November 6, 2018 - Measure AA

TRANSPORTATION AUTHORITY OF MARIN
MEASURE AA

MEASURE AA: In order to relieve traffic congestion on Highway 101 and local roads; fix potholes/maintain local roads; improve interchanges/access to/from Highway 101; expand safe routes to schools, including school bus service/funding crossing guards; and, provide local transit, including options for seniors/persons with disabilities, shall Marin County renew the existing half-cent, voter approved sales tax without increasing the current rate, providing $27,000,000 annually for 30 years, with citizens’ oversight, that the State cannot take away?

YES                            NO

COUNTY COUNSEL’S IMPARTIAL ANALYSIS OF MEASURE AA

TRANSPORTATION AUTHORITY OF MARIN RENEWAL OF RETAIL TRANSACTIONS AND USE (SALES) TAX

The Transportation Authority of Marin is a local transportation authority that was created in 2004 pursuant to the California Public Utilities Code and is governed by a Board consisting of one member from each of the cities and towns in Marin, plus all five members from the Board of Supervisors.

In 2004, the voters in Marin County passed a Transportation Authority of Marin special sales tax (retail transactions and use tax) of one half of one percent (.5%) to implement a 20-year Transportation Plan to reduce local traffic congestion. That special tax expires on March 31, 2025.

This Measure seeks to replace the above referenced special tax measure to implement a new 30-year Transportation Plan as outlined below.

Upon approval by a 2/3 vote of the voters in Marin County, effective April 1, 2019, this Measure would authorize the Transportation Authority of Marin to levy a one-half of one percent (.5%) retail transactions and use tax that will supersede and replace the existing tax, for a thirty-year period through March 31, 2049. The purpose of this special tax is to reduce congestion and reduce greenhouse gas emissions, maintain and improve local transportation infrastructure, and provide high quality transportation options for people of all ages who live, work and travel in Marin County, as more specifically described in the Sales Tax Renewal Expenditure Plan, attached to the Measure as Exhibit A. The replacement of the existing tax with the new tax will not increase the current rate. The proceeds of the special tax will yield approximately $27 million annually for 30 years. Annual audits on expenditures will be required and an Independent Citizens’ Oversight Committee will be created.

Additionally, the new 30-year Transportation Plan authorizes the issuance of limited tax bonds to finance the transportation programs and sets an appropriations limit of $70 million.

If this Measure is not approved, the existing retail transaction and use tax for transportation, approved on November 2, 2004, will remain in effect until March 31, 2025.

s/BRIAN WASHINGTON
Marin County Counsel

ARGUMENT IN FAVOR OF MEASURE AA

Vote YES on Measure AA to relieve traffic congestion, repair our roads and address transportation needs in Marin County WITHOUT increasing taxes.

Since 2004, Marin County has relied on local funding to reduce traffic and enhance our transit system. This critical funding is set to expire soon and the transportation services we rely on are in jeopardy. Measure AA is the only plan that continues transportation funding with NO tax increase.

Measure AA will help relieve congestion on Highway 101, including adding an I-580 connector, and will widen the Marin-Sonoma Narrows, reduce emergency response times and make regional transit connections, like the Ferry and Golden Gate Transit. Our deteriorating roads need Measure AA to fix potholes, repair streets and reduce neighborhood traffic.

Vote YES on AA: Safe Streets and Roads WITHOUT Increasing Taxes

• Relieve traffic congestion on Highway 101 and local roads
• Fix potholes and maintain local roads
• Reduce traffic by improving Marin County’s interchanges, intersections, timing of signals and access on and off Highway 101
• Provide matching funds to build a direct connector from Highway 101 to I-580 and the San Rafael-Richmond Bridge
• Provide options for commuters going to and from work to relieve traffic congestion
• Expand Safe Routes to Schools, including saving the Crossing Guard program
• Provide local transit options for seniors and persons with disabilities
• Protect local roads and highways from flooding and sea level rise

Measure AA Mandates Strict Fiscal Accountability Safeguards:

• Every penny will benefit local transportation projects and programs, and cannot be taken by the State
• Independent citizens’ oversight and annual audits will ensure all money is spent as promised

Passing Measure AA is the only way to get millions of dollars in State matching funds for Marin County projects. Without Measure AA, that money will go to other counties.

