter information guide with a notification that directs voters to view the expenditure plan on the transportation authority's Internet Web site. Specifically, this bill:

1. Authorizes a county elections official, upon the request of a transportation authority that posts the entire adopted county transportation expenditure plan on its Internet Web site, to comply with existing requirements by printing a notification in the sample ballot immediately below the full proposition and in the voter information guide, as specified.
2. Requires the text, in no less than 10-point bold type, to state, "The adopted county transportation expenditure plan may be viewed electronically at [insert applicable Internet Website address]. If you desire a printed copy of the adopted county transportation expenditure plan, please call the county elections office at [insert applicable telephone number] and one will be mailed to you at no cost."
3. Requires the county elections official, if the county elections official exercises the authority granted by this bill, to provide a printed copy of the entire adopted transportation expenditure plan by mail to each person requesting a copy.

EXISTING LAW:

1. Establishes the Local Transportation Authority and Improvement Act which provides for the formation, administration, duties, and taxing powers for an authority. Authorizes a county board of supervisors to create a transportation authority.
2. Authorizes a transportation authority to impose a retail transactions and use tax ordinance applicable in the incorporated and unincorporated territory of a county in accordance with existing law which governs transactions and use taxes.
3. Requires the transportation authority to adopt the tax ordinance by a two-thirds vote, to request the county to call a special election, and to adopt an expenditure plan, as specified.
4. Requires an expenditure plan to be prepared for the expenditure of the transactions and use tax revenues, and federal, state, and local funds expected to be available for transportation improvements for the period during which the tax is imposed. Prohibits an expenditure plan from being adopted until it has received the approval of the board of supervisors and of specified city councils.
5. Requires the sample ballot to be mailed to the voters, pursuant to 6), below, to include the full proposition as set forth in the ordinance calling the election, and the voter information handbook to include the entire adopted expenditure plan.
6. Requires county elections officials to mail a county voter information guide to each voter in the jurisdiction, as specified. Requires the county voter information guide to contain, among other things, a copy of the official ballot (sample ballot), a notice of the polling place, a complete copy of each local measure, and an analysis of each measure.
7. Requires the transportation authority, if the measure is approved, to reimburse the county for the cost of conducting the special election.

FISCAL EFFECT: None

COMMENTS:

1. Transactions and Use Taxes. Existing law authorizes cities and counties to impose transactions and use taxes in 0.125% increments in addition to the state's 7.5% sales tax, provided that the combined rate in the county does not exceed 2%. Transactions and use taxes are taxes imposed on the total retail price of any tangible personal property and the use or storage of such property when sales tax is not paid. These types of taxes may be levied as general taxes (majority-vote required), which are unrestricted, or special taxes (two-thirds vote required), which are restricted for a specified use. The Transactions and Use Tax law authorizes the adoption of local add-on rates to the combined state and local sales tax rate. The law has been amended multiple times to authorize specific cities, counties, special districts and county transportation authorities to impose a transactions and use tax, if voters approve the tax.
2. Bill Summary. A transportation authority is authorized to levy a countywide transactions and use tax subject to specified requirements and two-thirds voter approval. A transportation authority must adopt a county transportation expenditure plan which describes the expenditure of tax revenues. Prior to placing the transactions and use tax measure on the ballot, the transportation authority, county board of supervisors, and specified city councils must adopt the expenditure plan. Existing law requires county elections officials to mail the sample ballot to the voters to include the full proposition and the voter information handbook which must include the entire adopted expenditure plan.

This bill authorizes a county elections official, upon the request of a local transportation authority, to comply with existing requirements by printing a specified notice in the sample ballot and voter information guide to direct voters to view the entire expenditure plan on the transportation authority's Web site instead of printing and mailing the entire expenditure plan. This bill requires the notice to include that a printed copy of the expenditure plan is available at no cost by request to the county election office. Under this bill, a county elections official must provide a mailed copy of the expenditure plan to each person requesting a copy. This bill is author sponsored.

