§ 105115 District Retail Tax Approval
This law lets the board put a sales‑tax measure on the ballot if enough directors agree, and it also lets voters start a tax measure if it meets two simple rules: the tax must be at least 0.25% and the money must go to a rail system.
A city wants to build a new light‑rail line. The board of the transit district gets a vote from a majority of its directors, with at least three directors from each county, and then puts a sales‑tax proposal on the ballot. Or, a group of voters gathers signatures and proposes a 0.5% sales tax to fund the rail line, meeting the voter‑initiative rules.
Because the board got the required votes, they can submit the tax measure to voters. If the voters go the initiative route, their proposal is allowed because the tax rate is higher than 0.25% and the money will be used for the rail system.
Minimum tax rate = (1/4) × 1% = 0.25% (or 0.0025 as a decimal)
A voter initiative proposes a 0.5% sales tax to fund the rail system.
Result: 0.5% is greater than the required minimum of 0.25%, so the rate meets the law’s requirement.
AI-generated — May contain errors. Not legal advice. Always verify source.
§ 105115 District Retail Tax Approval
Last verified: January 11, 2026