20250SB__051296ENR INTRODUCED 2025-02-19 AMENDED_ASSEMBLY 2025-06-16 AMENDED_ASSEMBLY 2025-07-17 PASSED_ASSEMBLY 2025-09-04 PASSED_SENATE 2025-09-11 ENROLLED 2025-09-16 2025 SB ENR Introduced by Senator Pérez (Coauthor: Assembly Member Bennett) LEAD_AUTHOR SENATE Pérez COAUTHOR ASSEMBLY Bennett

An act to amend

Section of the Elections Code, relating to elections. elections District elections: initiatives. Existing law prescribes the procedures by which a proposed ordinance may be submitted to the governing board of a district by an initiative measure. These procedures do not apply to specified districts, including a district formed under a law that does not provide a procedure for elections. This bill would authorize the voters of any district that has authority to impose a transactions and use tax for transportation purposes to impose a retail transactions and use tax by an initiative measure.

The bill would prohibit the initiative tax from exceeding the maximum authorized rate for a tax imposed by an ordinance enacted by the governing body of the district, and the bill would require the initiative measure to contain all spending limitations and substantive accountability standards applicable to a tax imposed by an ordinance enacted by the governing body. To the extent the bill would increase the duties of county elections officials, the bill would impose a state-mandated local program.

The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. MAJORITY NO YES YES NO NO NO NO NO NO NO The people of the State of California do enact as follows:

SECTION 1.

Section of the Elections Code is amended to read: 9300. (

a) In addition to any other method provided by law, ordinances may be enacted by any district pursuant to this article, except that this

article shall not apply to irrigation districts, to a district formed under a law that does not provide a procedure for elections, to a district formed under a law which does not provide for action by ordinance, to a district governed by an election procedure that permits voters, in electing the district’s directors or trustees, to cast more than one vote per voter, or to a district in which the directors are empowered to cast more than one vote per director when acting on any matter. (b)

(1) Notwithstanding subdivision (a), the voters of any district that has authorization to impose a transactions and use tax for transportation purposes pursuant to

Part 1.6 (commencing with

Section 7251) of Division of the Revenue and Taxation Code may impose a retail transactions and use tax by an initiative measure enacted pursuant to this article.

(2) A transactions and use tax enacted by initiative measure pursuant to paragraph (1) shall not exceed the maximum authorized rate for a tax imposed by an ordinance enacted by the governing body of the district.

The initiative measure shall contain all spending limitations and substantive accountability standards applicable to a tax imposed by an ordinance enacted by the governing body of the district, including, but not limited to, the inclusion of a transportation expenditure plan that specifies the purposes for which the revenue derived from the tax will be used, but not including any procedural requirement such as a requirement that the transportation expenditure plan be approved by local agencies.

(3) This subdivision is declaratory of existing law. It is the intent of the Legislature, in enacting this subdivision, to implement the guarantee of the people’s power of initiative to affect local taxes pursuant to

Section of

Article XIII C of the California Constitution.

SEC. 2. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to

Part 7 (commencing with

Section 17500) of Division of Title of the Government Code.