Bill Text: CA AB1644 | 2017-2018 | Regular Session | Amended
Bill Title: Transient occupancy tax: report.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2018-02-01 - From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. [AB1644 Detail]
Download: California-2017-AB1644-Amended.html
|
Amended
IN
Assembly
March 21, 2017 |
CALIFORNIA LEGISLATURE—
2017–2018 REGULAR SESSION
| Assembly Bill | No. 1644 |
| Introduced by Assembly Member Bloom |
February 17, 2017 |
An act to amend Section 90 of add Section 7280.1 to the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 1644, as amended, Bloom.
Property taxation: change in ownership information: report to assessor. Transient occupancy tax: report.
Existing law authorizes a city, county, or city and county to impose a transient occupancy tax upon occupancies of lodgings of no more than 30 days.
This bill would require a city, county, or city and county that has imposed a transient occupancy tax to annually report to the State Board of Equalization, on or before March 1, on the amount of transient occupancy taxes collected by the city, county, or city and county for the previous calendar year.
Existing property tax law requires assessees to report change in ownership information to the assessor, as provided.
This bill would make a nonsubstantive change to that provision.
Digest Key
Vote: MAJORITY Appropriation: NO Fiscal Committee:Bill Text
The people of the State of California do enact as follows:
SECTION 1.
Section 7280.1 is added to the Revenue and Taxation Code, to read:7280.1.
A city, county, or city and county that has levied a transient occupancy tax pursuant to Section 7280 shall report to the board, on or before March 1, 2018, and on or before March 1 annually thereafter, on the amount of transient occupancy taxes collected by the city, county, or city and county for the previous calendar year.An assessee shall report change in ownership information to the assessor as provided in Article 2.5 (commencing with Section 480) of Chapter 3 of Part 2.
