Bill Text: CA AB1896 | 2015-2016 | Regular Session | Introduced
Bill Title: Uniform local sales and use taxes.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2016-11-30 - Died at Desk. [AB1896 Detail]
Download: California-2015-AB1896-Introduced.html
BILL NUMBER: AB 1896 INTRODUCED
BILL TEXT
INTRODUCED BY Assembly Member Brough
FEBRUARY 11, 2016
An act to amend Section 7202 of the Revenue and Taxation Code,
relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 1896, as introduced, Brough. Uniform local sales and use taxes.
Existing law, the Bradley-Burns Uniform Local Sales and Use Tax
Law, authorizes a city, county, or city and county to impose local
sales and use taxes, as specified. That law requires the sales tax
portion of any sales and use tax ordinance adopted under that law to
be imposed for the privilege of selling tangible personal property at
retail and to include specified provisions.
This bill would make nonsubstantive changes to those provisions.
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 7202 of the Revenue and Taxation Code is
amended to read:
7202. The sales tax portion of any sales and use tax ordinance
adopted under this part shall be imposed for the privilege of selling
tangible personal property at retail, and shall include the
following provisions , in substance as
follows: substance:
(a) A provision imposing a tax for the privilege of selling
tangible personal property at retail upon every retailer in the
county at the rate of 11/4 percent of the gross receipts of the
retailer from the sale of all tangible personal property sold by that
person at retail in the county.
(b) Provisions identical to those contained in Part 1 (commencing
with Section 6001), insofar as they relate to sales taxes, except
that the name of the county as the taxing agency shall be substituted
for that of the state and that an additional seller's permit shall
not be required if one has been or is issued to the seller under
Section 6067.
(c) A provision that all amendments subsequent to
after the effective date of the enactment of
Part 1 (commencing with Section 6001) relating to sales tax and not
inconsistent with this part, shall automatically become a part of the
sales tax ordinance of the county.
(d) A provision that the county shall contract prior to
before the effective date of the county sales
and use tax ordinances with the State Board of Equalization to
perform all functions incident to the administration or operation of
the sales and use tax ordinance of the county. Any such contract
shall contain a provision that the county agrees to comply with the
provisions of Article 11 (commencing with Section 29530) of Chapter 2
of Division 3 of Title 3 of the Government Code.
(e) A provision that the ordinance may be made inoperative not
less than 60 days, but not earlier than the first day of the calendar
quarter, following the county's lack of compliance with Article 11
(commencing with Section 29530) of Chapter 2 of Division 3 of Title 3
of the Government Code or following an increase by any city within
the county of the rate of its sales or use tax above the rate in
effect at the time the county ordinance was enacted.
(f) A provision that the amount subject to tax shall not include
the amount of any sales tax or use tax imposed by the State
of California state upon a retailer or consumer.
(g) A provision that there is exempted from the sales tax 80
percent, and on and after July 1, 2004, until the rate modifications
in subdivision (a) of Section 7203.1 cease to apply, 75 percent, of
the gross receipts from the sale of tangible personal property, other
than fuel or petroleum products, to operators of aircraft to be used
or consumed principally outside the county in which the sale is made
and directly and exclusively in the use of the aircraft as common
carriers of persons or property under the authority of the laws of
this state, the United States, or any foreign government.
(h) A provision that any person subject to a sales and use tax
under the county ordinance shall be entitled to credit against the
payment of taxes due under that ordinance the amount of sales and use
tax due to any city in the county; provided that the city sales and
use tax is levied under an ordinance including provisions in
substance as follows:
(1) A provision imposing a tax for the privilege of selling
tangible personal property at retail upon every retailer in the city
at the rate of 1 percent or less of the gross receipts of the
retailer from the sale of all tangible personal property sold by that
person at retail in the city and a use tax of 1 percent or less of
purchase price upon the storage, use or other consumption of tangible
personal property purchased from a retailer for storage, use or
consumption in the city.
(2) Provisions identical to those contained in Part 1 (commencing
with Section 6001), insofar as they relate to sales and use taxes,
except that the name of the city as the taxing agency shall be
substituted for that of the state (but the name of the city shall not
be substituted for the word "state" in the phrase "retailer engaged
in business in this state" in Section 6203 nor in the definition of
that phrase in Section 6203) and that an additional seller's permit
shall not be required if one has been or is issued to the seller
under Section 6067.
(3) A provision that all amendments subsequent to
after the effective date of the enactment of
Part 1 (commencing with Section 6001) relating to sales and use tax
and not inconsistent with this part, shall automatically become a
part of the sales and use tax ordinance of the city.
(4) A provision that the city shall contract prior to
before the effective date of the city sales and
use tax ordinance with the State Board of Equalization to perform all
functions incident to the administration or operation of the sales
and use tax ordinance of the city which shall continue in effect so
long as the county within which the city is located has an operative
sales and use tax ordinance enacted pursuant to this part.
(5) A provision that the storage, use or other consumption of
tangible personal property, the gross receipts from the sale of which
has been subject to sales tax under a sales and use tax ordinance
enacted in accordance with this part by any city and county, county,
or city in this state, shall be exempt from the tax due under this
ordinance.
(6) A provision that the amount subject to tax shall not include
the amount of any sales tax or use tax imposed by the State
of California state upon a retailer or consumer.
(7) A provision that there are exempted from the computation of
the amount of the sales tax the gross receipts from the sale of
tangible personal property to operators of aircraft to be used or
consumed principally outside the city in which the sale is made and
directly and exclusively in the use of the aircraft as common
carriers of persons or property under the authority of the laws of
this state, the United States, or any foreign government.
(8) A provision that, in addition to the exemptions provided in
Sections 6366 and 6366.1, the storage, use, or other consumption of
tangible personal property purchased by operators of aircraft and
used or consumed by the operators directly and exclusively in the use
of the aircraft as common carriers of persons or property for hire
or compensation under a certificate of public convenience and
necessity issued pursuant to the laws of this state, the United
States, or any foreign government is exempt from the use tax.