1. Author's Statement. According to the author, "AB 467 is a cost-saving measure which allows transportation authorities to preserve resources that would have otherwise been spent on printing costs if they select to make expenditure plans available online. It makes more resources available for transportation programs when voters approve a local transportation tax, since they would not have to allocate funds from the tax for printing costs. This bill also prevents further losses to counties seeking transportation funding when their proposal is not approved by voters, as they must absorb these printing costs. This alternative, optional approach provides voters with access to tax expenditures through a common practice for retrieving information without leaving behind more traditional means for distribution of election materials."
2. Arguments in Support. The California State Association of Counties states, "In the 2016 election, twelve counties sought voter approval for a local transportation tax. Associated printing costs for the transportation tax expenditure plan alone ranged from $18,000 to $1.6 million, adding as many as 30 pages to the voter information handbook. For counties where the voters approve the tax, the printing can be deducted from the new revenue collected from the tax. For counties where voters reject the tax, the cost is borne by the county general fund. This creates an additional burden and further limits potential resources for critical transportation projects and other county programs and services, including elections administration. AB 467 would provide voters complete access to the tax expenditure plans through a common practice for retrieving information without leaving behind a more traditional means for distribution by mail."
3. Arguments in Opposition. None on file.

Analysis Prepared by: Misa Lennox / L. GOV. / (916) 319-3958 FN: 0000436

Date of Hearing: May 10, 2017

ASSEMBLY COMMITTEE ON ELECTIONS AND REDISTRICTING

Marc Berman, Chair

ABPCA Bill Id:AB 467 (

Author:Mullin) – As Amended Ver:April 17, 2017

SUBJECT: Local transportation authorities: transactions and use taxes.

SUMMARY: Provides that the entire text of an adopted county transportation expenditure plan is not required to be printed in the voter information guide at an election where voters consider a tax for transportation purposes, as specified, if the local transportation authority (authority) posts the entire adopted county transportation plan on its Internet Web site and mails a copy of the plan to any voter that requests it. Specifically, this bill:

1. Authorizes a county elections official to refrain from printing a county transportation expenditure plan in the voter information guide at the request of an authority that posts the entire adopted county transportation expenditure plan on an Internet Web site maintained by the authority.
2. Provides that if the voter information guide does not contain the entire text of the adopted county transportation expenditure plan, the sample ballot and the voter information guide, in no less than 10-point bold type, shall contain text substantially as follows:

The adopted county expenditure plan may be viewed electronically at [insert applicable Internet Web site address]. If you desire a printed copy of the adopted county transportation expenditure plan, please call the county elections office at [insert applicable telephone number] and one will be mailed to you at no cost.

1. Requires county elections officials, if the voter information guide does not contain the text of the entire adopted transportation expenditure plan, to provide printed copies of the entire adopted county transportation expenditure plan by mail at no cost to each voter that requests a copy.

EXISTING LAW:

1. Establishes the Local Transportation Authority and Improvement Act, which provides for the formation, administration, duties, and taxing powers for an authority. Authorizes a county board of supervisors to create a transportation authority.
2. Authorizes a transportation authority to impose retail transactions and use tax ordinance applicable in the incorporated and unincorporated territory of a county in accordance with existing law which governs transactions and use taxes.
3. Requires the transportation authority to adopt the tax ordinance by a two-thirds vote, to request the county to call a special election, and to adopt an expenditure plan, as specified.
4. Requires an expenditure plan to be prepared for the expenditure of the transactions and use tax revenues, and federal, state, and local funds expected to be available for transportation improvements for the period during which the tax is imposed. Prohibits an expenditure plan from being adopted until it has received the approval of the board of supervisors and of specified city councils.
5. Specifies that the county is required to conduct a special election for the voters to consider a retail transactions and use tax proposed by a transportation authority. Requires the sample ballot that is mailed to the voters to include the full proposition, as set forth in the ordinance calling the election, and requires the voter information guide to include the entire adopted county transportation expenditure plan. Provides that if the tax is approved, the authority shall reimburse the county for its cost in conducting the special election.
6. Requires county elections officials to mail a voter information guide to each voter in the jurisdiction, as specified. Requires a voter information guide to contain, among other things, a copy of the official ballot (sample ballot), a notice of the polling place, a complete copy of each local measure, and an analysis of each measure.
7. Authorizes elections officials to establish procedures to permit a voter to receive his or her county voter information guide, state voter information guide, notice of polling place and associated material electronically accessing them on the Secretary of State's (SOS) or county's Internet Web site, subject to specified conditions.

