LEGAL REQUIREMENTS MATRIX FOR REVENUE ENHANCEMENT POSSIBILITIES
LEGAL AUTHORITY |
WHO VOTES |
50% OR 2/3 REQUIREMENT |
WHO IS TAX IMPOSED ON? |
HOW COLLECTED? |
BOARD VOTING REQUIREMENT |
TIMELINE OF ELECTION | |
UTILITY USER TAX |
Revenue and Taxation Code §7284.2 |
County-wide electorate (Article XIIIC, Sec. 2 of Ca. Const.; GC 53722, 53723) |
If imposed for general gov’t purposes-majority vote required; If imposed for specific governmental purposes – 2/3 vote required (GC 53722-53723; Cal. Const., Art. XIIIC, § 2(b), (d)) |
Every person or entity using gas, water, sewer, telephone, telegraph and cable television services in the unincorporated areas |
Collected by utility providers and remitted periodically to the County |
If general tax, 2/3 BOS approval requirement (GC 53724 (b)); If special tax, majority vote of the Board |
Board adopts ordinance or resolution calling for election of ballot measure 88 days prior to election; For general tax, must be placed on “regularly scheduled general election for members of …body.” |
SALES TAX (Existing rate is 9.25%, of which 1% is a County tax; this may be increased by .25 increments up to a total of 2%) |
Revenue and Taxation Code §7285 (Bradley-Burns Act) |
County-wide electorate (Article XIIIC, Sec. 2 of Ca. Const.; GC 53722, 53723) |
If levied, increased, or extended for general purposes, majority vote of County’s qualified voters. (Cal. R&T Code § 7285). If for specific purpose, 2/3 vote of County’s qualified voters. (Cal. R&T Code § 7285.5). |
Individual consumers ultimately pay. |
Collected by business as part of the transaction. Program administered by the State Board of Equalization. |
If general tax, 2/3 BOS approval requirement (GC 53724(b)); If special tax, majority vote of the Board. Cal. R&T Code §§ 7285 and 7285(a)(1). |
Board adopts ordinance or resolution calling for election of ballot measure 88 days prior to election; For general tax, must be placed on “regularly scheduled general election for members of …body.” |
BUSINESS LICENSE TAX |
Revenue and Taxation Code §7284 |
County-wide electorate (Article XIIIC, Sec. 2 of Ca. Const.; GC 53722, 53723) |
If imposed for general gov’t purposes-majority vote required; If imposed for specific governmental purposes – 2/3 vote required (GC 53722-53723; Cal. Const., Art. XIIIC, § 2(b), (d)) |
Business operators in unincorporated areas; may be a flat annual amount or a percentage of gross revenues |
Collected by County Treasurer |
If general tax, 2/3 BOS approval requirement (GC 53724(b)); If special tax, majority vote of the Board |
Board adopts ordinance or resolution calling for election of ballot measure 88 days prior to election; For general tax, must be placed on “regularly scheduled general election for members of …body.” |
TRANSIENT OCCUPANCY TAX (Increase of existing rate) |
Revenue and Taxation Code §7280 |
County-wide electorate (Article XIIIC, Sec. 2 of Ca. Const.; GC 53722, 53723) |
If imposed for general gov’t purposes-majority vote required; If imposed for specific gov’t purposes – 2/3 vote required (GC 53722-53723; Cal. Const., Art. XIIIC, § 2(b), (d)) |
Lodgers as a tax on the privilege of occupying rooms in hotels, inns, etc. located in unincorporated areas (for stays of 30 days or less) |
Collected by hotel and transmitted, periodically, to the County. |
If general tax, 2/3 BOS approval requirement (GC 53724); If special tax, majority vote of the Board |
Board adopts ordinance or resolution calling for election of ballot measure 88 days prior to election; For general tax, must be placed on “regularly scheduled general election for members of …body.” |
FRANCHISE FEES |
Depends on nature of franchise (garbage collection, cable, etc.) |
No vote, fee negotiated in contract w/ provider |
Not applicable |
Not applicable |
Collected by service provider |
Majority to approve contract with provider |
Not applicable |