Bill > AB210

This bill allows the Counties of Alameda and Contra Costa to each impose a transactions and use tax, which is a sales tax on goods and services, at a rate of up to 0.5 percent specifically to fund countywide transportation programs. This tax can exceed the general limit set by Section 7251.1 of the Revenue and Taxation Code, provided that the county approves the tax through an ordinance, the voters in that county approve it in an election as required by Article XIII C of the California Constitution, and the tax otherwise complies with existing state laws on transactions and use taxes. The bill also includes a provision that would repeal this chapter if an ordinance proposing such a tax has not been approved by December 31, 2020, and the Legislature has declared that a special law is needed due to the unique financial challenges these two counties face in maintaining their transportation services.