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(a) This Article 32 is intended to authorize application of the Traffic Congestion Mitigation Tax in the broadest manner consistent with its provisions and with the California Constitution, the United States Constitution, and any other applicable provision of federal or state law.
(b) The Traffic Congestion Mitigation Tax imposed by this Article 32 is in addition to all other City taxes, including without limitation the gross receipts tax imposed by Article 12-A-1 of the Business and Tax Regulations Code, as amended from time to time. Accordingly, by way of example and not limitation, persons subject to both the Traffic Congestion Mitigation Tax and the gross receipts tax shall pay both taxes. Similarly, persons exempt from either the gross receipts tax or the Traffic Congestion Mitigation Tax, but not both, shall pay the tax from which they are not exempt.
(Added by Proposition D, 11/5/2019, Eff. 12/20/2019, Oper. 1/1/2020)
Except as otherwise provided under this Article 32, the Traffic Congestion Mitigation Tax shall be administered pursuant to Article 6 of the Business and Tax Regulations Code, as amended from time to time, including all penalties and other charges imposed by that Article.
(Added by Proposition D, 11/5/2019, Eff. 12/20/2019, Oper. 1/1/2020)
(a) All monies collected under the Traffic Congestion Mitigation Tax Ordinance shall be deposited to the credit of the Traffic Congestion Mitigation Fund, established in Administrative Code Section 10.100-345. The Fund shall be maintained separate and apart from all other City funds and shall be subject to appropriation. Any balance remaining in the Fund at the close of any fiscal year shall be deemed to have been provided for a special purpose within the meaning of Charter Section 9.113(a) and shall be carried forward and accumulated in the Fund for the purposes described in Section 3208(b)(3), below.
(b) Subject to the budgetary and fiscal provisions of the Charter, monies in the Traffic Congestion Mitigation Fund shall be appropriated on an annual or supplemental basis and used exclusively for the following purposes:
(1) Up to 2% of the proceeds of the Traffic Congestion Mitigation Tax distributed in any proportion to the Tax Collector and other City departments, for administration of the Traffic Congestion Mitigation Tax and administration of the Traffic Congestion Mitigation Fund.
(2) Refunds of any overpayments of the Traffic Congestion Mitigation Tax, including any related penalties, interests, and fees.
(3) All remaining amounts for the following purposes, in the following percentages, which amounts shall include the costs of administering the programs described.
(A) 50% to the Municipal Transportation Agency, or any successor agency, for Muni transit service and affordability, system reliability and capacity, and keeping transit infrastructure in a state of good repair, to be used exclusively for the following purposes:
(i) Improving bus and rail service frequency and reliability.
(ii) Maintaining and expanding Muni fleet and facilities.
(iii) Improving access, including stations, escalators, and elevators.
(iv) Improving reliability through fixing and/or replacing rails, overhead wires, associated fixed guideway infrastructure, and traffic signals.
(B) 50% to the San Francisco County Transportation Authority, or any successor body, for planning, design studies, and/or capital improvements that promote users’ safety in the public right-of-way, to be used exclusively for the following purposes:
(i) Pedestrian and bicycle safety infrastructure, including civil and signal improvements, mid-block crossings, and bike boxes.
(ii) Physical protection of bicycle facilities from motorized traffic, including bicycle lanes within street rights-of-way.
(iii) Traffic calming.
(iv) Traffic signal and traffic signal timing improvements.
(v) Maintenance of existing safety infrastructure.
(c) All amounts allocated to the Municipal Transportation Agency under Section 3208(b)(3)(A) shall be credited to the Municipal Transportation Fund as described in Section 8A.105 of Article VIIIA of the Charter.
(d) Commencing with a report filed no later than February 15, 2022, covering the fiscal year ending on June 30, 2021, the Controller shall file annually with the Board of Supervisors, by February 15 of each year, a report containing the amount of monies collected in and expended from the Traffic Congestion Mitigation Fund during the prior fiscal year, the status of any project authorized to be funded by this Section 3208, and such other information as the Controller, in the Controller’s sole discretion, deems relevant to the operation of this Article 32.
(Added by Proposition D, 11/5/2019, Eff. 12/20/2019, Oper. 1/1/2020)
The City is hereby authorized to issue from time to time limited tax bonds to finance the costs of the capital projects described in Section 3208. The City shall be authorized to pledge revenues generated by the Traffic Congestion Mitigation Tax to the repayment of limited tax bonds authorized under this Section 3209. The amount of limited tax bonds authorized hereby shall not exceed $300,000,000 in aggregate principal amount. The Board of Supervisors shall by ordinance or resolution, as applicable, establish the terms of any limited tax bonds authorized hereby, including but not limited to, the amount of the issue, date, covenants, denominations, interest rate or rates, maturity or maturities, redemption rights, tax status, manner of sale, and such other particulars as are necessary or desirable.
(Added by Proposition D, 11/5/2019, Eff. 12/20/2019, Oper. 1/1/2020)
The Board of Supervisors may amend or repeal this Article 32 by ordinance by a two-thirds vote and without a vote of the people except as limited by Articles XIII A and XIII C of the California Constitution.
(Added by Proposition D, 11/5/2019, Eff. 12/20/2019, Oper. 1/1/2020)
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