AgdaPkt 2004-08-23 - Laserfiche WebLink

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(3) The Bradley-Burns Uniform Local Sales and Use Tax Law 1·A~1 1 authorizes a county to impose a local sales and use tax at a rate of 1. 25%, and similarly authorizes a city, located within a county imposing such a tax rate, to impose a local sales tax rate of 1% that is credited against the county rate. Beginning on July 1, 2004, and continuing through the revenue exchange period, as defined, existing law partially suspends the authority of a city or a county to impose a sales and use tax rate under the Bradley-Burns Law. Existing law also authorizes various local governmental entities to impose transaction and use taxes at various rates for various purposes. This measure would prohibit the Legislature, except as otherwise provided by this measure, from restricting the tax rate authority of local governments under the laws described above, and from changing the method of distributing revenues derived under those laws. This measure would also prohibit the Legislature from extending beyond the revenue exchange period the partial suspension of the Bradley-Burns Law tax rate authority, and from reducing certain property tax revenue allocations related to that suspension. This measure would also allow the Legislature, by statute, to authorize 2 or more local agencies, with the approval of the governing body of each of those agencies, to enter into a contract for the exchange of property tax revenue allocations for revenues derived under the Bradley-Burns Law. (4) Under the California Constitution, whenever the Legislature or a state agency mandates a new program or higher level of service on any local government, the state is required to provide a subvention of funds to reimburse the local government, with specified exceptions. Existing statutory law establishes a procedure for local government agencies to file claims for reimbursement of these costs with the Commission on State Mandates and the Controller. This measure would provide that for the 2005-06 fiscal year and every subsequent fiscal year, with respect to a mandate for which the costs of a city, county, city and county, or special district claim previously have been determined to be payable by the state pursuant to law, the Legislature shall either appropriate, in the annual Budget Act, the full payable amount that has not been previously paid, or suspend the operation of the mandate in the current fiscal year. The measure would also provide that payable claims for costs incurred prior to the 2004-05 fiscal year that have not been paid prior to the 2005-06 fiscal year may be paid over a term of years, as prescribed by law. The measure would also specify that a new program or higher level of service includes a transfer by the Legislature of complete or partial financial responsibility for a required program from the state to cities, counties, cities and counties, or special districts. This measure would also state that ad valorem property tax revenues may not be used to reimburse a local government for the costs of a new program or higher level of service. (5) This measure would also declare that this measure supersedes Proposition 65 on the November 2, 2004, general election ballot, if both measures are approved and this measure receives a higher number of affirmative votes. Resolved by the Senate, the Assembly concurring, That the Legislature of the State of California at its 2003-04 Regular Session commencing on the second day of December 2002, two-thirds of the membership of each house concurring, hereby proposes to the people of the State of California that the Constitution of the State be amended as follows; First--That Section 15 of Article XI thereof is amended to read: -,.-. ~ 0·' -... - . ~"-'-r-' ... ...-...., _..~-_.._..--.