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

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

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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-Amended.html

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BILL NUMBER: AB 1324	AMENDED
	BILL TEXT

	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, as amended, Skinner. Transactions and use taxes: City of
El Cerrito: County of Contra Costa.
   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 and the County of
Contra Costa, if certain requirements are met, each to impose a
separate transactions and use tax for general purposes at a rate of
no more than 0.5% that, in combination with other specified taxes,
each would exceed the combined rate limit.  Under the bill, these
authorized tax rates 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   These provisions would be repealed by their own terms on January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 
and the County of Contra Costa  .
   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.  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 AND THE COUNTY OF CONTRA COSTA


   7293.   (a)    Notwithstanding any other law,
the City of El Cerrito and the County of Contra Costa each may impose
a separate 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), each
would exceed the limit established in Section 7251.1, if all of the
following requirements are met: 
   (a) 
    (1)  The city or county adopts an ordinance proposing
the transactions and use tax subject to any applicable voter approval
requirement. 
   (b) 
    (2)  The city or county ordinance proposing the
transactions and use tax is submitted to the electorate of the
adopting city or county, 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.

   (c) 
    (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. 
   (d) 
    (4)  The transactions and use tax is imposed on or after
January 1, 2015. 
   (e) 
    (5)  Notwithstanding  subdivision (d), 
 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
subdivision (b) 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 and the County of Contra Costa.