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League of Women Voters of California Education Fund
November 8, 2016 — Elección General de California

— Safety and Investment Plan and Retail Transactions And Use TaxOrdinance —

Condado
November 8, 2016 —Elección General de California

County of Monterey
Measure X Ordinance - 2/3 Approval Required

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Resultados electorales

Se aprueba

87,915 votos si (67.71%)

41,924 votos no (32.29%)

  • 100% de distritos activos (195/195).
  • 129,839 boletas electorales serán contadas.

Shall the Transportation Agency for Monterey County fund a transportation safety and investment plan to: improve safety on local roads and highways; repair potholes; maintain streets and roads; reduce traffic congestion; improve transportation for seniors, young people, and people with disabilities; and make walking and biking safer, by enacting a three-eighths' percent sales tax, raising approximately twenty million dollars annually over 30 years, plus state and federal matching funds, with citizen oversight and annual independent audits?

Análisis del analista legislativo / Proposal

Approval of this measure will authorize the Transportation Agency for Monterey County ("TAMC") to levy a retail tax on transactions and use, commonly known as a "sales" tax. The tax will be three-eighths of one percent (3/8 of 1%). The tax would be imposed county-wide. The tax shall not exceed thirty years. The purpose of the tax is to fund transportation and safety improvements. The projects that may be funded are included in the TAMC Transportation Safety and Investment Plan ("Plan").

TAMC is a public agency, separate from the County of Monterey or any city, but with a governing board composed of representatives of the County and every city within the County. TAMC is responsible for regional transportation planning and projects.

Projects in the Plan to be funded by the tax include road and highway maintenance, pothole repair, disability access, senior citizen access and safety, biking and walking safety, and traffic congestion mitigation. Proceeds of the tax shall be used to implement the Plan and salaries and benefits paid from the tax shall not exceed 1% of revenue raised. Independent audits of the Plan will be required and a Citizen Oversight Committee shall be formed.

Under the Plan, 60% of the revenue will be dedicated to local road maintenance, pothole repair and safety. Regional safety and mobility projects will receive 40% of the revenue. Local funding will be divided between County and city projects. The cities and the County will be required to also continue expending from their general fund for transportation projects as maintenance of effort.

TAMC will be required to annually report on the revenue raised and expended as well as the status of transportation projects authorized.

The TAMC Board as well as the city councils and County Board of Supervisors have approved the Plan and this tax measure. According to TAMC, gas taxes are the major funding source for transportation projects and it has not been raised in over 20 years. Those tax revenues are not keeping up with transportation demands.

This measure was placed on the ballot by the Board of TAMC. The tax proposed to be levied is a special tax as defined by the state constitution and statute. This measure requires a two-thirds (2/3) vote of the electorate for passage.

A "yes" vote on this measure is a vote in favor of levying a 3/8 of 1% sales tax for transportation project purposes as set forth in the full-text of the measure.


A "no" vote on this measure is a vote against the levying a 3/8 of 1% sales tax for the transportation project purposes set forth in the full-text of the measure.

Argumento A FAVOR

Monterey County roads are in terrible shape! Our transportation system desperately needs safety upgrades and repairs. Measure X will make our streets safer for everyone, fill potholes, and repair roads throughout the county to address critical needs.

Measure X is the result of careful planning by traffic safety engineers in collaboration with community leaders. This detailed safety, road repair and transportation plan has been approved by every city in Monterey County and all five County Supervisors.

Specifically, Measure X will:

n   Repair potholes and maintain our roads

n   Improve safety on our local roads, highways, and intersections

·                  Reduce traffic and reduce commute times

n   Make walking and biking safer and more accessible

·                  Protect and enhance public transportation, especially for those who need it most: youth, seniors, and people with disabilities

·                  Support alternatives to driving and protect our environment

·                  Improve safety and traffic flow on Highways 68, 101, and 1

·                  Support safe routes to school and crosswalks

Measure X is a prudent plan with strong accountability and taxpayer safeguards. The plan requires a strict citizens' oversight committee and annual independent audits to ensure funds are spent properly.

We cannot count on state or federal funding for the critical repairs and improvements outlined in this plan — we need to help ourselves. All Measure X funds will stay local—they cannot be taken by the State. In addition, Measure X will allow Monterey County to qualify for matching funds, potentially doubling our investment.

