BILL NUMBER: AB 863	CHAPTERED  09/10/01

	CHAPTER  263
	FILED WITH SECRETARY OF STATE  SEPTEMBER 10, 2001
	APPROVED BY GOVERNOR  SEPTEMBER 8, 2001
	PASSED THE ASSEMBLY  AUGUST 23, 2001
	PASSED THE SENATE  JULY 19, 2001
	AMENDED IN SENATE  JULY 5, 2001
	AMENDED IN ASSEMBLY  MAY 9, 2001

INTRODUCED BY   Assembly Member Thomson

                        FEBRUARY 22, 2001

   An act to add Chapter 2.98 (commencing with Section 7286.75) to
Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to
taxation.



	LEGISLATIVE COUNSEL'S DIGEST


   AB 863, Thomson.  Transactions and use tax:  City of West
Sacramento.
   Existing law authorizes various local governmental entities,
subject to 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 West
Sacramento, subject to the approval of 2/3 or a majority of the
voters voting on the issue at an election, to levy a tax pursuant to
the Transactions and Use Tax Law at a rate of 0.25% or 0.5%.
   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 2.98 (commencing with Section 7286.75) is added
to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read:


      CHAPTER 2.98.  WEST SACRAMENTO TRANSACTIONS AND USE TAX

   7286.75.  (a) Subject to subdivision (b), the City of West
Sacramento may levy a transactions and use tax at a rate of 0.25
percent or 0.5 percent, if an ordinance proposing that tax is
approved by a two-thirds vote of all of the members of the city
council and the tax is approved by either a two-thirds or a majority
vote of qualified voters of the city voting in an election on the
issue, as determined by the ordinance proposing the tax and
establishing how the revenues derived from the tax shall be expended.

   (b) Any transactions and use tax imposed pursuant to this section
shall be levied in accordance with Part 1.6 (commencing with Section
7251).
  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 West Sacramento in providing essential services and
funding for city programs and operations.