Bill Text: CA AB1324 | 2013-2014 | Regular Session | Chaptered

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Bill Title: Transactions and use taxes: City of El Cerrito.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Passed) 2014-09-29 - Chaptered by Secretary of State - Chapter 795, Statutes of 2014. [AB1324 Detail]

Download: California-2013-AB1324-Chaptered.html

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BILL NUMBER: AB 1324	CHAPTERED
	BILL TEXT

	CHAPTER  795
	FILED WITH SECRETARY OF STATE  SEPTEMBER 29, 2014
	APPROVED BY GOVERNOR  SEPTEMBER 29, 2014
	PASSED THE SENATE  AUGUST 21, 2014
	PASSED THE ASSEMBLY  AUGUST 28, 2014
	AMENDED IN SENATE  AUGUST 7, 2014
	AMENDED IN SENATE  JUNE 30, 2014
	AMENDED IN SENATE  JUNE 11, 2014
	AMENDED IN SENATE  JUNE 2, 2014
	AMENDED IN SENATE  MAY 5, 2014
	AMENDED IN ASSEMBLY  MAY 2, 2013
	AMENDED IN ASSEMBLY  MARCH 21, 2013

INTRODUCED BY   Assembly Member Skinner
   (Coauthor: Senator Hancock)

                        FEBRUARY 22, 2013

   An act to add and repeal Chapter 3.8 (commencing with Section
7293) of Part 1.7 of Division 2 of the Revenue and Taxation Code,
relating to taxation.



	LEGISLATIVE COUNSEL'S DIGEST


   AB 1324, Skinner. Transactions and use taxes: City of El Cerrito.
   Existing law authorizes cities and counties, subject to certain
limitations and approval requirements, to levy a transactions and use
tax for general purposes, in accordance with the procedures and
requirements set forth in the Transactions and Use Tax Law, including
a requirement that the combined rate of all taxes that may be
imposed in accordance with that law in the county not exceed 2%.
   This bill would authorize the City of El Cerrito, if certain
requirements are met, to impose a transactions and use tax for
general purposes at a rate of no more than 0.5% that, in combination
with other specified taxes, would exceed the combined rate limit.
Under the bill, this authorized tax rate would not be included in the
calculation of the 2% limitation.
   These provisions would be repealed by their own terms on January
1, 2022, if the ordinance is not approved, as specified.
   This bill would make legislative findings and declarations as to
the necessity of a special statute for the City of El Cerrito.


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

  SECTION 1.  Chapter 3.8 (commencing with Section 7293) is added to
Part 1.7 of Division 2 of the Revenue and Taxation Code, to read:
      CHAPTER 3.8.  LOCAL GOVERNMENT FINANCE IN THE CITY OF EL
CERRITO


   7293.  (a) Notwithstanding any other law, the City of El Cerrito
may impose a transactions and use tax for general purposes at a rate
of no more than 0.5 percent that, in combination with all taxes
imposed pursuant to Part 1.6 (commencing with Section 7251), would
exceed the limit established in Section 7251.1, if all of the
following requirements are met:
   (1) The city adopts an ordinance proposing the transactions and
use tax subject to any applicable voter approval requirement.
   (2) The city ordinance proposing the transactions and use tax is
submitted to the electorate of the adopting city, as applicable, and
is approved by the voters voting on the ordinance as required by
Article XIII C of the California Constitution. The election on the
ordinance proposing the transactions and use tax may occur on or
after November 4, 2014.
   (3) The transactions and use tax conforms to the Transactions and
Use Tax Law (Part 1.6 (commencing with Section 7251)), other than
Section 7251.1.
   (4) The transactions and use tax is imposed on or after January 1,
2015.
   (5) Notwithstanding paragraph (4), an ordinance proposing a
transactions and use tax pursuant to this section shall become
operative as provided in Section 7265.
   (b) Notwithstanding Section 7251.1, the tax rate authorized in
subdivision (a) shall not be considered for purposes of the combined
rate limit established by that section.
   7294.  If, as of January 1, 2022, an ordinance proposing a
transactions and use tax has not been approved as required by
paragraph (2) of subdivision (a) of Section 7293, this chapter shall
be repealed as of that same date.
  SEC. 2.  The Legislature finds and declares that a special law is
necessary and that a general law cannot be made applicable within the
meaning of Section 16 of Article IV of the California Constitution
because of the unique fiscal and public service pressures being
experienced in the City of El Cerrito.