FISCAL EFFECT: None. This bill is keyed non-fiscal by the Legislative Counsel.

COMMENTS:

1. Purpose of the Bill: According to the author:

AB 467 is a cost-saving measure that allows transportation authorities to preserve resources that would have otherwise been spent on printing costs if they select to make expenditure plans available online. It makes more resources available for transportation programs when voters approve a local transportation tax, since they would not have to allocate funds from the tax for printing costs. This bill also prevents further losses to counties seeking transportation funding when their proposal is not approved by voters, as they must absorb these printing costs.

This alternative, optional approach provides voters with access to tax expenditures through a common practice for retrieving information without leaving behind more traditional means for distribution of election materials.

1. Reducing Printing Costs for Counties: A transportation authority is authorized under existing law to levy a countywide transactions and use tax subject to specified requirements and a two-thirds voter approval. A transportation authority must adopt a county transportation expenditure plan which describes the expenditure of the tax revenues. Before placing the transactions and use tax measure on the ballot, the transportation authority, county board of supervisors, and specified city councils must adopt the expenditure plan. Current law requires county elections officials to include the full proposition in the sample ballot which is mailed to voters, and the county voter information guide is required to include the entire adopted county transportation expenditure plan.

Printing and mailing the full proposition in the sample ballot and the entire adopted county transportation expenditure plan in the county voter information guide is expensive. When a measure is approved by the voters, the authority is required under current law to reimburse the county for the costs incurred in the conduct of the special election. However, if the measure fails, the costs are borne by the county general fund.

Twelve counties had local transportation tax measures on the ballot in the November 2016 election. The printing requirement for the entire adopted county transportation expenditure plan, in addition to the full text of the ballot measure, added up to 30 additional pages to voter information guides and cost counties between $18,000 and $1.6 million.

Existing law authorizes elections officials, under certain conditions, to provide voter materials electronically either on the SOS or county Internet Web sites. This bill would authorize a transportation authority to request that the county elections official coordinate with the authority to provide the text of the entire adopted county transportation expenditure plan electronically on an Internet Web site maintained by the authority.

If the county agrees to comply with the authority's request, the county would not be required to print the entire adopted county transportation expenditure plan in the county voter information guide that is mailed to voters. Instead, the county will have printed in the sample ballot, immediately below the full proposition, and in the county voter information guide, in no less than 10-point bold type, a hyperlink where voters can view the entire text of the adopted county expenditure plan on the authority's Internet Web site; and a telephone number for voters to call and request that the text be mailed to them at no cost.

1. Technical Amendments: Committee staff recommends the following technical amendments to this bill:

On page 2, line 14, strike out "handbook" and insert "guide"

On page 2, line 23, strike out "handbook" and insert "guide"

On page 3, line 2, after the word "county" insert "transportation"

1. Argument in Support: In support of this bill the California State Association of Counties writes:

Current law requires that transportation authorities make specific materials available to voters when seeking to establish or extend the transaction and use tax designated for transportation purposes. Under Public Utilities Code Section 180203(c), this includes the full language of the ballot measure in the sample ballot and the entire adopted transportation tax expenditure plan in the voter information handbook (also known as the county voter information guide). Transportation expenditure plans are publicly available documents that are formally adopted by a transportation authority prior to the election. They are separate from the ballot measure language.

In the 2016 election, twelve counties sought voter approval for a local transportation tax. Associated printing costs for the transportation tax expenditure plan alone ranged from $18,000 to $1.6 million, adding as many as 30 pages to the voter information handbook. For counties where the voters approve the tax, the printing costs can be deducted from the new revenue collected from the tax. For counties where voters reject the tax, the cost is borne by the county general fund. This creates an additional burden and further limits potential resources for critical transportation projects and other county programs and services, including elections administration.

