BILL NUMBER: SB 1186	CHAPTERED  09/12/01

	CHAPTER  292
	FILED WITH SECRETARY OF STATE  SEPTEMBER 12, 2001
	APPROVED BY GOVERNOR  SEPTEMBER 10, 2001
	PASSED THE SENATE  AUGUST 28, 2001
	PASSED THE ASSEMBLY  AUGUST 20, 2001
	AMENDED IN ASSEMBLY  JULY 3, 2001

INTRODUCED BY   Senator Chesbro

                        FEBRUARY 28, 2001

   An act to amend Section 7286.80 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 1186, Chesbro.  Transactions and use tax:  City of Sebastopol.
   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.
Existing law authorizes the City of Sebastopol, subject to the
approval of 2/3 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 0.125% for general revenue purposes.
   This bill would authorize the City of Sebastopol, 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 0.125% for general revenue
purposes.
   This bill also 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.  Section 7286.80 of the Revenue and Taxation Code is
amended to read:
   7286.80.  (a) Subject to subdivision (b), the City of Sebastopol
may levy a transactions and use tax at a rate of 0.125 percent, if an
ordinance or resolution proposing that tax is approved by two-thirds
of all of the members of the city council and the tax is approved by
a majority vote of qualified voters of the city voting in an
election on the issue.
   (b) (1) Any transactions and use tax imposed pursuant to this
section shall be levied in accordance with Part 1.6 (commencing with
Section 7251).
   (2) The net revenues derived from a tax imposed pursuant to this
section shall be expended for general revenue 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 Sebastopol in providing essential services and funding
for city programs and operations.