Transportation: local transportation authorities: transactions and use taxes.

Existing law authorizes the establishment of a local transportation authority in any county and authorizes the authority, with a 23 vote of the authority and upon approval of 23 of the voters, to impose a retail transactions and use tax for specified transportation purposes if a county transportation expenditure plan is adopted. This bill would authorize an authority to impose a tax applicable to only a portion of its county if 23 of the voters voting on the measure within the portion of the county to which the tax would apply vote to approve the tax, as specified, and other requirements are met, including that the revenues derived from the tax be spent within, or for the benefit of, the portion of the county to which the tax would apply. The bill would also make conforming changes. This bill would enact similar provisions specifically applicable to the authority of the San Diego Association of Governments, also known as the consolidated agency, to impose a transactions and use tax for transportation purposes.