CA SB1349

Exempts transactions and use tax rates imposed by the San Francisco Bay Area Rapid Transit District in Contra Costa County from the 2% combined rate limit established under the Transactions and Use Tax Law.

Exempts transactions and use tax rates imposed by the Contra Costa Transportation Authority (up to 0.5%) from the 2% combined rate limit, allowing these taxes to exceed the standard limit if approved by voters.

Declares that the exemption for Contra Costa Transportation Authority taxes is declaratory of existing law, not a change in law.

Applies to transactions and use taxes imposed by BART on or before the bill's effective date and by the Contra Costa Transportation Authority that have been voter-approved.

Finds that a special statute is necessary for Contra Costa County due to unique fiscal pressures that cannot be addressed by general law.