Bill Text: CA AB28 | 2023-2024 | Regular Session | Amended
Bill Title: Firearms and ammunition: excise tax.
Spectrum: Partisan Bill (Democrat 46-0)
Status: (Passed) 2023-09-26 - Chaptered by Secretary of State - Chapter 231, Statutes of 2023. [AB28 Detail]
Download: California-2023-AB28-Amended.html
Amended
IN
Senate
September 01, 2023 |
Amended
IN
Senate
July 13, 2023 |
Amended
IN
Senate
June 26, 2023 |
Amended
IN
Assembly
May 18, 2023 |
Amended
IN
Assembly
March 23, 2023 |
Introduced by Assembly Members Gabriel and McCarty (Principal coauthor: Senator Portantino) (Coauthors: Assembly Members Aguiar-Curry, Alvarez, Bauer-Kahan, Bennett, Berman, Boerner, Wendy Carrillo, Connolly, Mike Fong, Friedman, Gipson, Kalra, Lee, Low, Lowenthal, Petrie-Norris, Quirk-Silva, Santiago, Schiavo, Weber, Wicks, Wood, and Zbur) (Coauthors: Senators Allen, Archuleta, Ashby, Becker, Blakespear, Bradford, Durazo, Glazer, Gonzalez, Laird, Limón, McGuire, Menjivar, Min, Padilla, Rubio, Skinner, Smallwood-Cuevas, Stern, and Wiener) |
December 05, 2022 |
LEGISLATIVE COUNSEL'S DIGEST
Digest Key
Vote: 2/3 Appropriation: YES Fiscal Committee: YES Local Program: YESBill Text
The people of the State of California do enact as follows:
SECTION 1.
This act shall be known, and may be cited, as the Gun ViolenceSEC. 2.
The Legislature hereby finds and declares all of the following:(g)Even the most responsible members of the firearm and ammunition industry profit from commerce in uniquely lethal products that are commonly used to cause death and injury in this state, while enjoying unique exemptions and immunities under federal law from many forms of civil liability, accountability, and product safety regulation that might otherwise incentivize safer business conduct and mitigation efforts.
(h)
(i)This surge in firearm and ammunition sales and profits has occurred alongside
(j)
(k)
(l)
(m)
(n)
(o)
SEC. 3.
Section 26700 of the Penal Code is amended to read:26700.
As used in this division, and in any other provision listed in Section 16580, “dealer,” “licensee,” or “person licensed pursuant to Sections 26700 to 26915, inclusive” means a person who satisfies all of the following requirements:SEC. 4.
Section 26705 of the Penal Code is amended to read:26705.
(a) The duly constituted licensing authority of a city, county, or a city and county shall accept applications for, and may grant licenses permitting, licensees to sell firearms at retail within the city, county, or city and county. The duly constituted licensing authority shall inform applicants who are denied licenses of the reasons for the denial in writing.SEC. 5.
Section 30395 of the Penal Code is amended to read:30395.
(a) The Department of Justice is authorized to issue ammunition vendor licenses to applicants who the department has determined, either as an individual or a responsible person, are not prohibited from possessing, receiving, owning, or purchasing ammunition under subdivision (a) of Section 30305 or federal law, and who provide a copy ofSEC. 6.
Chapter 3 (commencing with Section 34400) is added to Division 12 of Title 4 of Part 6 of the Penal Code, to read:CHAPTER 3. Firearm and Ammunition Excise Tax Certificates of Registration
34400.
(a) The department may revoke any ammunition vendor license or remove any firearms dealer or firearms manufacturer from any centralized list maintained by the department pursuant to Sections 26715, 28450, and 29060, upon notification from the California Department of Tax and Fee Administration that either of the following events has occurred:SEC. 3.SEC. 7.
Part 16 (commencing with Section 36001) is added to Division 2 of the Revenue and Taxation Code, to read:PART 16. FIREARM, AMMUNITION, AND FIREARM PRECURSOR PART EXCISE TAX
CHAPTER 1. General Provisions and Definitions
36001.
For purposes of this part:(c)
(d)
(e)
(f)
(g)
(h)
36005.
(a) There is hereby established in the State Treasury the Gun ViolenceCHAPTER 2. Imposition and Rate of Tax
36011.
Commencing July 1, 2024, an excise tax is hereby imposed upon licensed firearms dealers, firearms manufacturers, and ammunition vendors, at the rate of 11 percent of the gross receipts from the retail sale in this state of any firearm, firearm precursor part, or ammunition.CHAPTER 3. Exemptions
36021.
(a) There are exempted from the tax imposed by this part, the gross receipts from the retail sale of any firearm, firearm precursor part, or ammunition to any active or retired peace officer or any law enforcement agency employing that peace officer.CHAPTER 4. Collection and Administration
36031.
(a) The department shall administer and collect the taxes imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to “fee” shall include the taxes imposed by this part, and references to “feepayer” shall mean any person liable for the payment of the taxes imposed under this part and collected pursuant to that law.36032.
The taxes imposed by this part are due and payable to the department quarterly on or before the last day of the month next succeeding each quarterly period of three months.36033.
On or before the last day of the month following each quarterly period, a return for the preceding quarterly period shall be filed with the department using electronic media. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.36034.
(a) By no later than March 31, 2024, and thereafter, by no later than the last day of each calendar quarter, the Department of Justice (DOJ) shall provide a list, including the names and business locations of all firearm dealers, firearm manufacturers, and ammunition vendors that are licensed by the DOJ or that are included on any of the centralized lists maintained by the DOJ pursuant to Sections 26715, 28450, and 29060 of the Penal Code, to the California Department of Tax and Fee Administration (CDTFA) for the purposes of administering the excise tax imposed pursuant to this part. The DOJ shall also be authorized to provide this information to the CDTFA, upon its request, for the purposes of administering the excise tax imposed pursuant to this part.36035.
Each licensed firearms dealer, firearms manufacturer, or ammunition vendor subject to the36036.
The department shall issue a36037.
IfCommencing on July 1, 2024, it is unlawful for any person who has not registered for a permit or whose permit has been canceled or revoked to operate as a firearm dealer, firearm manufacturer, or ammunition vendor in this state until they have fully complied with the provisions of this part and have been issued a new permit or their permit has been reinstated.