This is an archive of a past election.|
See http://www.smartvoter.org/ca/alm/ for current information.
Transportation Sales Tax Measure
2/3 Approval Required
Pass: 240557 / 70.76% Yes votes ...... 99417 / 29.24% No votes
Index of all Measures
|Results as of Dec 28 11:38am, 100.00% of Precincts Reporting (1118/1118)|
|Information shown below: Impartial Analysis | Arguments | Full Text|
Shall voters authorize implementing the Alameda County 30 year Transportation Expenditure Plan to: Expand and modernize BART in Alameda County; Improve transit connections to jobs and schools; Fix roads, improve highways and increase bicycle and pedestrian safety; Reduce traffic congestion and improve air quality; and Keep senior, student, and disabled fares affordable?
Approval augments by ˝ cent and extends the existing County sales tax, with independent oversight and audits. All money will benefit local residents.
The Alameda County Congestion Management Agency and the Alameda County Transportation Improvement Authority merged to create the Commission in July of 2010 The Commission has the authority to increase the transactions and use tax upon approval by two thirds of the votes cast under the terms of the measure and California Public Utilities Code section 180201
The tax proceeds will only fund the projects and programs outlined in the Alameda County 2014 Transportation Expenditure Plan (the "Plan"), which may be amended, the Plan 1s printed in the voter pamphlet. According to the Plan, 48% of the tax proceeds will fund BART, bus, senior and youth transit, 30% of the tax proceeds will fund improvements to local streets and roads, 9% of the tax proceeds will be spent on traffic relief on highways in Alameda County; 8% of the tax proceeds will be used for local bicycle and pedestrian paths and safety; 4% of the tax proceeds will fund community development investments, and 1% of the tax proceeds will fund technologies to manage the transportation system. The tax proceeds may only fund transportation improvements in Alameda County
Under the measure's terms, the salaries and benefits of administrative staff shall not exceed 1% of the tax proceeds. The remaining administrative costs shall not exceed 4% of the tax proceeds.
The measure also authorizes the Commission to issue tax bonds to finance the Plan's projects. The Commission shall not have outstanding at any one time limited tax bonds in excess of one billion dollars.
The measure creates the Independent Watchdog Committee ("Committee") The Committee will review and oversee all expenditures of the tax proceeds and report directly to the public. The Committee's annual report will include information on spending and the progress made in implementing the Plan. The expenditures are also subject to annual independent audits.
If two-thirds of the qualified electors voting on this measure do not vote for approval, the measure will fail, and the Commission will not be authorized to extend and increase the tax outlined above
This measure is placed on the ballot by the Board of Supervisors of the County of Alameda.
League of Women Voters
Voices of those in favor of and against this measure
|Arguments For Measure BB||Arguments Against Measure BB|
|First approved by Alameda County voters in 1986 and renewed in 2000 with 81% voter approval, Measure BB's predecessor measures have provided critical transportation infrastructure and services for nearly three decades.
Measure BB is a detailed plan; the result of four years of careful planning in collaboration with seniors, business and community leaders, environmentalists, transit activists and taxpayer advocates.
Measure BB will expand BART, keep fares affordable for seniors, disabled and young people, fix roads, fill potholes, restore bus transit services and reduce traffic congestion to manage our aging infrastructure and provide good transportation for Alameda County residents.
Measure BB will also create jobs and grow our local economy. A recent study by the Bay Area Economic Council found that Measure BB will create 150,000 jobs and provide nearly 20 billion dollars of economic investment in Alameda County.
This detailed plan was developed to benefit Alameda County residents. The plan reduces greenhouse gas emissions and slows the increase of vehicle miles travelled while expanding our local transportation network. Measure BB will:
Every city in Alameda County voted unanimously to support Measure BB. Seniors, transit activists, taxpayer advocates, business leaders, environmentalists and neighborhood leaders throughout Alameda County all agree: vote YES on Measure BB
Measure BB would double the current transportation sales tax and extend it for 30 more years, thereby saddling Alameda County's struggling middle class, seniors, poor and small businesses with the highest county sales tax in California. Yet, if approved, the measure would buy nothing but a $7.8 billion mixed bag of unrelated projects.
Despite the billions of transportation dollars spent in Alameda County over the past 25 years, not much has changed for the better. On the contrary, during this period, public transit use has declined and traffic congestion has gotten worse. If approved, Measure BB would bring more of the same.
