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AB-1860 Local government finance: special taxes: homeless housing and services.(2019-2020)

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Date Published: 04/28/2020 09:00 PM
AB1860:v98#DOCUMENT

Amended  IN  Assembly  May 04, 2020

CALIFORNIA LEGISLATURE— 2019–2020 REGULAR SESSION

Assembly Bill
No. 1860


Introduced by Assembly Member Santiago

January 07, 2020


An act to amend Section 25200.4 of the Health and Safety Code, relating to hazardous waste. Section 50077 of, and to add Section 50077.1 to, the Government Code, and to add Chapter 4 (commencing with Section 7300) to Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to local government finance.


LEGISLATIVE COUNSEL'S DIGEST


AB 1860, as amended, Santiago. Hazardous waste: facilities: permits. Local government finance: special taxes: homeless housing and services.
(1) The California Constitution conditions the imposition, extension, or increase of a special tax by a local government upon the approval of 2/3 of the voters of the local government voting on that tax. Existing law, in accordance with this limitation, authorizes the legislative body of any city, county, or district, following notice and public hearing, to propose by ordinance or resolution the adoption of a special tax that complies with specified requirements, including that it be submitted to the voters of the city, county, or district and approved by 2/3 of the votes cast by voters voting on the proposition. Existing law, on and after January 1, 2001, requires a local special tax measure subject to voter approval to include specified accountability measures.
This bill would authorize a local government to impose, extend, or increase a sales and use tax or transactions and use tax in accordance with specified law or a parcel tax, as defined, for the purposes of funding homeless housing and services, as defined, subject to a majority vote of the electorate of the local government voting on the proposition. The measure would require that the ordinance or resolution proposing the tax be approved by a 2/3 vote of the governing board of the local government, include specified additional accountability requirements, and otherwise comply with specified requirements relating to the imposition of special taxes. The bill would also make conforming and other nonsubstantive changes.
(2) Existing law authorizes various specified cities, counties, and special districts, subject to certain limitations and approval requirements, to levy a transactions and use tax for general or specific purposes, in accordance with the procedures and requirements set forth in the Transactions and Use Tax Law. A provision of the Transactions and Use Tax Law prohibits the combined rate of all taxes that may be imposed in accordance with that law in a county from exceeding 2%.
This bill would authorize a district, as defined, to impose a transactions and use tax for the support of homeless housing and services that, in combination with other transactions and use taxes, would exceed the above-described combined rate limit of 2% if the district adopts an ordinance proposing the tax and the ordinance is approved by the voters, as described above, and the ordinance otherwise conforms to the Transactions and Use Tax Law.
(3) This bill would also make conforming and other nonsubstantive changes to related provisions and provide that its provisions would only become operative upon approval by the voters of Assembly Constitutional Amendment____of the 2019–20 Regular Session.

Existing law, as part of the hazardous waste control laws, requires a facility handling hazardous waste to obtain a hazardous waste facilities permit from the Department of Toxic Substances Control. Existing law requires an application for a hazardous waste facilities permit or other grant of authorization to use and operate a hazardous waste facility to include a disclosure statement, as specified.

This bill would make a nonsubstantive change to the provision requiring the application to include a disclosure statement.

Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

The people of the State of California do enact as follows:


SECTION 1.

 Section 50077 of the Government Code is amended to read:

50077.
 (a) Except as provided in Section 7282 of the Revenue and Taxation Code, the legislative body of any city, county, or district may, following notice and public hearing, propose by ordinance or resolution the adoption of a special tax. The ordinance or resolution proposing a special tax pursuant to this article shall include the type of tax and rate of tax to be levied, the method of collection, and the date upon which an election shall be held to approve the levy of the tax. The proposition shall be submitted to the voters of the city, county, or district, or a portion thereof, of the city, county, or district, and, except as otherwise provided in Section 50077.1, upon the approval of two-thirds of the votes cast by voters voting upon the proposition, the city, county, or district may levy the tax.
(b) The legislative body of a city, or district, city or district may provide for the collection of the special tax in the same manner and subject to the same penalty as, or with, other charges and taxes fixed and collected by the city, or district, city or district or, by agreement with the county, by the county on behalf of the city, or district. city or district. If the special taxes are collected by the county on behalf of the city, city or district, the county may deduct its reasonable costs incurred for the service before remittal of the balance to the city. city or district.
(c) The legislative body of a local agency which that is conducting proceedings for the incorporation of a city, the formation of a district, a change of organization, a reorganization, a change of organization of a city, a municipal reorganization, or the disincorporation of a city may propose by ordinance or resolution the adoption of a special tax in accordance with the provisions of subdivision (a) on behalf of an affected city or district.
(d) As used in this section section, “district” means an agency of the state, formed pursuant to general law or special act, for the local performance of governmental or proprietary functions within limited boundaries.