Measure AA is supported by every mayor and town/ city council in Marin, our business community and the Board of Supervisors – vote YES on AA.

s/JARED HUFFMAN
Congressman 2nd District of California

s/ANN BATMAN
President League of Women Voters of Marin County

s/JASON WEBER
Marin County Fire Chief

s/MARY JANE BURKE
Marin County Superintendent of Schools

s/WILLIAM CARNEY
President Sustainable San Rafael

REBUTTAL TO ARGUMENT IN FAVOR OF MEASURE AA

How’s TAM’s existing congestion relief “program” working out for you?

Has your commute time on 101 fallen or neighborhood traffic reduced?

Have your potholes been filled and roads repaired?

Has it gotten easier to travel around Marin by bus?

After 14 years of paying TAM’s current ½ cent “congestion relief” sales tax, voters have little to applaud.

Now TAM wants free rein until 2049! Avoiding future voter scrutiny is the only reason for a tax measure this long. They can’t plan that far out.

Don’t be misled by proponents’ promises. They’re nothing but a list of projects that poll well. There’s no coherent congestion relief vision, nor sufficient money to deliver all the bright shiny objects promised to voters.

Measure AA proposes Marin taxpayers provide key funding for a direct connector between Hwy 101 and I-580 – helping East Bay commuters. How much more will we pay when costs overrun the purported $135 million? Will the connector ever be built?

Don’t believe TAM’s fear-mongering: There’s no revenue loss or delay for transportation projects if Measure AA fails this November. The current tax doesn’t expire until 2025, over six years from now. What’s the hurry? Is it that TAM wants to get ahead of the next transportation sales tax on the ballot -- a renewal measure for SMART?

Voters risk NOTHING by sending Measure AA back to the drawing boards.

TAM must develop a detailed 10 year vision and expenditure plan.

Marin needs traffic relief. Measure AA doesn’t provide it.

VOTE NO ON MEASURE AA

s/MIMI WILLARD
President Coalition of Sensible Taxpayers

s/DOUGLAS T. KELLY
Director CO$T Marin

s/CARSTEN ANDERSEN
Director CO$T Marin

s/MICHAEL ARNOLD, PhD
Economist

s/DAVID SCHONBRUNN
President Transportation Solutions Defense & Education Fund

ARGUMENT AGAINST MEASURE AA

Voters should reject Measure AA, a thirty-year renewal of the 0.5% county-wide sales tax whose revenues go to the Transportation Authority of Marin.

Thirty years is way too long. The Transportation Authority of Marin doesn’t have a coherent thirty year congestion relief plan.

It has a “Christmas list” of possible near-term projects intended to woo votes. Many of these would be completed in a handful of years. It’s impossible to know how exactly the money will be spent over the subsequent 20-25 years. Why trust TAM will make wise choices as technology, transportation modalities, funding sources and politics evolve?

TAM has ample time to develop a shorter, better, sales tax measure. The current ½ cent tax continues until 2025. What’s the hurry?

TAM should come back to voters with a 10 year sales tax measure and a detailed expenditure plan. It should specify each project’s funding allocation, impact on traffic congestion, and number of people benefiting.

TAM’s twelve not-directly-elected commissioners fund some pet projects ahead of ones citizens want most, like Yellow School Buses, crossing guards, electric vehicle infrastructure, and Adaptive Signal Control Technology (smart traffic lights). TAM now threatens to cut crossing guards or freeze school transit expansion unless we approve Measure AA.

Whatever your politics, Measure AA is bad policy. Learn more at CostMarin.org (sensible taxpayer-voter perspective) and Transdef.org (environmentalist perspective).

Voter-taxpayers deserve a comprehensive transportation vision, more transparency, and a regular opportunity to weigh in.

