Bill Text: CA AB2119 | 2013-2014 | Regular Session | Chaptered


Bill Title: Local taxes: transactions and use taxes.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Passed) 2014-07-18 - Chaptered by Secretary of State - Chapter 148, Statutes of 2014. [AB2119 Detail]

Download: California-2013-AB2119-Chaptered.html
BILL NUMBER: AB 2119	CHAPTERED
	BILL TEXT

	CHAPTER  148
	FILED WITH SECRETARY OF STATE  JULY 18, 2014
	APPROVED BY GOVERNOR  JULY 18, 2014
	PASSED THE SENATE  JUNE 30, 2014
	PASSED THE ASSEMBLY  MAY 19, 2014
	AMENDED IN ASSEMBLY  MAY 14, 2014

INTRODUCED BY   Assembly Member Stone
   (Coauthor: Assembly Member V. Manuel Pérez)

                        FEBRUARY 20, 2014

   An act to amend Sections 7285 and 7285.5 of the Revenue and
Taxation Code, relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2119, Stone. Local taxes: transactions and use taxes.
   Existing law authorizes the board of supervisors of a county to
levy, increase, or extend a transactions and use tax, as specified,
if approved by the required vote of the board and the required vote
of the qualified voters.
   This bill would authorize the board of supervisors of a county to
levy, increase, or extend a transactions and use tax throughout the
entire county or within the unincorporated area of the county, if
approved by the qualified voters of the entire county if levied on
the entire county, or of the unincorporated area of the county if
levied on the unincorporated area of the county. This bill would
require the revenues derived from the imposition of this tax to only
be used within the area for which the tax was approved by the
qualified voters.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 7285 of the Revenue and Taxation Code is
amended to read:
   7285.  The board of supervisors of any county may levy, increase,
or extend a transactions and use tax throughout the entire county or
within the unincorporated area of the county for general purposes at
a rate of 0.125 percent or a multiple thereof, if the ordinance
proposing that tax is approved by a two-thirds vote of all members of
the board of supervisors and the tax is approved by a majority vote
of the qualified voters of the entire county if levied on the entire
county or the unincorporated area of the county if levied on the
unincorporated area of the county, voting in an election on the
issue. The board of supervisors may levy, increase, or extend more
than one transaction and use tax under this section, if the adoption
of each tax is in the manner prescribed in this section. The
transactions and use tax shall conform to Part 1.6 (commencing with
Section 7251). The revenues derived from the imposition of a tax
pursuant to this section shall only be used for general purposes
within the area for which the tax was approved by the qualified
voters.
  SEC. 2.  Section 7285.5 of the Revenue and Taxation Code is amended
to read:
   7285.5.  (a) As an alternative to the procedure set forth in
Section 7285, the board of supervisors of any county may levy,
increase, or extend a transactions and use tax throughout the entire
county or within the unincorporated area of the county, as
applicable, for specific purposes. The tax may be levied, increased,
or extended at a rate of 0.125 percent, or a multiple thereof, for
the purpose for which it is established, if all of the following
requirements are met:
   (1) The ordinance proposing that tax is approved by a two-thirds
vote of all members of the board of supervisors and is subsequently
approved by a two-thirds vote of the qualified voters of the entire
county if levied on the entire county or the unincorporated area of
the county if levied on the unincorporated area of the county, voting
in an election on the issue.
   (2) The transactions and use tax conforms to the Transactions and
Use Tax Law Part 1.6 (commencing with Section 7251).
   (3) The ordinance includes an expenditure plan describing the
specific projects for which the revenues from the tax may be
expended.
   (b) A county shall be deemed to be an authority for purposes of
Chapter 1 (commencing with Section 55800) of Part 3 of Division 2 of
Title 5 of the Government Code.
   (c) The revenues derived from the imposition of a tax pursuant to
this section shall only be used for specific purposes within the area
for which the tax was approved by the qualified voters.      
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