Transactions and use tax: South Coast Air Quality Management District.

(1) Existing law establishes the South Coast Air Quality Management District vested with the authority to regulate air emissions from stationary sources located in the South Coast Air Basin and establishes a district board to govern the district. This bill would authorize the south coast district board to impose a transactions and use tax within the boundaries of the south coast district, as specified, with the moneys generated from the transactions and use tax to be used for certain purposes, as specified. The bill would require the south coast district, within 6 months of the effective date of the transaction and use tax ordinance, to establish an independent taxpayers' oversight committee, consisting of specified members, to annually review the south coast district's expenditure of funds generated by the transactions and use tax, and would require the oversight committee to submit a report to the relevant environmental committees of the Legislature. This bill would require elections officials of counties that are located entirely and partly within the boundaries of the south coast district to provide certain services for elections seeking voter approval to impose the transactions and use tax, thereby imposing a state-mandated local program. The bill would require the south coast district to reimburse those counties in full for services provided by the elections officials. (2) This bill would make legislative findings and declarations as to the necessity of a special statute for the South Coast Air Quality Management District. (3) 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 no reimbursement is required by this act for a specified reason.