Join community leaders, youth, seniors, businesses, taxpayer advocates, agriculture, hospitality and environmental leaders and every city in Monterey County in supporting Measure X. Help protect our quality of life with improvements to safety, roads, paths, commutes, and bus service.

Visit YesonXforSafeRoads.com to learn more about our detailed transportation safety and investment plan.

Vote YES on X.

Janet Brennan, League of Women Voters of Monterey County, President

Julie Packard, Monterey Bay Aquarium, Executive Director

Norman C. Groot, Monterey County Farm Bureau, Executive Director

Denyse Frischmuth, Communities for Sustainable Monterey County, President Richard Deal, Traffic Safety Engineer

Argumento EN CONTRA

Vote "NO" on Measure X.

Measure X is an expensive step in the wrong direction. If TAMC is to serve a useful purpose, it needs to improve traffic congestion overall, without taking more from taxpayers. According to a CalTrans audit in 2014, TAMC failed to follow standard procurement procedures, mismanaging contracts totaling $9.4 million! Because of this, in 2015, TAMC agreed to make payments to California Department of Transportation for ten years. This proposed tax seems like we are now asked to "bail out" TAMC's mismanagement.

TAMC once had a better plan to fund traffic improvements, requiring industry and businesses to contribute. This was abandoned and now TAMC wants taxpayers to directly pay almost everything with Measure X, while the others contribute little or nothing at all. It is even worse for those in lower income brackets, as sales taxes

are highly regressive.

This 30-year tax hike with a loose, ill-defined spending plan offers little road improvement overall, and may make some traffic problems worse. Many taxpayers will not outlive this tax. Are we being fair to our younger residents with this measure? Taxpayers are already paying taxes to fund transportation needs. Fuel taxes are an example of such income to state and local governments. Monterey County spends very little of the property tax money it receives from its residents on roads and road maintenance.

Measure X would increase the sales tax rate countywide for 30 years to fund only part of TAMC's flawed $600,000,000 spending plan. That's about $1,400 per man, woman, and child. Can you afford it? TAMC's plan doesn't set work priorities until a year after we open our wallets. The tax is a blank check for future spending.

TAMC can do better, but they won't have to unless you vote "NO" on Measure X. www.VoteNoOnX.com

Signers:

Mike Weaver, Co-chair, Fort Ord Community Advisory Group -F.O.C.A.G.

Lawrence Samuels, Vice Chair Seaside Taxpayers Association

Douglas M. Kasunich, Contractor

Felix Bachofner, Former Seaside Mayor

Franci Weaver, Retired

Refutación al argumento A FAVOR

Vote "NO" on Measure X. 

Significant highway, road and bridge improvements are taking place all over Monterey County right now. We like these projects because they were well planned and leverage existing public resources.

This high level of investment came before President Obama signed the 2015 Fixing America's Surface Transportation (FAST) Act. That Act guarantees investment of over $300 Billion into roadways during 2016-2020.

Meanwhile, proponents of Measure X propose we tax ourselves for the same purposes FAST Act will fund . . . yet fail to mention Monterey County already has the 3' highest sales tax rate in California.

New-taxers claim the Measure "specifically" offers various transportation benefits. In reality, it is just a broad wish list and a proposed distribution of funds. The Board of Supervisors' Resolution placing the item on this ballot clearly identities it as a "transportation expenditure plan." The expenditures are broadly planned, but not any specific projects.

That "plan" offers no concrete details as to exactly WHAT these projects would be, HOW such projects would be accomplished, nor specifically WHEN they would be undertaken.

The whole arrangement is pork barrel spending of the worst kind. Revenues would be distributed to at least 13(!) government agencies, making adequate oversight virtually impossible.

We think this is why so many special interests are now descending on Monterey County seeking to pass this measure. Simply put, the line at the TAMC tax trough is forming.

This is a money grab, plain and simple.

For details, please visit www.VoteNoOnX.com

          Signers:

Eddie Mitchell, Author

Bob Stone, Self Employed

Ron Wolf, Dr. Wolf Self Employed

Eugene Lee, Seaside Tax Assocation

Peter Bundy, Retired Const. Superintendent

Refutación al argumento EN CONTRA

Measure X's few opponents seek to confuse voters with false information. Don't be fooled. Measure X is a detailed

Transportation Safety and Investment plan, the result of years of planning engaging hundreds or community leaders, traffic safety engineers and experts across the county.

