Contra Costa Transportation Authority: transactions and use tax

Contra Costa Transportation Authority may seek voter approval for up to a 1% transportation sales tax above the county’s usual local tax cap.

The law creates room for additional countywide transportation funding in Contra Costa County, but only if voters approve the proposed tax.

What the law does

Authorizes the Contra Costa Transportation Authority to impose a transactions and use tax of up to 1% for countywide transportation programs.
Allows this tax to exceed the usual 2% combined county limit for local transactions and use taxes.
Requires the Authority to adopt an ordinance and obtain voter approval under applicable constitutional requirements.
Requires the tax to otherwise follow the Transactions and Use Tax Law.
Repeals the authorization on January 1, 2045, if voters have not approved the tax by then.

The tax is excluded from the county’s usual combined-rate limit for local transactions and use taxes.