BILL NUMBER: AB 686	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Huffman

                        FEBRUARY 17, 2011

   An act to amend Section 7285 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 686, as introduced, Huffman. Local taxes: transaction and use
tax.
   Existing law authorizes the board of supervisors of a county to
levy, increase, extend a transactions and use tax for general
purposes at a rate of 0.25%, or a multiple thereof, if approved by a
2/3 vote of the board and by a majority vote of the county's
qualified voters.
   This bill would decrease the rate at which the board of
supervisors of a county may levy, increase, or extend a transactions
and use tax for general purposes to 0.125% or a multiple thereof.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


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

  SECTION 1.  Section 7285 of the Revenue and Taxation Code is
amended to read:
   7285.  The board of supervisors of any county may levy, increase,
or extend a transactions and use tax for general purposes at a rate
of  0.25   0.125  percent or a multiple
thereof, if the ordinance proposing that tax is approved by a
two-thirds vote of all members of the board of supervisors and the
tax is approved by a majority vote of the qualified voters of the
county voting in an election on the issue. The board of supervisors
may levy, increase, or extend more than one transaction and use tax
under this section, if the adoption of each tax is in the manner
prescribed in this section. The transactions and use tax shall
conform to Part 1.6 (commencing with Section 7251).