1. Double-Referral: This bill passed out of the Assembly Local Government Committee on April 5, 2017, on a 9-0 vote.
2. Similar Legislation: AB 606 (Berman) deletes provisions of law that require the state voter information guide to contain the complete text of each state measure, and instead requires the state voter information guide to contain a conspicuous notice that includes a hyperlink to the SOS's Internet Web site where a voter can view the full text of the measure or a toll free number a voter can call to request a copy of the measure at no cost. AB 606 passed out of the Assembly Elections & Redistricting Committee on a 5-2 vote and is currently pending in the Assembly Appropriations Committee.

REGISTERED SUPPORT / OPPOSITION:

Support

California Association of Clerks and Election Officials

California State Association of Counties

Urban Counties of California

Opposition

None on file.

Analysis Prepared by: Lori Barber / E. & R. / (916) 319-2094

Date of Hearing: April 5, 2017

ASSEMBLY COMMITTEE ON LOCAL GOVERNMENT

Cecilia Aguiar-Curry, Chair

ABPCA Bill Id:AB 467 (

Author:Mullin) – As Introduced Ver:February 13, 2017

SUBJECT: Local transportation authorities: transactions and use taxes.

SUMMARY: Authorizes a local transportation authority to instruct county elections officials to replace the adopted county transportation expenditure plan printed in the sample ballot and voter information handbook with a notification that directs voters to view the expenditure plan on the transportation authority's Internet Web site. Specifically, this bill:

1. Authorizes a transportation authority to comply with existing requirements by posting the entire adopted county transportation expenditure plan on their Internet Website and by instructing the county elections official to print in the sample ballot, immediately below the full proposition and in the voter information handbook a notification, as specified.
2. Requires the text, in no less than 10-point bold type, to state, "The adopted county expenditure plan may be viewed electronically at [insert applicable Internet Website address]. If you desire a printed copy of the adopted county transportation expenditure plan, please call the county election office at [insert applicable telephone number] and one will be mailed to you at no cost."
3. Requires the transportation authority to provide sufficient printed copies of the entire adopted transportation expenditure plan to the county election office for mailing to each person requesting a copy.
4. Provides that, if the Commission on State Mandates determines that this bill contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made, pursuant to current laws governing state mandated local costs.

EXISTING LAW:

1. Establishes the Local Transportation Authority and Improvement Act which provides for the formation, administration, duties, and taxing powers for an authority. Authorizes a county board of supervisors to create a transportation authority.
2. Authorizes a transportation authority to impose a retail transactions and use tax ordinance applicable in the incorporated and unincorporated territory of a county in accordance with existing law which governs transactions and use taxes.
3. Requires the transportation authority to adopt the tax ordinance by a two-thirds vote, to request the county to call a special election, and to adopt an expenditure plan, as specified.
4. Requires an expenditure plan to be prepared for the expenditure of the transactions and use tax revenues, and federal, state, and local funds expected to be available for transportation improvements for the period during which the tax is imposed. Prohibits an expenditure plan from being adopted until it has received the approval of the board of supervisors and of specified city councils.
5. Requires the sample ballot to be mailed to the voters, pursuant to 6), below, to include the full proposition as set forth in the ordinance calling the election, and the voter information handbook to include the entire adopted expenditure plan.
6. Requires county elections officials to mail a county voter information guide to each voter in the jurisdiction, as specified. Requires the county voter information guide to contain, among other things, a copy of the official ballot (sample ballot), a notice of the polling place, a complete copy of each local measure, and an analysis of each measure.
7. Requires the transportation authority, if the measure is approved, to reimburse the county for the cost of conducting the special election.
8. Authorizes county and city elections officials to establish procedures to permit a voter to receive county voter information guide, state voter information guide, notice of polling place, and associated material electronically via email or by accessing them on the city or county's internet website, subject to specified conditions.

FISCAL EFFECT: This bill is keyed fiscal and contains a state-mandated local program.

