20250SB__140897AMD INTRODUCED 2026-02-20 AMENDED_SENATE 2026-03-23 AMENDED_SENATE 2026-04-14 2025 SB AMD Introduced by Senator Arreguín LEAD_AUTHOR SENATE Arreguín

An act to add and repeal

Chapter 3.66 (commencing with

Section 7290.7) of

Part 1.7 of Division of the Revenue and Taxation Code, relating to transportation. transportation Contra Costa Transportation Authority: transactions and use tax. Existing law authorizes various local governmental entities, subject to certain limitations and approval requirements, to levy a transactions and use tax for general purposes, in accordance with the procedures and requirements set forth in the Transactions and Use Tax Law, including a requirement that the combined rate of all taxes that may be imposed in accordance with that law in the county not exceed 2%.

This bill would authorize, until January 1, 2045, the Contra Costa Transportation Authority to impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than 1% that would, in combination with other transactions and use taxes, exceed the above-described combined rate limit of 2%, if the ordinance proposing the tax is approved by the voters, subject to applicable voter approval requirements, as specified.

The bill would provide that a transactions and use tax rate imposed pursuant to the bill will not be considered for purposes of that combined rate limit described above. This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Contra Costa. MAJORITY NO NO NO NO NO NO NO NO NO NO The people of the State of California do enact as follows:

SECTION 1.

Chapter 3.66 (commencing with

Section 7290.7) is added to

Part 1.7 of Division of the Revenue and Taxation Code , to read: 3.66. Local Government Finance in the County of Contra Costa 7290.7. (

a) Notwithstanding any other law, the Contra Costa Transportation Authority may impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than percent that would, in combination with all taxes imposed pursuant to

Part 1.6 (commencing with

Section 7251), exceed the limit established in

Section 7251.1, if all of the following requirements are met:

(1) The Contra Costa Transportation Authority adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.

(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance in accordance with the California Constitution.

(3) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with

Section 7251)), other than

Section 7251.1. (

b) Notwithstanding

Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (

a) shall not be considered for purposes of the combined rate limit established by

Section 7251.1. 7290.8. If an ordinance proposing the transactions and use tax authorized by this

chapter is not approved pursuant to

Section 7290.7 on or before January 1, 2045, this

chapter shall be repealed on January 1, 2045.

SEC. 2. The Legislature finds and declares that a special statute is necessary and that a general statute cannot be made applicable within the meaning of

Section of

Article IV of the California Constitution because of the unique circumstances in the County of Contra Costa.