AB 2443: Transactions and use taxes: Cities of Lancaster, Palmdale, and Victorville.

Existing law authorizes cities and counties, subject to certain limitations and approval requirements, to levy a transactions and use tax for general or specific purposes, in accordance with the procedures and requirements set forth in the Transactions and Use Tax Law, including a requirement that the combined rate of all taxes that may be imposed in accordance with that law in the jurisdiction not exceed 2%.

This bill would authorize the Cities of Lancaster, Palmdale, and Victorville to impose a transactions and use tax for the support of countywide transportation programs or general services, at a rate of no more than 1% that, in combination with other transactions and use taxes, would exceed the above-described combined rate limit of 2%, if certain requirements are met. The bill would provide that a transactions and use tax rate imposed pursuant to the bill will not be considered for purposes of the combined rate limit described above. The bill would repeal these authorizations on January 1, 2029, if an ordinance proposing the tax has not been approved by that date, as specified.

This bill would make legislative findings and declarations as to the necessity of a special statute for the Cities of Lancaster, Palmdale, and Victorville.

This bill would declare that it is to take effect immediately as an urgency statute.