VOTE NO.

s/MIMI WILLARD
President Coalition of Sensible Taxpayers

s/LAURA EFFEL
Director Coalition of Sensible Taxpayers

s/CARSTEN ANDERSEN
Director CO$T Marin

s/DAVID SCHONBRUNN
President Transportation Solutions Defense and Education Fund

s/MICHAEL ARNOLD, PhD
Economist

REBUTTAL TO ARGUMENT AGAINST MEASURE AA

The opponents of Measure AA are ignoring important facts about this vital measure:

Fact #1: Measure AA has a detailed expenditure plan defining EXACTLY how transportation funding will be spent. Measure AA has received the support of EVERY town and city council in Marin because it focuses on the transportation improvements Marin County needs NOW.

Fact #2: The Measure AA plan was created with over a year of extensive input from the public, transportation planners and Marin County community leaders to focus on the projects that will make the biggest difference for Marin communities. Vote YES on Measure AA to relieve traffic on Highway 101, fix potholes, maintain local roads and improve intersections and timing of signals.

Fact #3: Measure AA is the only plan that renews local transportation funding with NO tax increase for Marin residents. Measure AA will provide the stable source of funding required to complete transportation projects, finish the Marin-Sonoma Narrows and continue providing transit options for seniors and commuters.

Fact #4: Measure AA will qualify Marin County for millions of dollars in matching funds for transportation improvements, including a direct connector from Highway 101 to the San Rafael-Richmond Bridge to reduce congestion. Without Measure AA, these funds will be given to other counties.

Fact #5: The Measure AA plan can only be amended following broad public outreach and approval from Marin’s cities/towns.

Vote YES on Measure AA for a well thought out plan for Marin County transportation improvements.

Join Marin County residents, senior citizens, business owners and community leaders, vote YES on AA for traffic relief and transportation improvements with NO tax increase.

s/GARY PHILLIPS
Mayor City of San Rafael

s/ALLAN BORTEL
Advisory Committee Member Marin County Paratransit Coordinating Council

s/WENDI KALLINS
Co-Founder Marin Safe Routes to Schools

s/COY SMITH
Chief Executive Officer Representing Novato Chamber of Commerce

s/ROBERT T. DOYLE
Marin County Sheriff

FULL TEXT OF MEASURE AA

TRANSPORTATION AUTHORITY OF MARIN
ORDINANCE 2018-01

AN ORDINANCE OF THE TRANSPORTATION AUTHORITY OF MARIN ADOPTING A NEW MARIN COUNTY TRANSPORTATION SALES TAX RENEWAL EXPENDITURE PLAN FOR THE NEXT 30 YEARS, RENEWING AND EXTENDING THE CURRENT ONE-HALF OF ONE PERCENT RETAIL TRANSACTIONS AND USE TAX COLLECTION FOR THE NEXT 30 YEARS, AUTHORIZING THE ISSUANCE OF LIMITED TAX BONDS TO FINANCE TRANSPORTATION IMPROVEMENTS OF THE PLAN, AND SETTING AN ANNUAL APPROPRIATIONS LIMIT OF $70 MILLION

SECTION 1. FINDINGS
Whereas the Transportation Authority of Marin (“TAM”) does hereby find and declare the following:

