Balancing Accountability and Flexibility in California’s Local Option Sales Taxes

Details

• Creators:
  Wachs, Martin ; Marks, Jeremy ; King, Hannah ; Lederman, Jaimee S ; Guy, Tamara
• Corporate Creators:
  METRANS Transportation Center (Calif.) ; Pacific Southwest Region 9 UTC, University of Southern California ; University of California Institute of Transportation Studies
• Corporate Contributors:
  Caltrans DRISI ; United States. Department of Transportation. University Transportation Centers (UTC) Program ; United States. Department of Transportation. Office of the Assistant Secretary for Research and Technology
• Subject/TRT Terms:
  • Financing
  • Legislation
  • Local government
  • Policy analysis
  • Political factors
  • Taxes
  • Transportation policy
  • Equity (Justice)
  • Regional transportation
• Publication/ Report Number:
  PSR-18-33 TO-012, PSR-UCLA-18-33
• Resource Type:
  Tech Report
• Geographical Coverage:
  California;United States
• Edition:
  Final report (Feb. 2019 – Jan. 2020)
• Corporate Publisher:
  Pacific Southwest Region University Transportation Center (UTC)
• Abstract:
  Voter-approved Local Option Transportation Sales Taxes (LOSTs) are a major source of revenue for transportation programs in California. LOSTs list projects and programs for voter approval that are to be implemented over long periods of time, often twenty or more years. To respond to changing conditions, agencies often need to amend voter-approved plans. Implementing agencies must be accountable to voters, balancing the need to fulfill commitments made against needs that change over time. Using the text of ballot measures, public utility codes, periodic agency reports, and case studies that included interviews of public officials, this study examines, provisions regarding accountability in California LOSTs, and procedures for amending proposed expenditures. It also reviews lawsuits brought in relation to accountability and plan amendments. It analyzes the ways in which California counties achieve needed flexibility within a framework that demands accountability to the voters. Requirements and patterns differ among counties, but most measures have been adapted to changing circumstances.
• Format:
  PDF
• Funding:
  69A3551747109 Caltrans Grant 65A0674,
• Download URL:
  https://rosap.ntl.bts.gov/view/dot/68726/dot_68726_DS1.pdf
• File Type:
  [PDF - 2.64 MB]
• Collection(s):
  University Transportation Centers
• Main Document Checksum:
  urn:sha-512:6f9a151b64e98e9c58a9ac989254d81df7dba7b06edb70d222512ee9957e62ca35b91db2e8633eeda2770168428c6537e5e37b0cedd3bcce26655b7325c0dbd1