Bill Text: CA AB792 | 2013-2014 | Regular Session | Amended

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

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Bill Title: Utility user tax: exemption: distributed generation systems.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Passed) 2013-10-04 - Chaptered by Secretary of State - Chapter 534, Statutes of 2013. [AB792 Detail]

Download: California-2013-AB792-Amended.html

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BILL NUMBER: AB 792	AMENDED
	BILL TEXT

	AMENDED IN SENATE  JULY 9, 2013
	AMENDED IN SENATE  JUNE 25, 2013
	AMENDED IN ASSEMBLY  MAY 6, 2013
	AMENDED IN ASSEMBLY  APRIL 1, 2013

INTRODUCED BY   Assembly Member Mullin
   (Principal coauthor: Senator Hill)
    (   Coauthor:  
Assembly Member   Alejo   )


                        FEBRUARY 21, 2013

   An act to add Section 7284.5 to the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 792, as amended, Mullin. Utility user tax: exemption:
distributed generation systems.
   Existing law generally provides that the legislative body of any
city and any charter city may make and enforce all ordinances and
regulations with respect to municipal affairs, as provided,
including, but not limited to, a utility user tax on the consumption
of gas and electricity. Existing law provides that the board of
supervisors of any county may levy a utility user tax on the
consumption of, among other things, gas and electricity in the
unincorporated area of the county.
   This bill would exempt from any utility user tax imposed by a
local jurisdiction, as defined, the consumption of electricity
generated by a renewable distributed generation system that is
installed  before January 1, 2020,  for the exclusive use of
a single customer.
   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 7284.5 is added to the Revenue and Taxation
Code, to read:
   7284.5.  (a) For the purposes of this section, "local jurisdiction"
means any city, county, city and county, including any chartered
city, county, or city and county, district, or public or municipal
corporation.
   (b) There is exempt from any utility user tax on the consumption
of electricity, imposed by any local jurisdiction, a customer's
consumption of electricity generated by a renewable distributed
generation system that is installed  before January 1, 2020,
 for the exclusive use of a single customer.
  SEC. 2.  The Legislature finds and declares that exempting the
consumption of electricity generated by a renewable distributed
generation system that is installed for the exclusive use of a single
customer from local utility user taxes will ensure statewide
uniformity and fairness in the overall imposition of the utility user
tax. Therefore, exempting from utility user taxes the consumption of
electricity generated by a renewable distributed generation system
that is installed for the exclusive use of a single customer is a
matter of statewide concern, and not a municipal affair, as that term
is used in Section 5 of Article XI of the California Constitution.