ARTICLE 9. Transaction and Use Taxes in the County of Orange

Article 9 added by Stats. 1983, Ch. 1320, Sec. 1.

§§ 130400–130442 · 27 sections

§ 130400 As used in this article: (a) “Commission” means the county transportation commission created in Orange County pursuant to Section 130000. (b) “County” means…
§ 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…
§ 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…
§ 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 tax rate or rates, and…
§ 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…
§ 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…
§ 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…
§ 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 the…
§ 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…
§ 130408 The expenditure plan adopted pursuant to Section 130406, and any amendment adopted pursuant to Section 130407, shall include a provision for an annual…
§ 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 the…
§ 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 Transportation,…
§ 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 2 of the…
§ 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 read as…
§ 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 bonds…
§ 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…
§ 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 time, and…
§ 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 vote of all…
§ 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…
§ 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 the…
§ 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 or bank credits.
§ 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 of and interest on the…
§ 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 terms, at…
§ 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 sold and…
§ 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 companies,…
§ 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 issuance of…
§ 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, 1985, then this…