The governing board of the Public Transit Revenue Measure District may impose a retail transactions and use tax ordinance applicable to the entire district if the electors voting on the measure vote to approve its imposition at the November 3, 2026, statewide general election. The district includes Alameda, Contra Costa, San Francisco, San Mateo, and Santa Clara counties. In the ordinance, the board must: (1) state the nature of the tax to be imposed; (2) provide the tax rates as follows: the tax rate will be 0.5% in Alameda, Contra Costa, San Mateo, and Santa Clara counties, and 1% in the City and County of San Francisco; and (3) specify that the tax will be imposed for 14 years beginning on the date the ordinance becomes operative. In addition, the retail transactions and use tax rate imposed may, in combination with all taxes imposed, exceed the 2% maximum district tax rate cap. Ch. 740 (S.B. 63), Laws 2025, effective January 1, 2026