Here are the facts:

·                  Our local transportation system is aging and roads are crumbling. We have made progress, but Measure X will address the critical safety concerns and repairs we need — with a majority of the funding going to local pothole, road, and sidewalk repairs.

·                  Youth, seniors, and people with disabilities need safe, accessible public transit and better transportation options. Measure X enhances transportation for people who need it most.

n   Measure X is a detailed plan with substantial taxpayer protections including a Citizens Oversight Committee responsible for monitoring Measure X funds to ensure the public that money is being spent properly.

·                  With Measure X, Monterey County will have access to critical matching funds from the State and Federal government. Without Measure X, we lose matching dollars to other counties.

Measure X has been studied and endorsed by a broad coalition including the League of Women Voters, the Salinas Taxpayers Association, Monterey County's Community Voice for Aging, Communities for a Sustainable Monterey County, the Monterey County Farm Bureau, the Monterey Bay Aquarium, every city council and all five Monterey County supervisors.

The time to act is now. We must take immediate action to fix our aging transportation system throughout Monterey County.

Join us in voting YES on Measure X! YesonXforSafeRoads.com

Signatories:

n   Kalah Bumba, Vice President, Monterey County Community Voice for Aging

n  Joshua Jorn, School Safety Officer, Monterey County School Districts

·                 Chris Orman, Fire Chief, North County Fire Protection District of Monterey County

·              Alfred Diaz-Infante, President/CEO, Community Housing Improvement Systems and Planning Association, Inc. (CHISPA)

              Kevin Dayton, President, Salinas Taxpayers Association

Legislación propuesta

ORDINANCE NO. 2016-01
TRANSPORTATION AGENCY FOR MONTEREY COUNTY  
TRANSPORTATION SAFETY AND INVESTMENT PLAN AND RETAIL TRANSACTIONS AND USE TAX ORDINANCE
Agency Counsel Summary
This ordinance adopts a Transportation Safety and Investment Plan and imposes a retail transactions and use tax of three-eighths of one percent (3/8%) over a period of thirty (30) years for the purposes of improving safety on local roads and highways, repairing potholes, maintaining streets and roads, reducing traffic congestion, improving transportation for seniors, young people, and people with disabilities, and making walking and biking safer, pursuant to an expenditure plan that has been approved by all affected jurisdictions. Tax revenues are to be allocated with 60% of funds dedicated to local road maintenance, pothole repairs and safety projects and 40% of funds dedicated to regional safety and mobility projects. The ordinance also provides bonding authority to the Transportation Agency for Monterey County, based upon tax proceeds, and requires the establishment of a Citizen Oversight Committee and the conducting of annual independent audits.

Preamble
Our transportation system in Monterey County is aging and the county roads and city streets are crumbling. There are still significant safety concerns and traffic jams, such as those on Highway 68, Highway 156 and US 101. These issues stifle our regional economy and make it more difficult for our vulnerable populations - the elderly, children and the disabled - to get around.

Community leaders have joined with the Transportation Agency for Monterey County to develop this Transportation Safety & Investment Plan, which identifies solutions to regional safety and local road needs of the highest priority.

The Transportation Agency for Monterey County's local elected officials want to make our transportation system better by filling potholes, making our roads safer, and reducing traffic. Representative of the County's diversity, our Board has one elected official from each of our twelve cities, and all five county supervisors.

Working with our local, state, and federal partners, our Agency has made great progress on making our highways safer and reducing traffic, ranging from large projects, such as US 101 at San Juan Road; to rail or bus service; to smaller projects such as neighborhood sidewalks, bicycle paths and bike racks, but we still have over $2 billion dollars in unfunded road maintenance, safety and traffic reduction needs in Monterey County. 

The challenge facing us is that we have fallen off the fiscal cliff when it comes to transportation revenues. Our primary transportation funding source, the gas tax, hasn't been raised for 20 years, and our cars are more fuel-efficient than ever. We can't count on the State and federal government to bail us out. Meanwhile, the cost of projects rises with inflation, and road repairs become more expensive the longer we wait. 

This Transportation Safety and Investment Plan will help address our transportation needs in every community in Monterey County, to support and improve our quality of life.

The Board of Directors of the Transportation Agency for Monterey County ordains as follows:

Section 1. TITLE. This Ordinance shall be known as the "Transportation Safety and Investment Plan Ordinance". The Transportation Agency for Monterey County is referred to herein as "TAMC." This Ordinance shall be applicable in the incorporated and unincorporated territory of Monterey County, which is referred to herein as "County."

