Bill Text: CA AB881 | 2013-2014 | Regular Session | Amended

---

Bill Title: Local taxation: County of Sonoma.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Engrossed - Dead) 2014-08-13 - Read second time. Ordered to third reading. Re-referred to Com. on RLS. pursuant to Senate Rule 29.10(c). [AB881 Detail]

Download: California-2013-AB881-Amended.html

---

BILL NUMBER: AB 881	AMENDED
	BILL TEXT

	AMENDED IN SENATE  AUGUST 12, 2014
	AMENDED IN SENATE  SEPTEMBER 4, 2013
	AMENDED IN SENATE  JUNE 18, 2013
	AMENDED IN ASSEMBLY  MAY 24, 2013
	AMENDED IN ASSEMBLY  APRIL 22, 2013

INTRODUCED BY   Assembly Member Chesbro
    (   Principal coauthor: 
 Assembly Member   Stone  
) 
    (   Coauthors:  
Assembly Members   Williams  
  and Yamada   ) 
   (Coauthor: Senator  Leno   Wolk  )

                        FEBRUARY 22, 2013

   An act to  amend, repeal, and add Section 8670.40 of, and
to add and repeal Section 8670.43 of, the Government Code, relating
to oil spills.   add and repeal Chapter 4.1 (commencing
with Section 7300) of Part 1.7 of Division 2 of the Revenue and
Taxation Code, relating to local taxation. 


	LEGISLATIVE COUNSEL'S DIGEST


   AB 881, as amended, Chesbro.  Oil spill prevention and
administrative fee.   Local taxation: County of Sonoma.
 
   Existing law authorizes various local government entities, subject
to certain limitations and approval requirements, to levy a
transactions and use tax for specific purposes in accordance with the
procedures and requirements set forth in the Transactions and Use
Tax Law, including the requirement that the combined rate of all
taxes that may be imposed under that law in the county may not exceed
2%.  
   This bill would authorize the County of Sonoma and any city within
the county to impose a transactions and use tax for general
purposes, and the county and any city or special district within the
county to impose a transactions and use tax for a specific purpose or
purposes, which may include the support of transportation and road
maintenance programs and library services, that would, in combination
with other specified taxes, exceed the combined rate limit by 0.75%,
if certain requirements are met.  
   These provisions would be repealed by their own terms on January
1, 2022, if the ordinance is not approved, as specified.  
   This bill would make legislative findings and declarations as to
the necessity of a special statute for the County of Sonoma. 

   Existing law imposes an oil spill prevention and administration
fee in an amount determined by the administrator to implement oil
spill prevention activities, but not to exceed, until January 1,
2015, $0.065 per barrel of crude oil or petroleum products, on
persons owning crude oil or petroleum products at a marine terminal
and thereafter the fee is not to exceed $0.05 per barrel. The fee is
deposited into the Oil Spill Prevention and Administration Fund in
the State Treasury. Upon appropriation by the Legislature, moneys in
the fund are available for specified purposes, including to cover the
costs incurred by the Oiled Wildlife Care Network for training and
field collection and search and rescue activities.  

   This bill would, instead, on and after January 1, 2015, increase
the maximum annual assessment to $0.07 per barrel of crude oil or
petroleum products. The bill would also allow the assessment to cover
the annual costs incurred by the Oiled Wildlife Care Network on and
after January 1, 2015, and until January 1, 2016. The bill would, on
and after January 1, 2016, continue the assessment of $0.07 per
barrel of crude oil to cover the costs authorized under existing law.
 
   This bill would, until January 1, 2016, allow the administrator to
transfer up to $2,000,000 in funds from the Oil Spill Prevention and
Administration Fund to the Oil Spill Response Trust Fund, as
described, to fund specified activities of the Oiled Wildlife Care
Network. 
   Vote: majority. Appropriation: no. Fiscal committee:  yes
  no  . State-mandated local program: no.


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

   SECTION 1.    Chapter 4.1 (commencing with Section
7300) is added to Part 1.7 of Division 2 of the   Revenue
and Taxation Code   , to read:  
      CHAPTER 4.1.  SONOMA COUNTY TRANSACTIONS AND USE TAXES


   7300.  Notwithstanding any other law, the County of Sonoma and any
city within the county may impose a transactions and use tax for
general purposes, and the county and any city or special district
within the county may impose a transactions and use tax for a
specific purpose or purposes, including, but not limited to, the
support of transportation and road maintenance programs and library
services, that would, in combination with all taxes imposed in
accordance with Part 1.6 (commencing with Section 7251), exceed the
limit established in Section 7251.1 by up to 0.75 percent if all of
the following requirements are met:
   (a) The County of Sonoma or a city or special district within the
county adopts an ordinance proposing the transactions and use tax by
any applicable voting approval requirement.
   (b) The ordinance proposing the transactions and use tax is
approved by the voters voting on the ordinance in accordance with
Article XIII C of the California Constitution. The election on the
ordinance proposing the transactions and use tax may occur on or
after November 4, 2014.
   (c) The transactions and use tax conforms to the Transactions and
Use Tax Law (Part 1.6 (commencing with Section 7251)), other than
Section 7251.1.
   7301.  If, as of January 1, 2022, an ordinance proposing a
transactions and use tax has not been approved as required by
subdivision (b) of Section 7300, this chapter shall be repealed as of
that same date. 
   SEC. 2.    The Legislature finds and declares that a
special law is necessary and that a general law cannot be made
applicable within the meaning of Section 16 of Article IV of the
California Constitution because of the unique fiscal pressures being
experienced in the County of Sonoma in providing essential programs
and services.  All matter omitted in this version of the bill
appears in the bill as amended in the Senate, September 4, 2013.
(JR11)