California Public Utilities Code ARTICLE 9 - Transaction and Use Taxes in the County of Orange

• Section 130400.
  As used in this article:(a) “Commission” means the county transportation commission created in Orange County pursuant to Section 130000.(b) “County” means the County of Orange.(c) “Transit operations” means...
• Section 130400.5.
  The Legislature, by the enactment of this article, intends the county and cities therein to use any additional funds provided them by this article to...
• Section 130401.
  A retail transactions and use tax ordinance applicable in the incorporated and unincorporated territory of the county may be adopted by the commission in accordance...
• Section 130402.
  The commission, in the ordinance, shall state the nature of the tax to be imposed, shall provide the tax rate or rates or the maximum...
• Section 130403.
  (a) The County of Orange shall conduct the special election called by the commission pursuant to Section 130401, and the commission shall reimburse the county for...
• Section 130404.
  (a) Any transactions and use tax ordinance adopted pursuant to this article shall be operative on the first day of the first calendar quarter commencing more...
• Section 130405.
  The revenues from the taxes imposed pursuant to this article may be allocated by the commission for public transportation purposes, including, but not limited to,...
• Section 130406.
  (a) If the commission decides to adopt a retail transactions and use tax pursuant to this article, the commission shall review and assess the needs for...
• Section 130407.
  (a) The commission may annually review and propose amendments to the expenditure plan adopted pursuant to Section 130406 to provide for the use of additional federal,...
• Section 130408.
  The expenditure plan adopted pursuant to Section 130406, and any amendment adopted pursuant to Section 130407, shall include a provision for an annual allocation of...
• Section 130409.
  An amended expenditure plan adopted pursuant to Section 130407 may include a provision to reduce a tax rate to percentages lower than that approved by...
• Section 130409.5.
  If a retail transactions and use tax is adopted pursuant to this article, the commission shall prepare and submit a report to the Department of...
• Section 130410.
  (a) The commission is authorized to impose a maximum tax rate of 1 percent under this article and Part 1.6 (commencing with Section 7251) of Division...
• Section 130411.
  (a) The actual wording of the proposition on any short form of ballot card, label, or other device, regardless of the system of voting used, shall...
• Section 130412.
  The commission may, as part of the same ballot proposition to approve the imposition of a retail transactions and use tax, seek authorization to issue...
• Section 130413.
  The commission may further, as part of the same proposition, submit to the voters a proposal to increase any appropriations limits heretofore imposed upon the...
• Section 130420.
  (a) The bonds authorized by the voters concurrently with the approval of the retail transactions and use tax may be issued by the commission at any...
• Section 130421.
  (a) Limited tax bonds shall be issued pursuant to a resolution adopted at any time, and from time to time, by the commission by a two-thirds...
• Section 130422.
  (a) The bonds shall bear interest at a rate or rates not exceeding the maximum allowable by law, payable semiannually, except that the first interest payable...
• Section 130423.
  (a) The bonds may be sold as the commission determines by resolution. The commission may sell the bonds at a price below par; provided, however, that...
• Section 130424.
  Delivery of any bonds may be made at any place either inside or outside the state, and the purchase price may be received in cash...
• Section 130425.
  All accrued interest and premiums received on the sale of bonds shall be placed in the fund to be used for the payment of principal...
• Section 130430.
  (a) The commission may provide for the issuance, sale, or exchange of refunding bonds to redeem or retire any bonds issued by the commission upon the...
• Section 130435.
  (a) The commission may borrow money in anticipation of the sale of bonds which have been authorized pursuant to this article, but which have not been...
• Section 130440.
  Any bonds which shall be issued under the provisions of this article shall be legal investment for all trust funds; for the funds of insurance...
• Section 130441.
  Any action or proceeding wherein the validity of the adoption of the retail transactions and use tax ordinance provided for in this article or the...
• Section 130442.
  If the measure to adopt the transaction and use tax pursuant to Section 130401 is not submitted to the electors on or before December 31,...

Last modified: October 22, 2018