Section 2. SUMMARY. This Ordinance provides for: the adoption of a transportation expenditure plan, referred to herein after as the "Transportation Safety and Investment Plan", which is attached to this Ordinance as Exhibit "A" and hereby incorporated by reference as if fully set forth herein, to:

• Improve safety on local roads and highways
• Repair potholes
• Maintain streets and roads
• Reduce traffic congestion
• Improve transportation for seniors, young people, and people with disabilities, and
• Make walking and biking safer;
by the imposition of a retail transactions and use tax of a three-eighths' of one-percent (3/8%) over thirty (30) years; the authority to issue bonds secured by such taxes; and, the ability of the TAMC to administer the tax proceeds and form of a citizen oversight committee, with the requirement to conduct annual independent audits.

Section 3. ADMINISTRATION OF PLAN. TAMC shall impose the transportation tax and enter into an agreement with the State Board of Equalization to collect the funds, shall allocate revenues derived therefrom and shall administer the Transportation Safety and Investment Plan, consistently with the authority cited herein.

Section 4. ADMINISTRATIVE COSTS. TAMC shall expend only that amount of the funds generated from this Ordinance for staff support, audits, annual reports and other administrative expenses, and contract services that are necessary and reasonable to carry out its responsibilities pursuant to Division 2 of the Revenue and Taxation Code. In no case shall the funds expended for salaries and benefits exceed one percent (1%) of the annual amount of revenue raised by this Ordinance net of the amount of fees paid to the State Board of Equalization and prior to the distribution of funds to the local jurisdictions as provided in the Transportation Safety and Investment Plan (Exhibit A).

Section 5. AUTHORITY. This Ordinance is enacted, in part, pursuant to the provisions of Division 19 (commencing with section 180000) of the Public Utilities Code and Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code.

Section 6. OPERATIVE DATE. This Ordinance shall become effective on the Operative Date only if a two-thirds majority of the electors voting on the measure at a special election to be called for such purpose vote to approve the Ordinance. "Operative Date" means the first day of the first calendar quarter commencing more than 110 days after the adoption of this Ordinance.

Section 7. PURPOSE. This Ordinance is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:

                A. To implement specific projects and programs in Transportation Safety and Investment Plan, as approved by the Monterey County Board of Supervisors, the city councils of all 12 cities in Monterey County and the Transportation Agency for Monterey County.

                B. To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the California Revenue and Taxation Code and Section 180050 et.seq. of the Public Utilities Code which authorize the Authority to adopt this Ordinance which shall be operative if a two-thirds (2/3rds) majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose.

                C. To adopt a retail transactions and use tax ordinance that incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.6 of Division 2 of the Revenue and Taxation Code.

                D. To adopt a retail transactions and use tax ordinance that imposes a County-wide transportation tax and provides a measure therefor that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting the California State Sales and Use Taxes.

                E. The funds generated by this ordinance may only be used for transportation purposes including: the administration of the Expenditure Plan, as amended, defense or prosecution of legal actions related thereto, the construction, acquisition, maintenance, and operation of streets, roads, highways, including state highways and public transit systems and for related transportation purposes, including project management and oversight of the projects to be funded using the Transportation Tax, such as coordination with other responsible agencies as well as project delivery and negotiation of project agreements. These purposes include expenditures for planning, environmental reviews, engineering and design costs, and related right-of-way acquisition. Expenditures also include, but are not limited to, debt service on bonds or other indebtedness, and expenses and reserves in connection with the issuance of the same.

Section 8. TRANSPORTATION SAFETY AND INVESTMENT PLAN. The revenues generated from the imposition of the retail sales and use tax provided for in this ordinance shall be made available for and allocated to the specified transportation projects and programs in accordance with the Transportation Safety and Investment Plan, subject to the Policies and Project Descriptions for this Transportation Safety and Investment Plan, adopted by TAMC. The revenues are to be split with 60% dedicated to local road maintenance, pothole repairs and safety projects, and 40% dedicated to regional safety and mobility projects. The funding for local road maintenance, pothole repairs and safety projects is divided among the cities and the County according to the formula 50% population/50% lane miles. In the allocation of all revenues made available from the retail transactions and use tax, TAMC shall make every effort to maximize state and federal transportation funding to the region. TAMC may amend the Transportation Safety and Investment Plan, in accordance with this Ordinance, as needed, to maximize the transportation funding to Monterey County. 

