BILL NUMBER: SB 1187	CHAPTERED  09/10/01

	CHAPTER  285
	FILED WITH SECRETARY OF STATE  SEPTEMBER 10, 2001
	APPROVED BY GOVERNOR  SEPTEMBER 8, 2001
	PASSED THE ASSEMBLY  AUGUST 23, 2001
	PASSED THE SENATE  APRIL 26, 2001
	AMENDED IN SENATE  APRIL 3, 2001

INTRODUCED BY   Senator Costa

                        MARCH 1, 2001

   An act to add Chapter 2.85 (commencing with Section 7286.43) to
Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to
taxation, and declaring the urgency thereof, to take effect
immediately.



	LEGISLATIVE COUNSEL'S DIGEST


   SB 1187, Costa.  Local transactions and use taxes:  Fresno zoo.
   Existing law authorizes various local entities to impose local
transactions and use taxes for various purposes.
   This bill would authorize the Board of Supervisors of the County
of Fresno to establish an authority for zoological purposes in that
county.  This bill would authorize any authority that is so
established to impose a transactions and use tax at a rate of 0.1%,
if the tax is proposed by an ordinance that is approved by 2/3 of the
governing body of that authority, and by 2/3 of the voters of the
county voting on that ordinance.
   This bill would make legislative findings and declarations as to
the necessity for a special statute.
   This bill would declare that it is to take effect immediately as
an urgency statute.


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


  SECTION 1.  Chapter 2.85 (commencing with Section 7286.43) is added
to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read:


      CHAPTER 2.85.  FRESNO ZOOLOGICAL TAX

   7286.43.  In addition to any other authority as provided for by
law, the Board of Supervisors of the County of Fresno may establish a
special purpose authority for the support of zoos, zoological
facilities, and related zoological purposes in that county.  Any
authority that is so established may, by ordinance, impose a tax at a
rate of 0.1 percent in accordance with the Transactions and Use Tax
Law (Part 1.6 (commencing with Section 7251)), if all of the
following conditions are met:
   (a) The ordinance proposing that tax is approved by two-thirds of
the entire membership of the governing board of that authority.
   (b) The ordinance proposing that tax is approved by two-thirds of
the voters of the county voting on that ordinance.
   (c) The ordinance proposing that tax requires all revenues, net of
refunds, derived from the tax to be expended exclusively for the
support of zoos, zoological facilities, and related zoological
purposes within the County of Fresno.
  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 difficulties being experienced by zoological
facilities in the County of Fresno in ensuring their present and
future fiscal stability.
  SEC. 3.  This act is an urgency statute necessary for the immediate
preservation of the public peace, health, or safety within the
meaning of Article IV of the Constitution and shall go into immediate
effect.  The facts constituting the necessity are:
   In order to timely present to the voters of the County of Fresno a
crucial funding option bearing upon the continued viability of an
essential and traditional community asset, it is necessary that this
act take effect immediately.