67970. (a) A retail transactions and use tax ordinance applicable within the boundaries of the authority may be imposed by the authority in accordance with this chapter and Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, if all of the following occur: (1) The tax ordinance is adopted by a […]
67972. (a) In the ordinance, the authority shall do all of the following: (1) State the nature of the tax to be imposed. (2) Provide the tax rate or the maximum tax rate. (3) Specify the period during which the tax will be imposed. (4) Specify the purposes for which the revenue derived from the tax will be used. (b) The […]
67974. (a) The special election shall be called and conducted in the same manner as provided by law for the conduct of special elections by a county. (b) The sample ballot to be mailed to the voters, pursuant to Section 13303 of the Elections Code, shall be the full proposition, as set forth in the ordinance calling […]
67976. (a) Any retail transactions and use tax ordinance adopted pursuant to this chapter shall be operative on the first day of the first calendar quarter commencing more than 120 days after adoption of the ordinance. (b) Prior to the operative date of the ordinance, the authority shall contract with the State Board of Equalization to perform […]
67978. (a) Prior to calling the election required under Section 67970, the authority shall adopt a transportation plan. The transportation plan shall give due consideration to the needs of both local residents of, and visitors to, the North Lake Tahoe region, and shall provide for the coordination, operation, and expansion of transportation services that are beneficial […]
67980. Expenditure of the revenues derived from the tax imposed pursuant to this chapter, together with other federal, state, and local funds made available to the authority for transportation improvements, shall be in accordance with the transportation expenditure plan. (Added by Stats. 1998, Ch. 1044, Sec. 1. Effective January 1, 1999.)