Section 9. ELECTION. TAMC requests the Board of Supervisors to call an election for voter approval of this Ordinance, which election shall be held on November 8, 2016. The election shall be called and conducted in the same manner as provided by law for the conduct of elections by a county. Pursuant to Section 180203 of the Public Utilities Code, the sample ballot to be mailed to the voters shall be the full proposition as set forth in this Ordinance, and the voter information handbook shall include the entire Transportation Safety and Investment Plan. The proposition to be placed on the ballot shall read substantially as follows:

Shall the Transportation Agency for Monterey County fund a Transportation Safety and Investment Plan to:
• Improve safety on local roads and highways
• Repair potholes
• Maintain streets and roads
• Reduce traffic congestion
• Improve transportation for seniors, young people, and people with disabilities, and
• Make walking and biking safer,
by enacting a three-eighths' percent sales tax, raising approximately twenty million dollars annually over 30 years, plus state and federal matching funds, with citizen oversight and annual independent audits?

     yes                          no

Section 10. ANNUAL REPORT. The Executive Director of TAMC shall annually cause to be prepared a report setting forth (a) the amount of funds collected and expended pursuant to this Ordinance; and (b) the status of any projects authorized to be funded in the Investment Plan adopted by TAMC.

Section 11. LOCAL ROAD MAINTENANCE, POTHOLE REPAIRS AND SAFETY FUNDS.
                A. State Law. Pursuant to section 180200 of the Public Utilities Code, the revenues provided from transactions and use taxes imposed by this Ordinance shall be used to supplement existing revenues being used for transportation improvements and programs. Each local jurisdiction receiving funds pursuant to this ordinance shall meet the requirements of that section. Under State enabling legislation, funds generated pursuant to the retail transactions and use tax are to be used to supplement and not replace existing local revenues used for transportation purposes. To meet these requirements, a jurisdiction must demonstrate maintenance of a minimum level of local street and road expenditures in conformance with the requirements below.
 
                B. Maintenance of Effort Requirements. Each local jurisdiction shall expend each fiscal year from its general fund for street and highway purposes an amount not less than the annual average of its expenditures from its general fund during the preceding three fiscal years, as reported to the Controller pursuant to Streets and Highways Code section 2151. For purposes of this calculation an average of the prior three (3) years spent for local transportation purposes as defined in this document will be used. Exemptions from this calculation include onetime capital expenses, and expiration of any voter-approved fund sources that were used for local transportation purposes. In the case of expired voter-approved fund sources, the three-year average baseline would be recalculated in the next annual verification period without said expired fund sources. Revenues from a fee imposed or contribution first received by a local jurisdiction on or after January 1, 2016 which are used on or after July 1, 2016, by that local jurisdiction for maintenance or improvement purposes on its streets and highways shall be considered as general fund expenditures for the purposes of compliance with the provisions of this Section in the fiscal year in which such expenditures are made.

                C. Separate Account. For ease of tracking and to assure full transparency, all revenues received and expenditures of these funds will be accounted for and tracked in its own separate budget and fund titled "Transportation Safety & Investment Plan Account" and will not be comingled with any other funds.

                D. Verification of Maintenance of Effort. TAMC may request fiscal data from local jurisdictions, in addition to data provided pursuant to Streets and Highways Code Section 2151 for the three previous fiscal years. Each local jurisdiction shall furnish the data to the TAMC not later than 120 days after receiving a request therefor. TAMC may withhold payments to local jurisdictions which do not comply with requests for information or which provide incomplete information. At the conclusion of each fiscal year, each local jurisdiction shall verify compliance with the provisions in this ordinance. Subject to compliance with the provisions of this Ordinance and to any adjustment in the amount of such payments in accordance with this Ordinance, TAMC shall distribute Local Road Maintenance, Pothole Repair and Safety payments pursuant to this Ordinance.

                E. New Cities. For each local jurisdiction incorporated after the effective date of this Ordinance, the maintenance of effort requirement defined in Section 5 shall not apply for three years thereafter commencing with the date that the local jurisdiction was incorporated.

                F. Pavement Management Program. Each city and the County of Monterey shall develop, or participate in the development of by TAMC, a pavement management program. They shall submit regular reports on the conditions of their streets, to ensure timely repairs and keep the public informed. Development of the pavement management program by TAMC is eligible to be funded out of this program prior to distribution of funds to the cities and County.

