Bill Text: CA AB491 | 2023-2024 | Regular Session | Amended

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

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Bill Title: Local government: fines and penalties.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed) 2024-07-02 - In committee: Set, first hearing. Hearing canceled at the request of author. [AB491 Detail]

Download: California-2023-AB491-Amended.html

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Amended  IN  Senate  May 24, 2023

CALIFORNIA LEGISLATURE— 2023–2024 REGULAR SESSION

Assembly Bill

No. 491

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Introduced by Assembly Member Members Essayli and Wallis
(Coauthors: Assembly Members Alanis, Wendy Carrillo, Chen, Dixon, Flora, Friedman, Gallagher, Hoover, Jackson, Lackey, Low, Mathis, Joe Patterson, and Waldron)
(Coauthors: Senators Newman, Ochoa Bogh, Seyarto, and Wilk)

February 07, 2023

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An act to amend Section 7085 of the Revenue and Taxation Code, relating to taxation. An act to add Section 32004 to, and to add and repeal Section 32005 of, the Food and Agricultural Code, relating to animal shelters.

LEGISLATIVE COUNSEL'S DIGEST

AB 491, as amended,  Essayli. Sales and use taxes: public hearings. Animal shelters: 72-hour public notice: euthanasia: study.

Existing law declares that it is the policy of the state that no adoptable animal should be euthanized if it can be adopted into a suitable home. Existing law also declares that it is the policy of the state that no treatable animal should be euthanized.

This bill, Bowie’s Law, would require all animal shelters, as defined, to provide public notice on their internet website at least 72 hours before euthanizing any dog, cat, or rabbit, except as provided. The bill would require that notice to indicate that the animal is subject to euthanasia and to include information about the animal and its availability for adoption. The bill would authorize an animal shelter to provide this public notice for less than 72 hours if the animal shelter makes certain determinations. The bill would, for each instance where the animal shelter provides public notice for less than 72 hours, require the animal shelter to document the reason and to keep it on file and available for public inspection, as provided. By imposing new requirements on a public animal control agency or shelter, the bill would constitute a state-mandated local program.

The bill would also require the Department of Food and Agriculture to conduct a study on the overcrowding of California’s animal shelters, the ways in which the state might address animal shelter overcrowding, and the feasibility of a statewide database of dogs and cats that provides public notice and information at the statewide level, as specified. The bill would require the department to, on or before January 1, 2026, submit a report on its study findings to the Legislature, as provided. The bill would repeal these study and reporting requirements on January 1, 2027.

The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.

This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.

The Sales and Use Tax Law, administered and enforced by the California Department of Tax and Fee Administration, requires the department to perform annually a systematic identification of areas of recurrent taxpayer noncompliance and to report these findings in its specified annual report to the Governor. Existing law requires the department, in order to prepare the report, to conduct an annual hearing where taxpayers are allowed to present their proposals on changes to the Sales and Use Tax Law.

This bill would require the department to ensure participation in the annual hearing may be virtual or remote.

Digest Key

Vote: MAJORITY   Appropriation: NO   Fiscal Committee: YES   Local Program: NOYES  

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Bill Text

The people of the State of California do enact as follows:

SECTION 1.

 This act shall be known, and may be cited, as Bowie’s Law.

SEC. 2.

 Section 32004 is added to the Food and Agricultural Code, to read:

32004.

 (a) Except for an animal irremediably suffering from a serious illness or severe injury pursuant to Section 17006, newborn animals that need maternal care and have been impounded without their mothers pursuant to Section 17006, and dogs with a history of vicious or dangerous behavior documented by the agency charged with enforcing state and local animal laws pursuant to subdivision (b) of Section 31108.5, an animal shelter shall provide public notice on its internet website at least 72 hours before euthanizing any dog, cat, or rabbit. That notice shall indicate that the animal is subject to euthanasia and shall include information about the animal and its availability for adoption.

(b) (1) An animal shelter may provide the public notice required by subdivision (a) for less than 72 hours if the animal shelter determines that doing so is in the best interest of the animal or the general animal population at the animal shelter.

(2) For each instance where an animal shelter provides a public notice for less than 72 hours pursuant to paragraph (1), the animal shelter shall document the reason and shall keep it on file and available for public inspection for at least three years.

(c) As used in this section, “animal shelter” means a public animal control agency or shelter, society for the prevention of cruelty to animals shelter, or humane society shelter.

(d) Section 9 shall not apply to this section.

SEC. 3.

 Section 32005 is added to the Food and Agricultural Code, to read:

32005.

 (a) The department shall conduct a study on all of the following topics:

(1) The overcrowding of California’s animal shelters.

(2) The ways in which the state might address animal shelter overcrowding.

(3) The feasibility of a statewide database of dogs and cats that provides public notice and information at the statewide level in a manner consistent with Section 32004, including, but not limited to, by pursuing a public-private partnership.

(b) On or before January 1, 2026, the department shall submit a report on its study findings pursuant to subdivision (a) to the Legislature in compliance with Section 9795 of the Government Code.

(c) As used in this section, “animal shelter” means a public animal control agency or shelter, society for the prevention of cruelty to animals shelter, or humane society shelter.

(d) This section shall remain in effect only until January 1, 2027, and as of that date is repealed.

SEC. 4.

 If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.

SECTION 1.Section 7085 of the Revenue and Taxation Code is amended to read:

7085.

(a)The California Department of Tax and Fee Administration shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings in its annual report submitted pursuant to Section 15616 of the Government Code.

(b)As part of the identification process described in subdivision (a), the California Department of Tax and Fee Administration shall do both of the following:

(1)Compile and analyze sample data from its audit process, including, but not limited to, all of the following:

(A)The statute or regulation violated by the taxpayer.

(B)The amount of tax involved.

(C)The industry or business engaged in by the taxpayer.

(D)The number of years covered in the audit period.

(E)Whether or not professional tax preparation assistance was utilized by the taxpayer.

(F)Whether sales and use tax returns were filed by the taxpayer.

(2)(A)Conduct an annual hearing where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Sales and Use Tax Law which may further facilitate achievement of the legislative findings.

(B)The department shall ensure that participation in the annual hearing required by subparagraph (A) may be virtual or remote.

(c)The California Department of Tax and Fee Administration shall include in its report recommendations for improving taxpayer compliance and uniform administration, including, but not limited to, all of the following:

(1)Changes in statute or California Department of Tax and Fee Administration regulations.

(2)Improvement of training of California Department of Tax and Fee Administration personnel.

(3)Improvement of taxpayer communication and education.