For example, the measure would allocate $400 million toward a $1.2 billion BART extension to Livermore. This is plainly not a prudent use of tax dollars. There are far more cost-effective ways of providing excellent transit service to the County's outlying communities.
Under this measure, AC Transit would receive $1.5 billion, with no strings attached. Instead of simply restoring previous service levels, AC Transit must be required to improve its operating efficiency, streamline its routes, reduce duplicative service and coordinate better with BART.
Under Measure BB's misplaced priorities, motor vehicle travel in Alameda County would increase by a whopping 46%, according to the Countywide Transportation Plan (page 3- 11). This would result in both unprecedented traffic congestion on city streets and sharply higher greenhouse gas emissions.
Reject this regressive tax increase! Send a message to County officials that you want a better plan that:
1. Bob Feinbaum, Co-Founder Bay Area Transportation Working Group
2. Gerald Cauthen, Treasurer - TRANSDEF
3. Sherman Lewis, Former BART Director
4. Douglas L. Mann, Pleasanton Business Owner
5. Paul D Cummings, Jr, Oakland-Based Association Executive
Fact: The Sierra Club, League of Conservation Voters, TransForm, Bike East Bay and many others support Measure BB because it will slow the increase in vehicle miles travelled. With BB, traffic congestion and air pollution will decrease below what they would be without BB because vehicle miles traveled will drop below the rate of population growth.
Fact: The United Seniors of Alameda County endorse Measure BB because it will expand services and keep transit affordable for seniors, young and disabled people. It will expand and upgrade BART in Alameda County and provide transportation independence for our most vulnerable populations.
Fact: The Alameda County Taxpayers Association and the Alameda County Leagues of Women Voters endorse BB because it includes a detailed plan backed by the best possible (AAA) bond rating with independent citizen's oversight, annual financial audits and strict performance measures for all funding recipients. Every dollar stays in Alameda County to improve local transportation.
Nearly everyone who has studied this measure supports it. The League of Women Voters, United Seniors, Alameda County Taxpayers, Sierra Club, Local Chambers of Commerce, and every city in Alameda County unanimously endorse Measure BB.
Expand BART and transit, protect our seniors, disabled and young people, decrease traffic congestion and generate 150,000 new Alameda County jobs.
|Full Text of Measure BB|
|Extension Of An Existing And Augmentation By One-Half Of One Percent Of Alameda County's Transactions And Use Tax Until March 31, 2045 By The Alameda County Transportation Commission For Transportation Purposes, For The Issuance Of Limited Tax Bonds, And For Other Purposes
ARTICLE I General
Section 1. Title
This ordinance shall be known as the "Alameda County Transportation Commission Transaction and Use Tax Ordinance" and may also be referenced as the "Ordinance" herein. This ordinance shall be applicable in the incorporated and unincorporated territory of the County of Alameda.
Section 2. Period of Tax
This Ordinance is intended to extend and augment the imposition and collection in Alameda County of an existing one-half of one percent transactions and use tax for transportation purposes. The existing tax currently will expire as of March 31, 2022; this measure will extend the expiration of that tax to March 31, 2045. The Ordinance will also augment the tax by one-half of one percent which shall be imposed beginning at the close of polls on the day of the election at which the measure is adopted by two- thirds vote of the electors voting on the measure or as soon thereafter as the tax may be law fully imposed until March 31, 2045, for a total tax of one percent.
Section 3. Purpose
Alameda CTC is the result of a merger of the Alameda County Transportation Improvement Authority, which formerly ad ministered the existing half-cent transaction and use tax, and the Alameda County Congestion Management Agency, which was formerly responsible for long-range planning and programming of transportation funds. Pursuant to Division 19 of the Public Utilities Code (commencing with Section 180000), Alameda CTC, the Board of Supervisors and the cities of Alameda, Albany, Berkeley, Dublin, Emeryville, Fremont, Hayward, Livermore, Newark, Oakland, Piedmont, Pleasanton, San Leandro and Union City have approved the 2014 Transportation Expenditure Plan adopted by the Alameda CTC Governing Body and have recommended that a measure be submitted to the voters of the County for their endorsement which would, if passed, authorize Alameda CTC to augment by one half of one percent and extend an existing one-half of one percent transactions and use tax scheduled to sunset in 2045, and authorize Alameda CTC to issue limited tax bonds to finance the transportation improvements set forth in the 2014 Transportation Expenditure Plan.
