UCLA Institute of Transportation Studies

Local option sales tax (LOST) revenue accounts for a large and growing share of local transportation spending in California and throughout the United States. However, research has yet to explore how these measures fare when implemented. To enhance their popularity at the voting booth, LOSTs almost always include an expenditure plan detailing how revenue will be spent during the lifetime of each measure. Local authorities charged with administering LOST measures are often able to amend these expenditure plans — and, therefore, project lists — during implementation, raising important questions concerning the degree to which local transportation authorities are accountable to the public. While some flexibility is needed to respond to unforeseen circumstances (i.e., lower-than-expected revenue), too much flexibility may allow local officials to implement projects or programs inconsistent with the will of voters. This project explores the tensions and balance between local transportation leaders’ accountability to voters and flexibility in administering California’s LOST revenues.