2023 California Code › Public Utilities Code - PUC › DIVISION 12.7 - COUNTY AND REGIONAL TRANSPORTATION COMMISSIONS › CHAPTER 2 - San Diego County Regional Transportation Commission › ARTICLE 5 - Transactions and Use Tax › Section 132301.

132301. (a) A retail transactions and use tax ordinance applicable to the entirety of, or a portion of, the incorporated and unincorporated territory of the county shall be imposed by the commission in accordance with Section 132307 and the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code), if two-thirds of the electors voting on the measure within the portion of the county to which the tax would apply, vote to approve its imposition at a special election called for that purpose by the commission. The tax ordinance shall take effect at the close of the polls on the day of election at which the proposition is adopted. The initial collection of the transactions and use tax shall take place in accordance with Section 132304.
(b) If, at any time, the voters do not approve the imposition of the tax, this chapter remains in full force and effect. The commission may, at any time thereafter, submit the same, or a different, measure to the voters in accordance with this chapter.
(c) The portion of the county to which the tax would apply shall be determined by the commission before the electors vote on the measure.
(d) If the tax only applies to a portion of the county, both of the following shall apply:
(1) (A) The incorporated area of each city and of contiguous cities within the county shall be either wholly included within that portion or wholly excluded from that portion. For purposes of this subparagraph, “contiguous cities” means two or more cities with shared borders.
(B) The entire unincorporated area of the commission shall either be wholly included within that portion or wholly excluded from that portion.
(2) (A) The commission shall not enter into a construction contract over one million dollars ($1,000,000) that would be in part or wholly financed through the tax with any entity unless the entity provides to the commission an enforceable commitment that the entity and its subcontractors at every tier will use a skilled and trained workforce to perform all work on the project or a contract that falls within an apprenticeship occupation in the building and construction trades in accordance with Chapter 2.9 (commencing with Section 2600) of Part 1 of Division 2 of the Public Contract Code.
(B) This paragraph shall not apply if any of the following requirements are met:
(i) The commission has entered into a project labor agreement that will bind all contractors and subcontractors performing work on the project.
(ii) The commission has contracted to use a skilled and trained workforce and the entity has agreed to be bound by that project labor agreement.
(iii) The project or contract is being performed under the extension or renewal of a project labor agreement that was entered into by the commission before January 1, 2019.
(iv) The entity has entered into a project labor agreement that will bind the entity and all its subcontractors at every tier performing the project or the entity has contracted to use a skilled and trained workforce.
(C) For purposes of this paragraph, “project labor agreement” has the same meaning as defined in paragraph (1) of subdivision (b) of Section 2500 of the Public Contract Code.
(e) The revenues derived from the tax shall be spent within, or for the benefit of, the portion of the county to which the tax applies, and shall be spent only on transportation and transit infrastructure and services.
(f) Any revenues derived from the tax shall supplement, and not supplant, other transportation revenues available to the portion of the county to which the tax applies.
(g) As used in this section, “commission” shall refer to the consolidated agency if the tax is to be imposed by the consolidated agency pursuant to Section 132360.6.
(Amended by Stats. 2019, Ch. 758, Sec. 10. (AB 1413) Effective January 1, 2020.)