2009 California Public Utilities Code - Section 132320-132334 :: Article 6. Extension, Expansion, Or Increase Of Transactions And Use Tax

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 implementation of the regional
comprehensive plan as referenced in Article 6.5 (commencing with
Section 132360). These projects shall be limited to mitigation of
impacts related to growth, maximizing the efficiency of regional
transportation and transit systems, and funding of regional projects
that integrate land uses, transportation systems, infrastructure
needs, and public investment strategies, within a regional framework.
Projects shall be limited to any or all of the following:
   (1) Acquisition, management, maintenance, and monitoring of
natural habitat and open space, and other projects that implement
protection and preservation programs consistent with adopted natural
community conservation plans and habitat conservation plans.
   (2) Development and implementation of watershed management.
   (3) Construction, repair, replacement, and maintenance of
stormwater management and conveyance systems, and water quality
improvement programs or projects.
   (4) Construction, acquisition, maintenance, monitoring, and
operation of beach sand replenishment projects.
   (5) Funding of operations and maintenance costs for public transit
projects that maximize mobility and transportation choices.
   (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.
   (c) To "increase" the transactions and use tax means to increase
the tax rate or the maximum tax rate authorized in the tax ordinance
originally imposing the tax to an amount that does not exceed the
maximum tax rate authorized under Section 132307.
   (d) The term "property" with regard to real property may include
severable appurtenant real property rights such as easements,
permits, and leases.
   (e) The "purposes" for which revenue derived from the transactions
and use tax may be expended, in addition to the other purposes
listed in this article and in Article 5 (commencing with Section
132300), include funding one or more grants to provide funding
mechanisms for purchases of property or long-term management and
monitoring of projects authorized by this section. Recipients of
those grants shall be required to meet the applicable conditions of
Section 132321.

132321.  (a) The commission may, upon terms, standards, and
conditions approved by the commission, transfer environmental
mitigation or conservation property to a public agency or to a
nonprofit corporation that is qualified pursuant to Section 501(c)(3)
of the Internal Revenue Code.
   (1) As a condition to the transfer of property pursuant to this
subdivision, the commission may enter into an agreement with the
transferee to provide funding for the future maintenance and
monitoring of the property consistent with any permit conditions and
mitigation requirements imposed by state or federal law or conditions
imposed by a state or federal agency. In determining the amount of
the funding provided, the commission shall consider the costs of
maintaining and monitoring the property and shall offset from the
amount of those costs any benefit or value received by the transferee
or the commission as a result of the transfer.
   (2) The transferee to which the commission transfers the property
shall assume the long-term responsibility for the future maintenance
and monitoring of the property.
   (3) (A) If the transferee fails to maintain and monitor the
property in the manner required by law, by a permit, or as described
in paragraph (1), or if the transferee is a nonprofit corporation
that ceases to exist, the property shall automatically revert to the
commission.
   (B) If the property reverts to the commission pursuant to this
paragraph, any remaining funds from the original transfer pursuant to
paragraph (1) shall also revert to the commission.
   (C) Any costs, including legal costs, associated with reversion of
the property and funds pursuant to this paragraph shall be the
responsibility of the transferee.
   (4) Any documents conveying property in accordance with this
section shall include a restriction limiting the use of the property
solely for conservation purposes or environmental mitigation purposes
in accordance with the conditions specified in paragraph (1).
   (5) Documents conveying property in accordance with this section
and documents related to a transfer or assignment of property under
this section shall be filed with the county recorder's office in the
county in which the property is located.
   (6) The transferee shall not do any of the following:
   (A) Transfer or assign the property to another entity without
approval from the commission and compliance with this section.
   (B) Transfer or use the property for any purpose other than as
required by the agreement described in paragraph (1), and any
relevant permit conditions and mitigation requirements.
   (C) Subdivide the property.
   (D) Secure loans or liens against the property.
   (7) The commission shall conduct, or cause to be conducted, an
audit of the performance of the transferee at least once every five
years to ensure that the transferee is meeting its obligations
pursuant to the terms of the agreement described in paragraph (1).
   (b) The commission may, upon terms, standards, and conditions
approved by the commission, award one or more grants to provide a
funding mechanism for long-term management and monitoring of projects
authorized by Section 132320 to a public agency or to a nonprofit
corporation that is qualified pursuant to Section 501(c)(3) of the
Internal Revenue Code. As a condition to the award of a grant
pursuant to this subdivision, the commission may enter into an
agreement with the grantee that contains the following terms:
   (1) The grantee shall maintain accurate books, records, and
accounts of all of its dealings, which shall be subject to an annual
financial audit by an independent auditing firm approved by the
commission. The grantee shall pay for the annual audit and provide a
copy of the audit results to the commission. The commission shall
determine whether the grant fund expenditures are consistent with the
terms of the agreement described in this subdivision. In addition,
the commission may conduct or cause to be conducted a fiscal and
compliance audit of the grantee.
   (2) The commission shall conduct, or cause to be conducted, an
audit of the performance of the grantee at least once every five
years to ensure that the grantee is meeting its obligations pursuant
to the terms of the agreement described in this subdivision.
   (3) (A) If the grantee fails to perform its management or
monitoring responsibilities in the manner required by law and in the
manner required by the agreement described in this subdivision, or if
a grantee that is a nonprofit corporation ceases to exist, any
remaining funds derived from the grant pursuant to this subdivision
shall revert to the commission.
   (B) Any costs, including legal costs, associated with reversion of
funds to the commission pursuant to this paragraph shall be the
responsibility of the grantee.

132322.  (a) An ordinance expanding, extending, or increasing 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, extension, or increase of the transactions and use tax,
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.
In connection with the extension or expansion of the tax, the tax
rate or the maximum tax rate may be increased from the tax rate or
the maximum tax rate in effect at that time.
   (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. Any increase in the tax rate or the maximum tax rate
authorized by the ordinance shall be operative in accordance with
Section 132304.
   (b) If the ordinance expands, extends, or increases the
transactions and use tax, the commission shall contract with the
State Board of Equalization to perform all functions incident to the
administration and operation of the ordinance.

132330.  Any action or proceeding wherein the validity of the
adoption of the extension, expansion, or increase 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, expand, or increase
any tax other than the transactions and use tax extended, expanded,
or increased 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, extended, or increased transactions and use
tax, except that the revenues derived from the expanded or increased
tax may be used for the additional purposes described in subdivision
(a) of Section 132320.