1. On March 2, 2004, the Marin County Board of Supervisors (“Board of Supervisors”) created TAM by Resolution No. 2004-21, pursuant to Section 180050 of the California Public Utilities Code (“PUC”). As required by California PUC Section 180051(a) a majority of City and Town Councils of Marin County, representing a majority of the incorporated population of Marin, have concurred on the membership of TAM and have designated TAM as the Congestion Management Agency for Marin County.
2. On November 2, 2004, the voters of Marin County approved the authorization of Measure A at the General Election held on November 2, 2004, thereby authorizing that TAM be given the responsibility to administer the proceeds from a one-half of one percent retail transactions and use tax. The duration of the tax is 20 years from the initial year of collection, which began April 1, 2005 with the tax to terminate on March 31, 2025. The tax proceeds will be used to pay for the programs and projects outlined in TAM’s 2004 Sales Tax Expenditure Plan.
3. Pursuant to California PUC Section 180206(a), TAM approved a Final Transportation Sales Tax Sales Tax Renewal Expenditure Plan (“Sales Tax Renewal Expenditure Plan”) on April 26, 2018 to present to the Board of Supervisors and Marin City and Town Councils for approval. As required by California PUC Section 180206(b), the Board of Supervisors and a majority of the City and Town Councils representing a majority of the incorporated population of Marin approved the Sales Tax Renewal Expenditure Plan. Therefore, TAM can now adopt the Sales Tax Renewal Expenditure Plan and adopt a retail transactions and use tax ordinance that requests the Board of Supervisors to place a one-half cent retail and transactions use tax measure to finance the Sales Tax Renewal Expenditure Plan on the November 6, 2018 ballot for consideration by the Marin electorate pursuant to California PUC Section 180201. Being a special tax, the ballot measure would require 2/3-voter approval in order to pass.
4. The Sales Tax Renewal Expenditure Plan has been shaped by years of planning and outreach, including recent, extensive feedback from all City and Town Councils, the Board of Supervisors, the Sales Tax Renewal Expenditure Plan Advisory Committee and many stakeholder groups on the draft plan. The implementation of transportation programs and projects outlined in the Sales Tax Renewal Expenditure Plan would benefit the citizens of Marin County.
5. The Sales Tax Renewal Expenditure Plan outlines a program for utilizing the proceeds of a one-half of one percent retail transactions and use tax extension, which can only be spent on transportation purposes in Marin County. The Sales Tax Renewal Expenditure Plan consists of four implementation categories, is designed to reduce congestion and reduce greenhouse gas emissions, maintain and improve local transportation infrastructure, and provide high quality transportation options for people of all ages who live, work and travel in Marin County. The Sales Tax Renewal Expenditure Plan provides a high degree of accountability, while maintaining the flexibility needed to respond to emerging transportation issues over a 30-year period.
6. Upon approval of the tax measure by the voters of Marin County, effective April 1, 2019, the one-half of one percent retail transactions and use tax will take the place of the existing tax, for a thirty year period through March 31, 2049 and the Sales Tax Renewal Expenditure Plan authorized by this Ordinance 2018-01, setting forth transportation projects, programs and other improvements eligible to be funded over the next 30 years, specifying eligibility and other conditions and criteria under which such revenues shall be made available, and making provisions for the adoption of future Sales Tax Renewal Expenditure Plan amendments. In the event Marin County voters do not approve the renewal and extension of the retail transaction and use tax for transportation, the existing retail transaction and use tax for transportation approved on November 2nd, 2004 and TAM’s 2004 Sales Tax Expenditure Plan would remain in effect until March 31, 2025.
7. This one half of one percent retail transactions and use tax, and the accompanying Sales Tax Renewal Expenditure Plan will supersede and replace the existing one half of one percent retail transactions and use tax and 2004 Sales Tax Expenditure Plan, adopted in Ordinance 2004-1.

SECTION 2. ADOPTION
Now, therefore, based on the findings in Section 1 above, TAM does hereby ordain the adoption of the Sales Tax Renewal Expenditure Plan attached to this ordinance and identified as “Exhibit A.” Consistent with Public Utilities Code Section 180207, TAM may annually review and propose amendments to the Sales Tax Renewal Expenditure Plan adopted pursuant to Public Utilities Code Section 180206 to provide for the use of additional federal, state, and local funds, to account for unexpected revenues, or to take into consideration unforeseen circumstances. Now, therefore, TAM does hereby further ordain adoption of a retail transactions and use tax ordinance as follows:

SECTION 3. TITLE
This ordinance shall be known as the “TAM Retail Transactions and Use Tax Ordinance.”

