SEC. 35.
(a) The people of the State of California find and declare all of
the following:
(1) Public safety services are critically important to the security
and well-being of the State’s citizens and to the growth and
revitalization of the State’s economic base.
(2) The protection of the public safety is the first responsibility
of local government and local officials have an obligation to give
priority to the provision of adequate public safety services.
(3) In order to assist local government in maintaining a sufficient
level of public safety services, the proceeds of the tax enacted
pursuant to this section shall be designated exclusively for public
safety.
(b) In addition to any sales and use taxes imposed by the
Legislature, the following sales and use taxes are hereby imposed:
(1) For the privilege of selling tangible personal property at
retail, a tax is hereby imposed upon all retailers at the rate
of 1/2 percent of the gross receipts of any retailer from the sale of
all tangible personal property sold at retail in this State on and after
January 1, 1994.
(2) An excise tax is hereby imposed on the storage, use, or other
consumption in this State of tangible personal property purchased from
any retailer on and after January 1, 1994, for storage, use, or other
consumption in this State at the rate of 1/2 percent of the sales price of the property.
(c) The Sales and Use Tax Law, including any amendments made
thereto on or after the effective date of this section, shall be
applicable to the taxes imposed by subdivision (b).
(d) (1) All revenues, less refunds, derived from the taxes
imposed pursuant to subdivision (b) shall be transferred to the Local
Public Safety Fund for allocation by the Legislature, as prescribed by
statute, to counties in which either of the following occurs:
(A) The board of supervisors, by a majority vote of its membership,
requests an allocation from the Local Public Safety Fund in a manner
prescribed by statute.
(B) A majority of the county’s voters voting thereon approve the
addition of this section.
(2) Moneys in the Local Public Safety Fund shall be allocated for
use exclusively for public safety services of local agencies.
(e) Revenues derived from the taxes imposed pursuant to subdivision
(b) shall not be considered proceeds of taxes for purposes of Article
XIII B or State General Fund proceeds of taxes within the meaning of
Article XVI.
(f) Except for the provisions of Section 34, this section shall
supersede any other provisions of this Constitution that are in conflict
with the provisions of this section, including, but not limited to,
Section 9 of Article II.
(Sec. 35 added Nov. 2, 1993, by Prop. 172. Res.Ch. 41, 1993.)