COMMENTS:

1. Transactions and Use Taxes. Existing law authorizes cities and counties to impose transactions and use taxes in 0.125% increments in addition to the state's 7.5% sales tax, provided that the combined rate in the county does not exceed 2%. Transactions and use taxes are taxes imposed on the total retail price of any tangible personal property and the use or storage of such property when sales tax is not paid. These types of taxes may be levied as general taxes (majority-vote required), which are unrestricted, or special taxes (two-thirds vote required), which are restricted for a specified use. The Transactions and Use Tax law authorizes the adoption of local add-on rates to the combined state and local sales tax rate. The law has been amended multiple times to authorize specific cities, counties, special districts and county transportation authorities to impose a transactions and use tax, if voters approve the tax.

According to California City Finance, since 1995 local voters have considered sixty four countywide transportation sales tax measures. Only twenty eight of those measures garnered the necessary two-thirds votes for passage. Currently twenty four counties have a transactions and use tax for transportation.

1. Bill Summary. A transportation authority is authorized to levy a countywide transactions and use tax subject to specified requirements and two-thirds voter approval. A transportation authority must adopt a county transportation expenditure plan which describes the expenditure of tax revenues. Prior to placing the transactions and use tax measure on the ballot, the transportation authority, county board of supervisors, and specified city councils must adopt the expenditure plan. Existing law requires county elections officials to mail the sample ballot to the voters to include the full proposition and the voter information handbook which must include the entire adopted expenditure plan.

This bill provides an additional option for a transportation authority to comply with existing requirements by instructing county elections officials to provide a specified notice to voters to view the entire expenditure plan on their website instead of printing and mailing the entire expenditure plan. This bill provides a transportation authority the option to instruct county elections officials to print on the sample ballot and the voter information handbook a specified notice that directs voters to access the expenditure plan on the transportation authority's website. This bill also requires the text to include a notice to the voters that a printed copy of the expenditure plan is available at no cost by request to the county election office. Under this bill, the transportation authority must provide sufficient copies to the county election office to mail to voters. This bill is author sponsored.

1. Author's Statement. According to the author, "AB 467 is a cost-saving measure which allows transportation authorities to preserve resources that would have otherwise been spent on printing costs if they select to make expenditure plans available online. It makes more resources available for transportation programs when voters approve a local transportation tax, since they would not have to allocate funds from the tax for printing costs. This bill also prevents further losses to counties seeking transportation funding when their proposal is not approved by voters, as they must absorb these printing costs. This alternative, optional approach provides voters with access to tax expenditures through a common practice for retrieving information without leaving behind more traditional means for distribution of election materials."
2. Arguments in Support. The California State Association of Counties states, "In the 2016 election, twelve counties sought voter approval for a local transportation tax. Associated printing costs for the transportation tax expenditure plan alone ranged from $18,000 to $1.6 million, adding as many as 30 pages to the voter information handbook. For counties where the voters approve the tax, the printing can be deducted from the new revenue collected from the tax. For counties where voters reject the tax, the cost is borne by the county general fund. This creates an additional burden and further limits potential resources for critical transportation projects and other county programs and services, including elections administration. AB 467 would provide voters complete access to the tax expenditure plans through a common practice for retrieving information without leaving behind a more traditional means for distribution by mail."
3. Arguments in Opposition. None on file.
4. Committee Amendments. Existing requirements are placed on counties to provide voters with sample ballots and voter information handbooks which must include the entire adopted expenditure plan. This bill allows a transportation authority to comply with existing requirements by instructing county officials to instead include the specified notice to direct voters to the Internet Website. Additionally, this bill places the requirement on the transportation authority to provide "sufficient" printed copies of an expenditure plan to the county election office. To remain consistent with the responsibility placed on counties under existing law to provide this information to the voters, the Committee may wish to ask the author to accept the following committee amendments:
   1. Authorize the county, instead of the authority, to comply with existing law to include the notice instead of the printed expenditure plan, if the Authority makes the request to direct voters to their Internet Website.
   2. Require county elections officials, instead of the transportation authority, to provide printed copies of the entire expenditure plan by mail at no cost to each voter that requests a copy.
5. Double-Referral. This bill is doubled-referred to the Elections and Redistricting Committee.

REGISTERED SUPPORT / OPPOSITION:

Support

California Association of Clerks and Election Officials

California State Association of Counties

Urban Counties of California

Opposition

None on file

Analysis Prepared by: Misa Lennox / L. GOV. / (916) 319-3958