Bill Text: CA AB686 | 2011-2012 | Regular Session | Chaptered

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Bill Title: Local sales and use taxes: transaction and use taxes.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2011-08-04 - Chaptered by Secretary of State - Chapter 176, Statutes of 2011. [AB686 Detail]

Download: California-2011-AB686-Chaptered.html

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BILL NUMBER: AB 686	CHAPTERED
	BILL TEXT

	CHAPTER  176
	FILED WITH SECRETARY OF STATE  AUGUST 4, 2011
	APPROVED BY GOVERNOR  AUGUST 4, 2011
	PASSED THE SENATE  JULY 14, 2011
	PASSED THE ASSEMBLY  MAY 12, 2011
	AMENDED IN ASSEMBLY  MARCH 9, 2011

INTRODUCED BY   Assembly Member Huffman

                        FEBRUARY 17, 2011

   An act to amend Sections 7285, 7285.5, 7285.9, and 7285.91 of the
Revenue and Taxation Code, relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 686, Huffman. Local sales and use taxes: transaction and use
taxes.
   Existing law authorizes the board of supervisors of a county and
the governing body of a city to levy, increase, or extend a
transactions and use tax at a rate of 0.25%, or a multiple thereof,
if approved by the required vote of the board or governing body and
the required vote of qualified voters.
   This bill would instead authorize the levy, increase, or extension
of a transactions and use tax at a rate of 0.125% or a multiple
thereof.


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

  SECTION 1.  Section 7285 of the Revenue and Taxation Code is
amended to read:
   7285.  The board of supervisors of any county may levy, increase,
or extend a transactions and use tax for general purposes at a rate
of 0.125 percent or a multiple thereof, if the ordinance proposing
that tax is approved by a two-thirds vote of all members of the board
of supervisors and the tax is approved by a majority vote of the
qualified voters of the county voting in an election on the issue.
The board of supervisors may levy, increase, or extend more than one
transaction and use tax under this section, if the adoption of each
tax is in the manner prescribed in this section. The transactions and
use tax shall conform to Part 1.6 (commencing with Section 7251).
  SEC. 2.  Section 7285.5 of the Revenue and Taxation Code is amended
to read:
   7285.5.  (a) As an alternative to the procedure set forth in
Section 7285, the board of supervisors of any county may levy,
increase, or extend a transactions and use tax for specific purposes.
The tax may be levied, increased, or extended at a rate of 0.125
percent, or a multiple thereof, for the purpose for which it is
established, if all of the following requirements are met:
   (1) The ordinance proposing that tax is approved by a two-thirds
vote of all members of the board of supervisors and is subsequently
approved by a two-thirds vote of the qualified voters of the county
voting in an election on the issue.
   (2) The transactions and use tax conforms to the Transactions and
Use Tax Law Part 1.6 (commencing with Section 7251).
   (3) The ordinance includes an expenditure plan describing the
specific projects for which the revenues from the tax may be
expended.
   (b) A county shall be deemed to be an authority for purposes of
Chapter 1 (commencing with Section 55800) of Part 3 of Division 2 of
Title 5 of the Government Code.
  SEC. 3.  Section 7285.9 of the Revenue and Taxation Code is amended
to read:
   7285.9.  The governing body of any city may levy, increase, or
extend a transactions and use tax for general purposes at a rate of
0.125 percent or a multiple thereof, if the ordinance proposing that
tax is approved by a two-thirds vote of all members of that governing
body and the tax is approved by a majority vote of the qualified
voters of the city voting in an election on the issue. The governing
body may levy, increase, or extend more than one transaction and use
tax under this section, if the adoption of each tax is in the manner
prescribed in this section. The transactions and use tax shall
conform to Part 1.6 (commencing with Section 7251).
  SEC. 4.  Section 7285.91 of the Revenue and Taxation Code is
amended to read:
   7285.91.  As an alternative to the procedure set forth in Section
7285.9, the governing body of any city may levy, increase, or extend
a transactions and use tax for specific purposes. The tax may be
levied, increased, or extended at a rate of 0.125 percent, or a
multiple thereof, for the purpose for which it is established, if all
of the following requirements are met:
   (a) The ordinance proposing that tax is approved by a two-thirds
vote of all members of the governing body and is subsequently
approved by a two-thirds vote of the qualified voters of the city
voting in an election on the issue.
   (b) The transactions and use tax conforms to the Transactions and
Use Tax Law Part 1.6 (commencing with Section 7251).
   (c) The ordinance includes an expenditure plan describing the
specific projects for which the revenues from the tax may be
expended.