The purposes of this ordinance are as follows:
a) To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with Revenue and Taxation Code Section 7291) of Division 2 of the Revenue and Taxation Code and Division 19 of the Public Utilities Co de which directs the County Board of Supervisors to place the tax ordinance on the ballot for voter approval, exercising the taxing power granted to the Alameda CTC pursuant to Public Utilities Code Division 19, which shall be operative if a two-thirds majority of the electors voting on the measure vote to approve the imposition of the tax.
b) To adopt a retail transactions and use tax ordinance which incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.6 of Division 2 of the Revenue and Taxation Code.
c) To adopt a retail transactions and use tax ordinance which imposes a tax and provides a measure therefor that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from the existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting the California State Retail Transactions and Use Tax
d) To adopt a retail transactions and use tax ordinance which can be administered in a manner that will, to the greatest degree possible consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting the transactions and use taxes and at the same time minimize the burden of record keeping upon persons subject to taxation under the provisions of this ordinance.
e) To improve, construct, maintain, and operate certain transportation projects and facilities contained in the 2014 Transportation Expenditure Plan, which Plan is incorporated here by this reference as though fully set forth herein, and as that Plan may be amended from time to time pursuant to applicable law and as provided in the 2014 Transportation Expenditure Plan. Any amendment must be adopted by a two- thirds vote of the Alameda CTC Governing Body. All jurisdictions within the county will be given a minimum of 45 days to comment on any proposed Transportation Expenditure Plan amendment.
f) To set a term for the tax augmentation which will begin at the close of polls on the day of the election at which the measure is adopted by two-thirds vote of the electors voting on the measure or as soon thereafter as the tax may be law fully imposed until March 31, 2045, and the extension of the existing transaction and use tax beginning April 1, 2022 through March 31, 2045.
Section 4. Contract with State.
Prior to the operative date, Alameda CTC shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this transactions and use tax ordinance; provided that,if Alameda CTC shall not have contracted with the State Board of Equalization prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract.
Section 5. Transactions Tax Rate
For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in this County at the rate of an additional one-half of one percent until March 31, 2045, which tax shall be imposed concurrently with the existing one-half percent tax, of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in this County on and after the operative d ate. This tax shall be imposed through March 31, 2045.
Section 6. Place of Sale.
For the purposes of this ordinance, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or its agent to an out of state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is mad e. In the event a retailer has no permanent place of business in the state or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and ad opted by the State Board of Equalization.
Section 7. Use Tax Rate .
An excise tax is hereby imposed on the storage, use or other consumption in this County of tangible personal property purchased from any retailer on and after the operative tax d ate for storage, use or other consumption in this County at the rate of an additional one-half of one percent until March 31, 2045, which tax shall be imposed concurrently with the existing one-half percent tax, of the sales price of the property until March 31, 2045. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made.
Section 8. Adoption of Provisions of State Law.
Except as otherwise provided in this ordinance and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code (commencing with Section 6001), all of the provisions of Part 1 of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this ordinance as though fully set forth herein.
Section 9. Limitations on Adoption of State Law and Collection of Use Taxes.
In ad opting the provisions of Part I of Division 2 of the Revenue and Taxation
A. Wherever the State of California is name d or referred to as the taxing agency, the name of Alameda CTC shall be substituted therefor. The substitution, however, shall not be made when:
1The word State is used as part of the title of the State Controller, State Treasurer, State Board of Control, State Board of Equalization, State Treasury, or the Constitution of the State of California
2The substitution would require action to be taken by or against Alameda CTC or any agency, officer or employee thereof rather than by or against the State Board of Equalization, in performing the functions incident to the ad ministration or operation of this ordinance;
3The substitution shall not be made in those sections, including, but not necessarily limited to, sections referring to the exterior borders of the State of California, where the result of the substitution would be to:
a. Provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remains subject to tax by the State under the Provisions of Part 1 of Division 2 of the Revenue and Taxation Code; or
b. Impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not remain subject to tax by the state under the said provisions of that code
4. The substitution shall not be made in sections 6701, 6702, (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code.
B. The name of the County shall be substituted for the word " State " in the phrase "retailer engaged in business in this State" in Section 6203 and in the definition of that phrase in Section 6203.
Section 10. Permit Not Required.