                G. Regional Development Impact Fee. Each city and the County of Monterey shall maintain participation in the Transportation Agency for Monterey County's Regional Development Impact Fee program and impose these fees on new development as applicable to assure that new development pays for its impacts on the regional transportation system. 

                H. Tax Sharing Agreements. Each city and the County of Monterey shall enter into tax sharing agreements with TAMC that will include enforcement procedures, designed to reassure the public that tax revenues are spent in accordance with the ballot language. For example, each of the above conditions will be subject to verification and annual audit by the Transportation Agency for Monterey County. Failure to meet any of the above conditions will result in the suspension of the distribution of funds from the County Auditor-Controller to the deficient city/county. Resumption of funding distribution by the County Auditor-Controller to the deficient city/county will resume only after full repayment for any misuse, and conformation of compliance to each of the above conditions by the Transportation Agency for Monterey County. Transportation Safety & Investment Plan funding accrued due to the failure of a city/county to meet the above conditions will be held in trust for up to two (2) years for said jurisdiction, after which the funds will be redistributed to the remaining cities/county in Monterey County per formula. The tax sharing agreements will also provide that resumption of funding can occur at any time during the life of the Transportation Safety & Investment Plan upon compliance with the above conditions and full repayment of any prior misused funds.

Section 12. CITIZENS OVERSIGHT COMMITTEE. As provided in the Transportation Safety and Investment Plan, a Citizens Oversight Committee representing a diverse range of community interests shall be formed within 6 months after the effective date of this Ordinance. The committee shall meet at least once a year or as often as monthly. Meetings shall be open to the public. The Committee shall:
                A. Independent Audits: Have full access to the Agency's independent auditor and review the annual audits, have the authority to request and review specific financial information, and provide input on the audit to assure that funds are being expended in accordance with the requirements of this plan;
                B. Plan Changes: Review and make recommendations on any proposed changes to the plan, prior to Transportation Agency Board consideration, subject to a 2/3 vote of the voting oversight committee members;
                C. Project Delivery and Priorities: Review and comment on project delivery schedules and make recommendations to the Transportation Agency on any proposals for changing project delivery priorities;
                D. Annual and Final Reports: Prepare annual reports regarding the administration of the program. Report to be presented to the Transportation Agency Board of Directors and posted on TAMC's website:

Section 13. AMENDMENTS TO THE INVESTMENT PLAN. TAMC may propose amendments to the Investment Plan to respond to unforeseen circumstances, or to provide for the use of additional federal, state, local or other funds. To amend the Investment Plan, an amendment must be approved by not less than a two-thirds vote of the TAMC Board of Directors and by a simple majority weighted vote of the TAMC Board of Directors based on population, following a noticed public hearing, a 45-day comment period, and review and recommendation by the Citizens Oversight Committee.

Section 14. CONTRACT WITH STATE. Prior to the operative date, TAMC shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this transactions and use tax ordinance; provided, that if TAMC shall not have contracted with the State Board of Equalization prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract.

Section 15. TRANSACTIONS TAX RATE. For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated and unincorporated territory of the County at the rate of three-eighths of one percent (3/8%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this Ordinance.

Section 16. PLACE OF SALE. For the purposes of this Ordinance, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization.

Section 17. USE TAX RATE. An excise tax is hereby imposed on the storage, use or other consumption in the District of tangible personal property purchased from any retailer on and after the operative date of this Ordinance for storage, use or other consumption in said territory at the rate of three-eighths of one percent (3/8%) of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made.

Section 18. ADOPTION OF PROVISIONS OF STATE LAW. Except as otherwise provided in this Ordinance and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this Ordinance as though fully set forth herein.

Section 19. LIMITATIONS ON ADOPTION OF STATE LAW AND COLLECTION OF USE TAXES. In adopting the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code:
                A. Wherever the State of California is named or referred to as the taxing agency, the name of TAMC shall be substituted therefor. However, the substitution shall not be made when:
                        1. The word "State" is used as a part of the title of the State Controller, State Treasurer, Victim Compensation & Government Claims Board, State Board of Equalization, State Treasury, or the Constitution of the State of California;
                        2. The result of that substitution would require action to be taken by or against TAMC or any agency, officer, or employee thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this Ordinance.
                        3. In those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to:
                                a. Provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the State under the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code; or
                                b. Impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the said provision of that code.
                        4. In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code.
                B. The word "County" shall be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 and in the definition of that phrase in Section 6203.

