SB 335: Transactions and use taxes: County of Santa Clara.

(1)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 county not exceed 2%.

This bill would authorize the County of Santa Clara to impose a transactions and use tax for general or specific purposes at a rate of no more than 0.625% that, in combination with other transactions and use taxes, would exceed the above-described combined rate limit of 2%, if the county adopts an ordinance proposing the tax and the ordinance proposing the tax is approved by the voters, subject to applicable voter approval requirements, as specified. The bill would specify that a transactions and use tax established pursuant to its provisions would not be considered for purposes of the 2% combined rate limitation. The bill would repeal this authorization on December 31, 2028, if an ordinance proposing the tax has not been approved by that date.

(2)Existing law authorizes the Ventura County Transportation Commission to impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than 0.5% that, in combination with other transactions and use taxes, would exceed the above-described combined rate limit of 2%, if the county adopts an ordinance proposing the tax and the ordinance proposing the tax is approved by the voters, subject to applicable voter approval requirements.

This bill would amend these provisions to instead authorize the County of Ventura to impose such a transactions and use tax for the support of countywide transportation programs.

This bill would make legislative findings and declarations as to the necessity of a special statute for the Counties of Santa Clara and Ventura.