ARTICLE 14:
TRANSPORTATION AUTHORITY

Sec. 1401.	Title; Tax Rate; Use of Proceeds.
Sec. 1402.	Definitions.
Sec. 1403.	Purpose.
Sec. 1404.	Administration by Authority.
Sec. 1405.	Contract With State.
Sec. 1406.	Transactions Tax and Rate of 0.5%.
Sec. 1407.	Place of Sale.
Sec. 1408.	Use Tax and Rate of 0.5%.
Sec. 1409.	Adoption of Provisions of State Law.
Sec. 1410.	Limitations on Adoption of Provisions of State Law and Collection of Use Taxes.
Sec. 1411.	Permit Not Required.
Sec. 1412.	Exemptions, Exclusions, and Credits.
Sec. 1413.	Authorization and Limitation on Issuance of Bonds.
Sec. 1414.	Use of Proceeds.
Sec. 1415.	Appropriations Limit.
Sec. 1416.	Amendments.
Sec. 1417.	Penalties.
Sec. 1418.	Severability.
Sec. 1419.	Enjoining Collection Forbidden.
Sec. 1420.	Termination Dates.

 

SEC. 1401. TITLE; TAX RATE; USE OF PROCEEDS.

   (a)   The tax imposed by this Article 14 shall be known as the “San Francisco County Transportation Authority Tax,” and may be referred to herein as the “Tax.”

   (b)   The Tax is a local retail transactions and use tax of 0.5%, as provided in Sections 1406 and 1408 of this Article 14.

   (c)   The proceeds from the Tax shall be spent solely for the purposes set forth in Section 1414 of this Article 14.

(Added by Ord. 267-89, App. 7/27/89; amended by Proposition K, 11/4/2003; Proposition L, 11/8/2022, Eff. 11/8/2022, Oper. 4/1/2023)

Editor's note

   For the New Transportation Expenditure Plan adopted by Proposition K on November 4, 2003, see Administrative Code Appendix 67.

SEC. 1402. DEFINITIONS.

   For the purposes of this Article 14, “Authority” means the San Francisco County Transportation Authority, and “District” means the City and County of San Francisco.

(Added by Ord. 267-89, App. 7/27/89; amended by Proposition K, 11/4/2003; Proposition L,, 11/8/2022, Eff. 11/8/2022, Oper. 4/1/2023)