Bill Text: CA SB1257 | 2011-2012 | Regular Session | Introduced

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

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Bill Title: Utility user tax: exemption: public transit vehicles.

Spectrum: Slight Partisan Bill (Democrat 2-1)

Status: (Passed) 2012-08-28 - Chaptered by Secretary of State. Chapter 213, Statutes of 2012. [SB1257 Detail]

Download: California-2011-SB1257-Introduced.html

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BILL NUMBER: SB 1257	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator Hernandez

                        FEBRUARY 23, 2012

   An act to amend Section 7284.2 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 1257, as introduced, Hernandez. Taxation: utility user tax:
public transit vehicles.
   Existing law provides that the board of supervisors of any county
may levy a utility user tax on the consumption of, among other
things, electricity, in the unincorporated area of the county.
   This bill would provide that no utility user tax shall be imposed
under these provisions upon electricity consumed from an in-route
fast charger, within a local jurisdiction, that is separately metered
and is dedicated to providing electricity as fuel for an electric
public transit bus.
   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.   It is the intent of the Legislature to recognize that
public transit operators are moving towards the use of electricity as
the primary fuel source to meet air quality objectives at the state
and regional levels, as well as to provide vital public
transportation services to transit-dependent citizens in California.
Further, the Mills-Hayes Act (Section 8655 of the Revenue and
Taxation Code) states that no tax shall be imposed upon fuel used by
public transit operations. Enactment of this legislation will clarify
that, pursuant to the Mills-Hayes Act, the use of electricity as a
motor vehicle fuel for use by an electric public transit bus shall be
exempt from any taxes imposed upon fuel.
  SEC. 2.  Section 7284.2 of the Revenue and Taxation Code is amended
to read:
   7284.2.  (a) The board of supervisors of any county may levy a
utility user tax on the consumption of electricity, gas, water,
sewer, telephone, telegraph, and cable television services in the
unincorporated area of the county.
   (b)  (1)   For purposes of this section, "gas"
shall not be construed as referring to the consumption of compressed
natural gas dispensed by a gas compressor, within a local
jurisdiction, that is separately metered and is dedicated to
providing compressed natural gas as a motor vehicle fuel for use by
the local agency or public transit operator. 
   (2) For purposes of this section, "electricity" shall not be
construed as referring to the consumption of electricity from an
in-route fast charger, within a local jurisdiction, that is
separately metered and is dedicated to providing electricity as a
motor vehicle fuel for use by an electric public transit bus. 
   (c) For 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.
   (d) For purposes of this section "public transit operator" means a
local or regional transit agency or a joint powers agency operating
bus transportation service as defined pursuant to Article 1
(commencing with Section 99200) of Chapter 4 of Part 11 of Division
10 of the Public Utilities Code.