Section 7290.5.

CA Rev & Tax Code § 7290.5 (2019) (N/A)
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(a) (1) Upon meeting the requirements of subdivision (b), the Solano Transportation Improvement Agency, a local transportation authority so designated by the board of supervisors for the County of Solano pursuant to the Local Transportation Authority and Improvement Act (Division 19 (commencing with Section 180000) of the Public Utilities Code) and consistent with that act, may impose a transactions and use tax at a rate not to exceed 1 percent applicable to any one of the following areas:

(A) The Cities of Benicia and Vallejo.

(B) The Cities of Benicia and Vallejo and the entire unincorporated area of the County of Solano.

(C) The Cities of Fairfield and Suisun.

(D) The Cities of Fairfield and Suisun and the entire unincorporated area of the County of Solano.

(2) The Solano Transportation Improvement Agency shall not impose multiple transactions and use taxes pursuant to this section on any city or the unincorporated area of the County of Solano.

(b) Before imposing a transactions and use tax pursuant to this section, the Solano Transportation Improvement Agency shall meet all of the following requirements:

(1) The Solano Transportation Improvement Agency shall adopt an ordinance proposing the transactions and use tax subject to any applicable voting approval requirement.

(2) The ordinance proposing the transactions and use tax shall be submitted to the electorate and approved by the voters voting on the ordinance pursuant to Article XIII C of the California Constitution.

(3) The transactions and use tax shall conform to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)).

(4) The Solano Transportation Improvement Agency shall determine the area, as described in paragraph (1) of subdivision (a), to which the tax would apply before the electors vote on the measure.

(c) The revenues derived from the tax shall be spent within, or for the benefit of, the area to which the tax applies, and shall be spent only on transportation and transit infrastructure and services.

(d) Any revenues derived from the tax shall supplement, and not supplant, other transportation and transit infrastructure and service revenues available to the area to which the tax applies.

(Added by Stats. 2019, Ch. 758, Sec. 13. (AB 1413) Effective January 1, 2020.)

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