Local Option Sales Tax Measures


Revenues are derived from locally imposed ½ percent sales taxes for select counties. Imperial, Los Angeles, Orange, Riverside, and San Bernardino Counties currently have sales tax measures dedicated to transportation expenditures.


Most local sales tax measures are for a limited term, but all continue through the 2012-2035 RTP/SCS planning period. Imperial County Measure D continues through 2050, Orange County Measure M continues through 2041, Riverside County Measure A continues through 2039, and San Bernardino County Measure I continues through 2040. Los Angeles County levies a permanent 1 percent tax (a combination of two ½ percent sales taxes—Proposition A and Proposition C). In addition, Los Angeles County Measure R provides a temporary, additional ½ percent sales tax (on top of the existing, permanent 1 percent sales tax) and continues through 2039. Ventura County is the only county in the SCAG region without a local sales tax measure.


The California State Board of Equalization reports Payments to Special Districts and the Transactions (Sales) and Use Taxes, which include local option sales tax measure revenues.