Transactions and use taxes: County of Alameda and the County of Contra Costa.

Existing law authorizes the County of Alameda to impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than 0.5% that, in combination with other specified taxes, exceeds the combined rate of all these taxes that may be imposed, if certain requirements are met, including a requirement that the ordinance proposing the transactions and use tax be submitted to, and approved by, the voters on a certain date. Existing law repeals this authority on January 1, 2014, if the ordinance is not approved by the voters on that date. This bill would extend the authority of the County of Alameda, and would authorize the County of Contra Costa, to impose the transactions and use tax for countywide transportation programs until December 31, 2020, conditioned upon prior voter approval. This bill makes legislative findings and declarations as to the necessity of a special statute.