CA AB2119

Authorizes county boards of supervisors to levy, increase, or extend transactions and use taxes at rates of 0.125 percent or multiples thereof throughout an entire county or within unincorporated areas only.

Requires approval by a two-thirds vote of the board of supervisors and a majority vote of qualified voters in the area where the tax applies (entire county or unincorporated area only).

For specific purpose taxes under Section 7285.5, increases voter approval requirement to a two-thirds vote and mandates an expenditure plan describing specific projects funded by the tax.

Restricts use of tax revenues to general or specific purposes only within the geographic area (county or unincorporated area) where voters approved the tax.