RECOMMENDATION(S):
CONSIDER report on options for placing a County sales tax measure on the November 2016 ballot; DETERMINE what further actions should be taken at this time; DIRECT staff as appropriate.
FISCAL IMPACT:
None at this time.
BACKGROUND:
On September 15, 2015, the Board received a report from the Transportation, Water and Infrastructure Committee regarding the Contra Costa Transportation Authority’s (CCTA’s) development of a Transportation Expenditure Plan and potential sales tax ballot measure. At that time, the Board asked for further information about the options for placing a countywide sales tax measure on the November 2016 ballot. Although often called a “sales tax,” the tax in question would technically be a “transactions and use tax,” imposed under Division II, Part 1.7, Chapter 2, of the Revenue and Taxation Code, “Counties Transactions and Use Taxes” (Revenue and Taxation Code section 7285 et. seq.).
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