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

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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-Introduced.html

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BILL NUMBER: AB 2119	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Stone

                        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, as introduced, 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 or the
unincorporated area of the county, as applicable. 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.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


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 or
the   unincorporated area of the  county  , as
applicable,  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 out
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 or the unincorporated area of the  county , as
applicable,  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