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Proposition A & C Sales Taxes

The majority of Metro funding is provided from the Proposition A & C local sales taxes. The Proposition A sales tax, approved by voters in 1980, is a one-half of 1% tax on most retail sales in the County. Metro returns 25% of the Proposition A tax to the cities in the County for transportation purposes. The balance of the Proposition A tax is restricted 35% for rail development and 40% for discretionary purposes. Almost all of the discretionary portion is used to fund bus service provided by Metro and 16 other municipal bus operators within the County.

The Proposition C sales tax, approved by voters in 1990, is an additional one-half of 1% tax on retail sales in the County. Metro returns 20% of the Proposition C tax to the cities in the County for transportation purposes. The balance of the Proposition C tax is restricted 40% for construction and operation of the bus transit and rail system; 5% to expand rail and bus security; 10% for commuter rail, construction of transit centers, park and ride lots and freeway bus stops; and 25% for transit-related improvements to freeways and state highways.

On November 3, 1998 an initiative affecting the Proposition A and Proposition C sales taxes, in the form of the Act of 1998, was submitted and approved by the votes of Los Angeles County. Pursuant to the Act of 1998 Metro is no longer allowed to expend Proposition A or Proposition C sales tax on the costs of planning, design, construction or operation of any “New Subway.” New Subway is defined to mean any rail line in a tunnel below the earth’s surface, except for the existing segments of the Metro Red Line. The Act of 1998 does not limit in any way the collection of the Proposition A or the Proposition C sales taxes.

The following table presents collections of Proposition A and C sales tax revenues (net of an administrative fee paid to the State Board of Equalization) for the fiscal years ending June 30, 1994 through June 30, 2003.

Fiscal Year Proposition A Sales Tax Receipts Proposition C Sales Tax Receipts
1994 $ 360,021 $ 355,094
1995 384,139 384,029
1996 402,981 408,491
1997 411,529 411,224
1998 438,321 441,929
1999 449,054 452,232
2000 504,353 505,949
2001 528,299 528,432
2002 525,980 525,876
2003 548,287 548,264