Bill Text: CA AB483 | 2013-2014 | Regular Session | Chaptered

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Bill Title: Local government: taxes, fees, assessments, and charges: definitions.

Spectrum: Partisan Bill (Democrat 4-0)

Status: (Passed) 2013-10-04 - Chaptered by Secretary of State - Chapter 552, Statutes of 2013. [AB483 Detail]

Download: California-2013-AB483-Chaptered.html

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BILL NUMBER: AB 483	CHAPTERED
	BILL TEXT

	CHAPTER  552
	FILED WITH SECRETARY OF STATE  OCTOBER 4, 2013
	APPROVED BY GOVERNOR  OCTOBER 4, 2013
	PASSED THE SENATE  SEPTEMBER 9, 2013
	PASSED THE ASSEMBLY  SEPTEMBER 12, 2013
	AMENDED IN SENATE  SEPTEMBER 4, 2013
	AMENDED IN SENATE  AUGUST 13, 2013
	AMENDED IN SENATE  JUNE 26, 2013

INTRODUCED BY   Assembly Member Ting
   (Coauthors: Assembly Members Atkins and Ian Calderon)
   (Coauthor: Senator Hueso)

                        FEBRUARY 19, 2013

   An act to add Section 53758 to the Government Code, relating to
local government, and declaring the urgency thereof, to take effect
immediately.



	LEGISLATIVE COUNSEL'S DIGEST


   AB 483, Ting. Local government: taxes, fees, assessments, and
charges: definitions.
   Article XIII C of the California Constitution generally requires a
majority vote of the electorate for a local government to impose,
extend, or increase any general tax and a 2/3 vote of the electorate
to impose, extend, or increase any special tax, and permits the use
of the initiative to affect local taxes, assessments, fees, and
charges. Article XIII C of the California Constitution also defines a
local tax and sets out the categories of charges that are excluded
from that definition. Existing law, the Proposition 218 Omnibus
Implementation Act, prescribes specific procedures and parameters for
local jurisdictions to comply with Article XIII C of the California
Constitution, and defines various terms for these purposes.
   This bill would add a provision to the Proposition 218 Omnibus
Implementation Act to additionally define the terms "specific
benefit," and "specific government service" for purposes of Article
XIII C of the California Constitution.
   This bill would declare that it is to take effect immediately as
an urgency statute.


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

  SECTION 1.  The Legislature finds and declares all of the
following:
   (a) Business improvement districts and tourism marketing districts
are important to California's economy, and provide a number of
tourism-related services to California's tourism industry, including
marketing of assessed businesses, tourism promotion, and special
events to attract tourists.
   (b) Business improvement district and tourism marketing district
assessment revenues are intended only to provide benefits or services
directly to those businesses paying the assessment, and business
improvement district and tourism marketing district assessment
revenues cannot be diverted to support general governmental programs.

   (c) The purpose of this bill is to clarify that business
improvement district and tourism marketing district assessments are
not taxes within the meaning of Article XIII C of the California
Constitution merely because they might generate indirect, secondary
benefits for nonpayors, provided that those indirect, secondary
benefits occur incidentally and without cost to the payors of the
assessment.
  SEC. 2.  Section 53758 is added to the Government Code, to read:
   53758.  For purposes of Article XIII C of the California
Constitution and this article:
   (a) "Specific benefit" means a benefit that is provided directly
to a payor and is not provided to those not charged. A specific
benefit is not excluded from classification as a "specific benefit"
merely because an indirect benefit to a nonpayor occurs incidentally
and without cost to the payor as a consequence of providing the
specific benefit to the payor.
   (b) "Specific government service" means a service that is provided
by a local government directly to the payor and is not provided to
those not charged. A specific government service is not excluded from
classification as a "specific government service" merely because an
indirect benefit to a nonpayor occurs incidentally and without cost
to the payor as a consequence of providing the specific government
service to the payor. A "specific government service" may include,
but is not limited to, maintenance, landscaping, marketing, events,
and promotions.
   (c) The local government bears the burden of proving by a
preponderance of the evidence that a levy, charge, or other exaction
imposed for a specific benefit or specific government service is not
a tax, that the amount is no more than necessary to cover the
reasonable costs to the local government in providing the specific
benefit or specific government service, and that the manner in which
those costs are allocated to a payor bear a fair or reasonable
relationship to the specific benefits or specific government services
received by the payor.
  SEC. 3.  This act is an urgency statute necessary for the immediate
preservation of the public peace, health, or safety within the
meaning of Article IV of the Constitution and shall go into immediate
effect. The facts constituting the necessity are:
   In order to ensure compliance with the California Constitution it
is necessary that this act take effect immediately.