Bill Text: CA ABX18 | 2015-2016 | Regular Session | Introduced
Bill Title: Diesel sales and use tax.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Failed) 2016-11-30 - Died at Desk. [ABX18 Detail]
Download: California-2015-ABX18-Introduced.html
BILL NUMBER: ABX1 8 INTRODUCED
BILL TEXT
INTRODUCED BY Assembly Members Chiu and Bloom
JULY 16, 2015
An act to amend, repeal, and add Sections 6051.8 and 6201.8 of the
Revenue and Taxation Code, relating to taxation, and making an
appropriation therefor, to take effect immediately, tax levy.
LEGISLATIVE COUNSEL'S DIGEST
AB 8, as introduced, Chiu. Diesel sales and use tax.
Existing law, beyond the sales and use tax rate generally
applicable, imposes an additional sales and use tax on diesel fuel at
the rate of 1.75%, subject to certain exemptions, and provides for
the net revenues collected from the additional tax to be transferred
to the Public Transportation Account. Existing law continuously
appropriates these revenues to the Controller, for allocation by
formula to transportation agencies for public transit purposes.
This bill, effective July 1, 2016, would increase the additional
sales and use tax rate on diesel fuel to 5.25%. By increasing the
revenues deposited in a continuously appropriated fund, the bill
would thereby make an appropriation.
This bill would include a change in state statute that would
result in a taxpayer paying a higher tax within the meaning of
Section 3 of Article XIII A of the California Constitution, and thus
would require for passage the approval of 2/3 of the membership of
each house of the Legislature.
This bill would take effect immediately as a tax levy.
Vote: 2/3. Appropriation: yes. Fiscal committee: yes.
State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 6051.8 of the Revenue and Taxation Code is
amended to read:
6051.8. (a) Except as provided by Section 6357.3, in addition to
the taxes imposed by this part, for the privilege of selling tangible
personal property at retail a tax is hereby imposed upon all
retailers at the rate of 1.75 percent of the gross receipts of any
retailer from the sale of all diesel fuel, as defined in Section
60022, sold at retail in this state on and after the operative date
of this subdivision.
(b) Notwithstanding subdivision (a), for the 2011-12 fiscal year
only, the rate referenced in subdivision (a) shall be 1.87 percent.
(c) Notwithstanding subdivision (a), for the 2012-13 fiscal year
only, the rate referenced in subdivision (a) shall be 2.17 percent.
(d) Notwithstanding subdivision (a), for the 2013-14 fiscal year
only, the rate referenced in subdivision (a) shall be 1.94 percent.
(e) Notwithstanding subdivision (b) of Section 7102, all of the
revenues, less refunds, collected pursuant to this section shall be
estimated by the State Board of Equalization, with the concurrence of
the Department of Finance, and transferred quarterly to the Public
Transportation Account in the State Transportation Fund for
allocation pursuant to Section 99312.1 of the Public Utilities Code.
(f) Subdivisions (a) to (e), inclusive, shall become operative on
July 1, 2011.
(f) This section shall become inoperative on July 1, 2016, and, as
of January 1, 2017, is repealed, unless a later enacted statute,
that becomes operative on or before January 1, 2017, deletes or
extends the dates on which it becomes inoperative and is repealed.
SEC. 2. Section 6051.8 is added to the Revenue and Taxation Code,
to read:
6051.8. (a) Except as provided by Section 6357.3, in addition to
the taxes imposed by this part, for the privilege of selling tangible
personal property at retail a tax is hereby imposed upon all
retailers at the rate of 5.25 percent of the gross receipts of any
retailer from the sale of all diesel fuel, as defined in Section
60022, sold at retail in this state.
(b) Notwithstanding subdivision (b) of Section 7102, all of the
revenues, less refunds, collected pursuant to this section shall be
estimated by the State Board of Equalization, with the concurrence of
the Department of Finance, and transferred quarterly to the Public
Transportation Account in the State Transportation Fund for
allocation pursuant to Section 99312.1 of the Public Utilities Code.
(c) This section shall become operative on July 1, 2016.
SEC. 3. Section 6201.8 of the Revenue and Taxation Code is amended
to read:
6201.8. (a) Except as provided by Section 6357.3, in addition to
the taxes imposed by this part, an excise tax is hereby imposed on
the storage, use, or other consumption in this state of diesel fuel,
as defined in Section 60022, at the rate of 1.75 percent of the sales
price of the diesel fuel on and after the operative date of this
subdivision.
(b) Notwithstanding subdivision (a), for the 2011-12 fiscal year
only, the rate referenced in subdivision (a) shall be 1.87 percent.
(c) Notwithstanding subdivision (a), for the 2012-13 fiscal year
only, the rate referenced in subdivision (a) shall be 2.17 percent.
(d) Notwithstanding subdivision (a), for the 2013-14 fiscal year
only, the rate referenced in subdivision (a) shall be 1.94 percent.
(e) Notwithstanding subdivision (b) of Section 7102, all of the
revenues, less refunds, collected pursuant to this section shall be
estimated by the State Board of Equalization, with the concurrence of
the Department of Finance, and transferred quarterly to the Public
Transportation Account in the State Transportation Fund for
allocation pursuant to Section 99312.1 of the Public Utilities Code.
(f) Subdivisions (a) to (e), inclusive, shall become operative on
July 1, 2011.
(f) This section shall become inoperative on July 1, 2016, and, as
of January 1, 2017, is repealed, unless a later enacted statute,
that becomes operative on or before January 1, 2017, deletes or
extends the dates on which it becomes inoperative and is repealed.
SEC. 4. Section 6201.8 is added to the Revenue and Taxation Code,
to read:
6201.8. (a) Except as provided by Section 6357.3, in addition to
the taxes imposed by this part, an excise tax is hereby imposed on
the storage, use, or other consumption in this state of diesel fuel,
as defined in Section 60022, at the rate of 5.25 percent of the sales
price of the diesel fuel.
(b) Notwithstanding subdivision (b) of Section 7102, all of the
revenues, less refunds, collected pursuant to this section shall be
estimated by the State Board of Equalization, with the concurrence of
the Department of Finance, and transferred quarterly to the Public
Transportation Account in the State Transportation Fund for
allocation pursuant to Section 99312.1 of the Public Utilities Code.
(c) This section shall become operative on July 1, 2016.
SEC. 5. This act provides for a tax levy within the meaning of
Article IV of the Constitution and shall go into immediate effect.
