Local taxation: County of Sonoma: transactions and use tax.

Existing law authorizes various local government entities, subject to certain limitations and approval requirements, to levy a transactions and use tax for specific purposes in accordance with the procedures and requirements set forth in the Transactions and Use Tax Law, which conforms to the Sales and Use Tax Law, including the requirement that the combined rate of all taxes that may be imposed under that law in the county not exceed 2%. This bill would authorize the County of Sonoma or any city within the county to impose a transactions and use tax for general purposes, and the county, any city within the county, or the Sonoma County Transportation Authority to impose a transactions and use tax for a specific purpose or purposes, which may include the support of transportation and road maintenance programs and library services, that would, in combination with other specified taxes, exceed the combined rate limit by 0.5%, if certain requirements are met. These provisions would be repealed by their own terms on January 1, 2022, if the ordinance is not approved, as specified. This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Sonoma.