Section 20. PERMIT NOT REQUIRED. If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional transactor's permit shall not be required by this Ordinance.

Section 21. EXEMPTIONS AND EXCLUSIONS.
                A. There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Bums Uniform Local Sales and Use Tax Law or the amount of any state-administered transactions or use tax.
                B. There are exempted from the computation of the amount of transactions tax the gross receipts from:
                        1. Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the County in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this State, the United States, or any foreign government. 
                        2. Sales of property to be used outside the County which is shipped to a point outside the County, pursuant to the contract of sale, by delivery to such point by the retailer or his agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this paragraph, delivery to a point outside the County shall be satisfied:
                                a. With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out-of-County address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and
                                b. With respect to commercial vehicles, by registration to a place of business out-of-County and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address.
                        3. The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this Ordinance.
                        4. A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this Ordinance.
                        5. For the purposes of subparagraphs (3) and (4) of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

                C. There are exempted from the use tax imposed by this Ordinance, the storage, use or other consumption in this County of tangible personal property:
                        1. The gross receipts from the sale of which have been subject to a transactions tax under any state-administered transactions and use tax ordinance.
                        2. Other than fuel or petroleum products purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California.
                        3. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this Ordinance.
                        4. If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this Ordinance.
                        5. For the purposes of subparagraphs (3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.
                        6. Except as provided in subparagraph (7) below, a retailer engaged in business in the County shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the County or participates within the County in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the County or through any representative, agent, canvasser, solicitor, subsidiary, or person in the County under the authority of the retailer.
                        7. "A retailer engaged in business in the County" shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the County.                
                D. Any person subject to use tax under this Ordinance may credit against that tax any transactions tax or reimbursement for transactions tax paid to a County imposing, or retailer liable for a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax.
 
Section 22. AMENDMENTS TO THE ORDINANCE. All amendments subsequent to the effective date of this Ordinance to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this Ordinance, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this Ordinance.

Section 23. ENJOINING COLLECTION FORBIDDEN. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or the TAMC, or against any officer of the State or the TAMC, to prevent or enjoin the collection under this Ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.

Section 24. ESTABLISHMENT OF BONDING AUTHORITY. TAMC is authorized to issue bonds to finance capital outlay expenditures as may be provided for in the Investment Plan, payable from the proceeds of the transactions and use tax. TAMC may issue limited tax bonds, from time to time, to finance any program or project in the Investment Plan. The maximum bonded indebtedness, including issuance costs, interest, reserve requirements, and insurance, shall not exceed the total amount of the proceeds anticipated to be collected by imposition of this transactions and use tax. All costs associated with the issuance of such bonds shall be accounted for within the program category in which the bond proceeds are used. The bonds shall be payable solely from, and shall be secured by a pledge of, the proceeds of the retail transactions and use tax, and may be issued any time before expiration of the tax. TAMC, in allocating the revenues from the Ordinance, shall meet all debt service requirements and other bond related costs prior to allocating funds for other projects or purposes.

Section 25. SEVERABILITY. If any provision of this Ordinance or the application thereof to any person or circumstance is held invalid, the remainder of the Ordinance and the application of such provision to other persons or circumstances shall not be affected thereby.

Section 26. EFFECTIVE DATE. This Ordinance relates to the levying and collecting of transactions and use taxes and shall take effect immediately, subject only to the Operative Date set forth in this Ordinance.

Section 27. EXPIRATION DATE. The authority to levy the tax imposed by this Ordinance shall expire thirty (30) years from the operative date of this Ordinance.
 
PASSED AND ADOPTED by the Transportation Agency for Monterey County, State of California this 22nd day of June 2016, by the following vote:

AYES: T. Bodem, A. Chavez, B. Delgado, J. Edelen, C. Hardy, R. Huitt, M. LeBrarre, K. Markey, J. Martinez, M. Orozco, D. Potter, R. Rubio,     S. Salinas, J. Serrano, E. Smith, and J. Stratton

NOES:

ABSENT: J. Huerta

 

/s/ ALEJANDRO CHAVEZ, VICE CHAIR
TRANSPORTATION AGENCY FOR MONTEREY COUNTY 

ATTEST:
 

 
/s/ DEBRA L. HALE, EXECUTIVE DIRECTOR
TRANSPORTATION AGENCY FOR MONTEREY COUNTY

   
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