Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Revenue and Taxation Code
Part 5.5. Local Vehicle License Fee Surcharge
(a) The board of supervisors finds both of the following:
(1) That there is traffic congestion within the county that can be alleviated by the operation of public transit and that the cost of funding public transit exceeds the revenues to be collected from a vehicle license fee surcharge.
(2) That the imposition of the vehicle license fee surcharge will reduce the need for any public transit fare increases during the period that the vehicle license fee surcharge is in effect.
(b) The ordinance or resolution proposing the surcharge is adopted by two-thirds of the voters of the county voting on the issue.