BILL NUMBER: AB 2758	CHAPTERED  09/03/02

	CHAPTER  346
	FILED WITH SECRETARY OF STATE  SEPTEMBER 3, 2002
	APPROVED BY GOVERNOR  AUGUST 31, 2002
	PASSED THE SENATE  AUGUST 14, 2002
	PASSED THE ASSEMBLY  MAY 20, 2002
	AMENDED IN ASSEMBLY  MAY 14, 2002
	AMENDED IN ASSEMBLY  APRIL 1, 2002

INTRODUCED BY   Assembly Member Briggs

                        FEBRUARY 25, 2002

   An act to add Chapter 2.87 (commencing with Section 7286.44) to
Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to
transactions and use taxes.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2758, Briggs.  Transactions and use taxes:  City of Visalia.
   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 Visalia, with
the approval of 2/3 of the voters voting on the issue at an election,
to levy a transactions and use tax at a rate 0.25% for the purpose
of improving public safety, fire, and law enforcement services in
that city.
   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 2.87 (commencing with Section 7286.44) is added
to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read:


      CHAPTER 2.87.  CITY OF VISALIA TRANSACTIONS AND USE TAX

   7286.44.  (a) Subject to the expenditure restrictions in
subdivision (b), the City of Visalia may levy a tax at a rate of 0.25
percent in accordance with the Transactions and Use Tax Law (Part
1.6 (commencing with Section 7251)), if both of the following
conditions are met:
   (1) An ordinance proposing that tax is approved by a majority vote
of all of the members of the city council.
   (2) The proposing ordinance is approved by a two-thirds vote of
qualified voters of the city voting in an election on the issue.
   (b) The net revenues derived from a tax imposed pursuant to this
section shall be exclusively expended for public safety, fire, and
law enforcement  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 Visalia in providing public safety, fire, and law
enforcement services.