This law is about how public transportation funding should work in California. It says that any new funds from this chapter are meant to add to, not replace, the money local governments are already using for public transportation. They also want local governments to keep spending the same amount they are now on transportation.

The law encourages using 'pay-as-you-go' methods, meaning they should pay for transportation projects as they have the funds, over taking on debt. However, if this approach isn't possible due to the size of the project, they allow using bonds (a form of borrowing) instead.

This law allows a county to impose a retail transactions and use tax, which applies to both cities and unincorporated areas within the county. The tax can only be implemented if a two-thirds majority of the local authority approves it, followed by approval from voters in an election. A transportation plan must also be in place. Once approved, the tax remains active for as long as described in the tax law.

If the county wants to extend or reimpose the tax after its initial period, the same voting procedures apply: a two-thirds vote by the authority and then a majority vote by the electors.

This law states that when an authority introduces a new tax, it must clearly describe what the tax is for, set the tax rate or the maximum rate, and indicate how long the tax will last. The money from the tax should be used for specific purposes that must be outlined in the ordinance. The tax rate can increase in small steps of one-quarter of a percent but cannot be more than 1% in total.

The proposal for the tax must also set a limit on how much money the entity can spend, as required by the California Constitution.

This law outlines the procedures for conducting a special election in a county, specifically related to a county transportation measure as per previous Section 180201. If the measure gets approved, the county will be reimbursed for election costs. The election should follow the same rules as other county special elections. The sample ballot mailed to voters must include the full proposition and the transportation expenditure plan. However, if the plan is available on a website, the ballot can instead provide a notice with the website address and a phone number to request a printed copy, which will be sent for free. The website must be user-friendly to ensure easy access for voters.

This law states that if a new tax on transactions and use is adopted, it will go into effect on the first day of the next quarter that starts more than 110 days after the tax is approved. Before the tax takes effect, the involved authority must arrange for the State Board of Equalization to handle the tax's administration and management.

This law states that money collected from specific taxes can be used for building and improving state highways, local streets, and roads as well as public transit systems. 'Public transit systems' also include services for people who may need extra assistance, known as paratransit services.

This section outlines the process for creating and approving a county transportation expenditure plan in California. The plan details how tax revenues and other funds will be used for transportation improvements within a specified period. It must be approved by both the county's board of supervisors and city councils representing the majority of the cities and population in urban areas before adoption. Additionally, the plan must be finalized before the election mentioned in the related code section.

This law allows an authority to review and suggest changes to the county transportation expenditure plan every year. The goal is to accommodate additional funds, unexpected revenues, or unforeseen circumstances. It requires informing the county's board of supervisors and the city councils about any proposed changes, which will take effect 45 days after they are notified.