SECTION 4. PERIOD OF TAX
This ordinance renews and extends the current collection in Marin County of a one-half of one percent retail transactions and use tax for transportation purposes for a thirty-year period, beginning April 1, 2019. There shall be no coincidental assessment of the existing Measure A retail transactions and use tax approved by the voters on November 2, 2004 (which is hereby repealed by the voters effective as of March 31, 2019) and the retail transactions and use tax to be imposed pursuant to this Ordinance, collection of which will commence on April 1, 2019 and will terminate on March 31, 2049. In the event Marin County voters do not approve the renew and extend sales tax measure, the existing retail transaction and use tax for transportation approved on November 2nd, 2004 and TAM’s 2004 Sales Tax Expenditure Plan would remain in effect until March 31, 2025.

SECTION 5. PURPOSE
The Board of Supervisors, and a majority of the cities of Belvedere, Larkspur, Mill Valley, Novato, San Rafael, and Sausalito, and the towns of Corte Madera, Fairfax, Ross, San Anselmo, and Tiburon, representing all of the cities and towns in Marin County and all of the incorporated population have approved the Sales Tax Renewal Expenditure Plan as required by Public Utilities Code Section 180206(b). Pursuant to Public Utilities Code Section 180201, TAM requests the Board of Supervisors to call for a special election (to be consolidated with the County of Marin’s General Election) to be held on November 6, 2018 and to submit a measure to the voters of Marin County for their approval that would, if so approved, authorize TAM to extend collection of the existing one-half of one percent retail transactions and use tax through March 31, 2049 and authorize TAM to issue limited tax bonds to finance the transportation improvements set forth in the 30-Year Sales Tax Renewal Expenditure Plan.

The purposes of this ordinance are as follows:

1. To renew and extend a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with Revenue and Taxation Code Section 7251) of Division 2 of the Revenue and Taxation Code and Division 19 of the Public Utilities Code, which directs the Board of Supervisors to submit the tax ordinance for voter approval at the request of TAM, exercising the taxing power granted to TAM created by the Board of Supervisors by Resolution 2004-21 pursuant to Public Utilities Code Division 19.
2. To renew and extend 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.
3. To renew and extend a retail transactions and use tax ordinance that can be administered and collected by the California Department of Tax and Fee Administration (“CDTFA”), as successor to 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 CDTFA in administering and collecting the California State Retail Transactions and Use Tax.
4. To renew and extend a retail transactions and use tax ordinance which can be administered in a manner that will, to the 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.
5. To fund, improve, construct, maintain, and operate certain transportation projects and programs contained in the Sales Tax Renewal Expenditure Plan, which is incorporated herein by this reference and attached as “Exhibit A” to this ordinance, and as may be amended pursuant to applicable requirements.
6. To set a term of thirty years during which time this renewed and extended tax shall be imposed pursuant to the authority granted by Division 19 of the Public Utilities Code.

SECTION 6. CONTRACT WITH STATE
Prior to the operative date, TAM shall contract with the CDTFA to perform functions incident to the administration and operation of this transactions and use tax.

SECTION 7. TRANSACTIONS TAX RATE OF ONE-HALF OF ONE PERCENT
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 one-half of one percent 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 date. This renewed and extended tax shall be imposed for a period of thirty years described in Section 4 herein.

SECTION 8. 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 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 made. 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 adopted by the California Department of Tax and Fee Administration.

SECTION 9. USE TAX RATE OF ONE-HALF OF ONE PERCENT
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 date for storage, use, or other consumption in this County at the rate of one-half of one percent of the sales price of the property. 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. This renewed and extended tax shall be imposed for the period of thirty years described in Section 4 herein.

SECTION 10. 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, all of the provisions of Part I 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 11. LIMITATIONS ON ADOPTION OF STATE LAW AND COLLECTION OF USE TAXES
In adopting the provisions of Part I of Division 2 of the Revenue and Taxation Code, wherever the State of California is named or referred to as the taxing agency, the name of TAM shall be substituted therefore. The substitution, however, shall not be made when the word State is used as part of the title of the State Controller, State Treasurer, State Board of Control, California Department of Tax and Fee Administration, State Treasury, or the Constitution of the State of California if the substitution would require action to be taken by or against the Authority or any agency, officer, or employee thereof rather than by or against the CDTFA, as successor to the State Board of Equalization, in performing the functions incident to the administration or operation of this ordinance. The 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 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 said provisions of that code. 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. 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. 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 of the retailer in the County or through any representative, agent, canvasser, solicitor, subsidiary, or person in the County under authority of the retailer. “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 I (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 Chapter 2 of Division 3.5 (commencing with Section 9840) of 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.

