BILL NUMBER: SB 1889	CHAPTERED  07/09/02

	CHAPTER  119
	FILED WITH SECRETARY OF STATE  JULY 9,2002
	PASSED THE ASSEMBLY  JUNE 20, 2002
	PASSED THE SENATE  MAY 20, 2002
	AMENDED IN SENATE  MAY 15, 2002
	AMENDED IN SENATE  APRIL 30, 2002
	AMENDED IN SENATE  APRIL 17, 2002

INTRODUCED BY   Senator Johannessen

                        FEBRUARY 22, 2002

   An act to add Chapter 2.90 (commencing with Section 7286.47) to
Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to
taxation.

      e law without Governor's signature.  Filed with
Secretary of State July 9, 2002.)



	LEGISLATIVE COUNSEL'S DIGEST


   SB 1889, Johannessen.  Transactions and use tax:  Redding.
   Existing law authorizes various local governmental entities, in
accordance with certain limitations and approval requirements, to
levy transactions and use taxes in accordance with the procedures and
requirements set forth in the Transactions and Use Tax Law.
   This bill would additionally authorize the City of Redding,
subject to the approval of a majority of the voters voting on the
issue at an election, to levy a transactions and use tax pursuant to
the Transactions and Use Tax Law at a rate of 0.25% for general
governmental purposes.
   This bill would make legislative findings and declarations as to
the necessity of a special statute.


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


  SECTION 1.  Chapter 2.90 (commencing with Section 7286.47) is added
to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read:


      CHAPTER 2.90.  REDDING TRANSACTIONS AND USE TAX

   7286.47.  (a) Subject to subdivision (b), the City of Redding may
levy a transactions and use tax at a rate of 0.25 percent, if an
ordinance proposing that tax is approved by a two-thirds vote of all
the members of the city council and the tax is approved by a majority
vote of the qualified voters of the city voting in an election on
the issue.
   (b) (1) Any transactions and use tax levied under this section
shall be levied pursuant to the Transactions and Use Tax Law (Part
1.6 (commencing with Section 7251)).
   (2) The net revenues derived from a tax levied under this section
shall be expended for general governmental purposes.
  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 uniquely difficult fiscal pressures being experienced
by the City of Redding in providing essential services and funding
for city programs and operations.