2007 California Public Utilities Code Article 6. Extension Or Expansion Of Transactions And Use Tax

CA Codes (puc:132320-132334)

132320.  For the purposes of this article, the following terms have
the following meanings:
   (a) To "expand" the transactions and use tax means to expand the
purposes for which the revenue derived from the tax may be expended
to include covering the costs of implementing measures to manage the
impacts of regional transportation improvements, including, but not
limited to, impacts related to growth, and maximize the efficiency of
regional transportation and transit systems.  These measures may
include, but need not be limited to, any or all of the following:
   (1) Acquisition, management, maintenance, and monitoring of
natural habitat and open space.
   (2) Development and implementation of watershed management.
   (3) Construction, repair, replacement, and maintenance of storm
water conveyance systems.
   (b) To "extend" the transactions and use tax means to extend the
imposition of the tax beyond any term stated in the tax ordinance
originally imposing the tax.



132322.  (a) An ordinance expanding or extending, or both, the
retail transactions and use tax imposed under this chapter shall be
imposed by the commission and shall be applicable in the incorporated
and unincorporated territory of the county, if the constitutionally
required percentage of the electors voting on the measure vote to
approve its imposition at a special election called for that purpose
by the commission.  The ordinance shall take effect on the day
immediately following the day of the election at which the
proposition is adopted.
   (b) If at any time the voters do not approve the imposition of the
expansion or extension, or both, of the transactions and use tax,
this chapter remains in full force and effect.  The commission may,
at any time thereafter, submit the same, or a different, measure to
the voters in accordance with this article.



132324.  (a) In the ordinance, the commission shall state the nature
of the tax to be imposed, the tax rate or the maximum tax rate, and
the purposes for which the revenue derived from the tax will be used.

   (b) If the tax is extended, the ordinance shall set forth the new
term during which the tax will be imposed.
   (c) If the tax is expanded, the ordinance shall contain an
expenditure plan that includes the allocation of revenues for the
expanded purposes.


132326.  (a) The county shall conduct an election called by the
commission pursuant to Section 132322.
   (b) The election shall be called and conducted in the same manner
as provided by law for the conduct of elections by a county.



132328.  (a) Any ordinance extending or expanding, or both, the
transactions and use tax shall be operative on the day immediately
following the day of the election at which the proposition is
adopted.
   (b) If the ordinance extends the transactions and use tax, the
commission shall contract with the State Board of Equalization to
perform all functions incident to the extended administration and
operation of the ordinance.



132330.  Any action or proceeding wherein the validity of the
adoption of the extension or expansion, or both, of the retail
transactions and use tax, or the issuance of any bonds thereunder, or
any of the proceedings in relation thereto is contested, questioned,
or denied, shall be commenced within 60 days from the date of the
election at which the ordinance is approved; otherwise, the bonds and
all proceedings in relation thereto, including the adoption and
approval of the ordinance and the levy and collection of the retail
transactions and use tax, shall be held to be valid and in every
respect legal and incontestable.


132332.  The commission has no power to extend or expand, or both,
any tax other than the transactions and use tax extended or expanded
upon approval of the voters in accordance with this chapter.



132334.  All provisions of Article 5 (commencing with Section
132300) relating to allocation of revenues, tax rates, and bonds
apply to the expanded or extended, or both, transactions and use tax,
except that the revenues derived from the expanded tax may be used
for the additional purposes described in subdivision (a) of Section
132320.