SEC. 2.

 Section 50077.1 is added to the Government Code, to read:

50077.1.
 (a) In accordance with Section 2.5 of Article XIII C of the California Constitution and notwithstanding Section 50077, a local government may impose, extend, or increase a transactions and use tax in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code) or a parcel tax for the purpose of funding homeless housing and services, subject to approval by a majority of the voters of the local government voting on the proposition, if all of the following conditions are met:
(1) The ordinance or resolution proposing the tax is approved by a two-thirds vote of the membership of the governing board of the local government.
(2) In addition to the accountability measures described in Section 50075.1, the ordinance or resolution contains all of the following accountability requirements:
(A) A requirement that the proceeds of the tax only be used for the purposes specified in the proposition, and not for any other purpose, including general employee salaries and other operating expenses of the local government.
(B) A list of the specific projects that are to be funded by the tax, and a certification that the local government has evaluated alternative funding sources.
(C) A requirement that the local government conduct an annual, independent performance audit to ensure that the proceeds of the special tax have been expended only on the specific projects listed in the proposition.
(D) A requirement that the local government conduct an annual, independent financial audit of the proceeds from the tax during the lifetime of that tax.
(E) A requirement that the local government post the audits required by subparagraphs (C) and (D) in a manner that is easily accessible to the public.
(F) A requirement that the local government appoint a citizens’ oversight committee to ensure the proceeds of the special tax are expended only for the purposes described in the measure approved by the voters.
(3) The proposition otherwise complies with all other applicable requirements of this article.
(b) For purposes of this section:
(1) “Homeless housing and services” means either or both of the following:
(A) Housing developments, or portions of housing developments, that provide shelter to persons experiencing homelessness, including, but not limited to, interim housing, emergency shelters, transitional housing, rapid rehousing facilities, and bridge housing.
(B) Services that provide assistance to persons experiencing homelessness, including, but not limited to, outreach, rental subsidies, housing assistance, job training, mental health treatment, substance abuse treatment, educational opportunities, and mobile shower programs.
(2) “Parcel tax” means a special tax imposed upon a parcel of real property at a rate that is determined without regard to that property’s value and that applies uniformly to all taxpayers or all real property within the jurisdiction of the local government. “Parcel tax” does not include a tax imposed on a particular class of property or taxpayers.

SEC. 3.

 Chapter 4 (commencing with Section 7300) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read:
CHAPTER  4. Special Taxes for Homeless Housing and Services

7300.
 (a) For purposes of this section:
(1) “District” has the same meaning as defined in Section 7252.
(2) “Homeless housing and services” has the same meaning as defined in Section 50077.1 of the Government Code.
(b) Notwithstanding any other law, a district may impose a transactions and use tax for the support of homeless housing and services that would, in combination with all taxes imposed pursuant to Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1, if all of the following requirements are met:
(1) The local agency adopts an ordinance proposing the transactions and use tax in accordance with Section 50077.1 of the Government Code.
(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance pursuant to Section 2.5 of Article XIII C of the California Constitution.
(3) The transactions and use tax conforms to the Transactions and Use Tax Law, Part 1.6 (commencing with Section 7251), other than Section 7251.1.

SEC. 4.

 Sections 1 to 3, inclusive, of this act shall become operative only if Assembly Constitutional Amendment____of the 2019–20 Regular Session is approved by the voters and, in that event, shall become operative on the date that measure takes effect.
SECTION 1.Section 25200.4 of the Health and Safety Code is amended to read:
25200.4.

(a)An application for a hazardous waste facilities permit or other grant of authorization to use and operate a hazardous waste facility made pursuant to this article, except for an application made by a federal, state, or local agency, shall include a disclosure statement, as defined in Section 25112.5.

(b)The requirements of this section do not apply to a person operating pursuant to a permit-by-rule, conditional authorization, or conditional exemption.

(c)Notwithstanding subdivision (a), an applicant for a series C standardized permit, as specified in Section 25201.6, shall submit a disclosure statement to the department only upon request.