Opinion No. (1998)

DANIEL E. LUNGREN Attorney General ANTHONY M. SUMMERS Deputy Attorney General THE HONORABLE THOMAS F. CASEY III, SAN MATEO COUNTY COUNSEL, has requested an opinion on the following question: Does the County of San Mateo have the authority to impose a 0.5 percent transactions and use tax for the support of public elementary and secondary education, community colleges, parks, recreation, and libraries, which tax would be used to fund these activities in incorporated as well as unincorporated areas of the county? CONCLUSION The County of San Mateo has the authority to impose a 0.5 percent transactions and use tax for the support of public elementary and secondary education, community colleges, parks, recreation, and libraries, which tax would be used to fund these activities in incorporated as well as unincorporated areas of the county. However, prior approval by two-thirds of the electorate is necessary. ANALYSIS Section 24 of article XIII of the Constitution states: "The Legislature may not impose taxes for local purposes but may authorize local governments to impose them." With respect to what is generally known as "sales taxes," the Legislature has imposed such taxes at the state…