SECTION 12. 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 13. EXEMPTIONS, EXCLUSIONS, AND CREDITS

1. 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 the amount of any state-administered transactions or use tax.
2. 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 consumed principally outside Marin 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 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:
      1. With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter I (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 9840 of the Vehicle Code, by registration to an out-of-County address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his principal place of residence.
      2. 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 B.3 and B.4 above, 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 upon notice, whether or not such right is exercised.
3. 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. Other than fuel or petroleum products, purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire of 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.
   2. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance.
   3. If the possession of, or the exercise of any right or power over, tangible personal property 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 prior to the operative date of this ordinance.
   4. For the purposes of subsection C.3 above, 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.
4. 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 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 14. PROPOSITION
There shall be proposed to the voters of Marin County the following proposition:

In order to:

• relieve traffic congestion on Highway 101 and local roads;
• fix potholes/maintain local roads;
• improve interchanges/access to/from Highway 101;
• expand safe routes to schools, including school bus service/funding crossing guards; and,
• provide local transit, including options for seniors/persons with disabilities;

Shall Marin County renew the existing half-cent, voter approved sales tax without increasing the current rate, providing $27,000,000 annually for 30 years, with citizens’ oversight, that the State cannot take away?

SECTION 15. LIMITATION ON ISSUANCE OF BONDS
The Authority is authorized to issue bonds to finance capital outlay expenditures. The maximum bonded indebtedness is limited by PUC Section 180250.

SECTION 16. USE OF PROCEEDS
The proceeds of the taxes imposed by this ordinance shall be used solely for the projects and purposes set forth in the Sales Tax Renewal Expenditure Plan attached as “Exhibit A” and for the administration thereof.

SECTION 17. APPROPRIATIONS LIMIT
For purposes of Article XIIIB of the State Constitution, the appropriations limit for the Authority for fiscal year 2019-2020 and thereafter shall be $70,000,000, unless that amount should be amended pursuant to applicable law.

SECTION 18. 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 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 19. ENJOINING COLLECTION FORBIDDEN
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 TAM, or against any officer of the state or TAM, 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 20. EFFECTIVE DATE, PUBLICATION, AND SEVERABILITY
The Transportation Authority of Marin does hereby further ordain the following:

1. Effective Date and Publication. This ordinance shall be, and is hereby declared to be, in full force and 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. A summary shall be published once before August 10, 2018 (15 days after its passage), with the names of the Commissioners voting for and against same, in the Marin Independent Journal, a newspaper of general circulation, published in the County of Marin.
2. Severability. If any term, provision, or portion of this ordinance is held by a court of competent jurisdiction to be invalid, void, or unenforceable, the remaining portions of this ordinance shall continue in full force and effect unless amended or modified by the County.

SECTION 21. VOTE
PASSED AND ADOPTED at a regular meeting of the Transportation Authority of Marin, on the 26th day of July 2018 by the following vote to-wit:

AYES: Commissioners: Andrews, Arnold, Colbert, Connolly, Fredericks, Hillmer, Lucan, Phillips, Reed, Rice, Rodoni, Sears, Withy

NOES: Commissioners: None
ABSENT:Commissioners: Campbell, Kuhl, Moulton-Peters

s/STEPHANIE MOULTON-PETERS
Chair TRANSPORTATION AUTHORITY OF MARIN

ATTEST:
s/DIANNE STEINHAUSER
Executive Director

Transportation Authority of Marin
2018 FINAL EXPENDITURE PLAN

MARIN COUNTY TRANSPORTATION SALES TAX RENEWAL