Existing law authorizes cities and counties, 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.

If a citizens’ initiative measure that imposes a retail transactions and use tax in the County of Fresno, as specified, is adopted by the electors of the County of Fresno and becomes effective, this bill would designate the Fresno Council of Governments as a local transportation authority for purposes of the citizens’ initiative measure. The bill would authorize the Fresno Council of Governments to receive and allocate the proceeds of the retail transactions and use tax and to otherwise serve as the administering agency for purposes of that citizens’ initiative.

This bill would make legislative findings and declarations as to the necessity of a special statute for the Fresno Council of Governments.

Chapter 8. Fresno Council of Governments

180350.

(a) If a citizens’ initiative measure that imposes a retail transactions and use tax in the County of Fresno, the proceeds of which are to be appropriated under the citizens’ initiative measure to the Fresno Council of Governments for allocation for transportation purposes, is adopted by the electors of the County of Fresno and becomes effective, the Fresno Council of Governments shall be designated a local transportation authority for purposes of the citizens’ initiative measure.

(b) Pursuant to its designation as a local transportation authority under subdivision (a), the Fresno Council of Governments shall be authorized to receive and allocate the proceeds of the retail transactions and use tax and to otherwise serve as the administering agency for purposes of the citizens’ initiative measure described in subdivision (a).

The Legislature finds and declares that a special statute is necessary and that a general statute cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the unique transportation funding crisis being faced by the County of Fresno as a result of the impending expiration of a previously authorized transactions and use tax and the termination of the administering authority of that transportation funding.