If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional transactor's permit shall not be required by this ordinance.
Section 11. Exemptions, Exclusions and Credits.
a) There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley Burns Uniform Local Sales and Use Tax Law or the amount of any state-ad ministered transactions or use tax.
b) There are exempted from the computation of the amount of transactions tax gross receipts from:
1) Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consume d principally outside Alameda County and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this state, the United States, or any foreign government.
2) Sales of property to be used outside the County which is shipped to a point outside the County, pursuant to the contract of sale, by delivery to such point by the retailer or its agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this paragraph, delivery to a point outside the County shall be satisfied:
(i) with respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Chapter 2 of Division 3.5 (commencing with Section 9840) of the Vehicle Code, by registration to an out-of-County a d dress and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fa ct, his principal place of residence, and
(ii) with respect to commercial vehicles by registration to a place of business out-of-county, and a declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address.
3) The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance.
4) A lease of tangible personal property which is a continuing sale of such property for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this ordinance.
5) For the purposes of subsections (3) and (4), the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.
c) There is exempted from the use tax imposed by this ordinance the storage, use or other consumption in this County of tangible personal property:
1) The gross receipts from the sale of which have been subject to a transactions tax under any state ad ministered transactions and use tax ordinance.
2) Other than fuel or petroleum products, purchased by operators of aircraft and used or consume d by such operators directly and exclusively in the use of such aircraft as comm on carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California.
3) If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative d ate of this ordinance.
4) if the possession of, or the exercise of any right or power over, tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this ordinance.
5) For the purposes of subsections (3) and (4), storage, use or other consumption, or possession, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time during which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.
6) Except as provided in sub-paragraph (7), a retailer engaged in business in the County shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the County or participates within the County in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business or the retailer in the County or through any representative, agent, canvasser, solicitor, subsidiary, or person in the County under the authority of the retailer.
7) " A retailer engaged in business in the County" shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with Section 9840) or the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the County.
d) Any person subject to use tax under this ordinance may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district or retailer imposing, or retailer liable for, a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax.
Section 12. Propositions.
There shall be proposed to the voters of Alameda County the following proposition:
" Shall voters authorize implementing the Alameda County 30 year Transportation Expenditure Plan to:
Unless approved by the Alameda CTC Governing Body and by the voters, Alameda CTC shall not have outstanding at any one time in excess of $1,000,000,000 in limited tax bonds.
Section 14. Use of Proceeds.
The proceeds of the transaction and use tax imposed by this ordinance shall be used solely for the projects and purposes set forth in the 2014 Transportation Expenditure Plan, as it may be amended from time to time, and for the ad ministration thereof.
Section 15. Appropriations Limit.
For purposes of Article XIIIB of the State Constitution, the appropriations limit for Alameda CTC for fiscal year 2014-2015 and thereafter, including activities, projects and programs funded by the transaction and tax authorized hereby along with activities, projects and programs funded by other local, state and federal funds, shall be $800,000,000, unless that amount is amended pursuant to applicable law.
Section 16. Amendments.
All amendments subsequent to the effective date of this ordinance to Part I of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and pa rt 1.7 of Division 2 of the Revenue and Taxation Code, and all amendment to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this ordinance; provided, however, that no such amendment shall operate so as to affect the rate of tax imposed by this ordinance.
Section 17. Enjoining Collection Forbidden
Any action or proceedings in any court questioning the validity of the adoption of this transactions and use tax ordinance or issuance of any bonds thereunder or any proceeding related thereto shall commence within six months from the date of the election at which this ordinance is approved. Otherwise, the bonds and all proceedings related thereto, including the adoption and approval of this ordinance, shall be held valid and in every respect legal and incontestable.
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or Alameda CTC, or against any officer of the State or Alameda CTC, to prevent or enjoin the collection under this ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.
Section 18. Severability.
If any provision of this ordinance or the application thereof to any person or circumstance is held invalid, the remainder of the ordinance and the application of such provision to other persons or circumstances shall not be affected thereby.
Section 19. Effective Date.
This ordinance relates, in substantial part, to the continuation and expansion of the authority for Alameda CTC to levy and collect the transactions and use taxes to support the 2014 Transportation Expenditure Plan and shall take effect at the close of the polls on the day of election at which the proposition is adopted by two-thirds vote of the electors voting on the measure, or as soon thereafter as the tax may be lawfully imposed.