BILL NUMBER: AB 855	AMENDED
	BILL TEXT

	AMENDED IN SENATE  JUNE 19, 2012
	AMENDED IN ASSEMBLY  MARCH 21, 2011

INTRODUCED BY   Assembly Members Ma and Hagman
   (Principal coauthor: Assembly Member Logue)
   (Coauthor: Assembly Member Gorell)

                        FEBRUARY 17, 2011

   An act to amend Section  76104.6 of the Government
  6018.3 of the Revenue and Taxation  Code,
relating to  county penalties   taxation  .


	LEGISLATIVE COUNSEL'S DIGEST


   AB 855, as amended, Ma.  County penalties: forensic
laboratories.   Sales and use taxes: consumers:
veterans: itinerant vendors.  
   The Sales and Use Tax Law imposes a tax on retailers measured by
the gross receipts from the sale of tangible personal property sold
at retail in this state, or on the storage, use, or other consumption
in this state of tangible personal property purchased from a
retailer for storage, use, or other consumption in this state,
measured by sales price. That law, with certain exceptions, defines a
retailer as a seller who makes any retail sale of tangible personal
property and as a person who makes more than 2 retail sales of
tangible personal property during any 12-month period, and defines a
retail sale as a sale of tangible personal property for any purpose
other than resale in the regular course of business.  
   Existing law, from September 6, 2011, to January 1, 2022, provides
that a qualified itinerant vendor, as defined, is a consumer, and
not a retailer, of tangible personal property owned and sold by the
qualified itinerant vendor, except for alcoholic beverages or items
sold for more than $100, so that the retail sale subject to tax is
the sale of tangible personal property to the qualified itinerant
vendor.  
   This bill would apply this provision beginning on and after
January 1, 1986. This bill would make findings regarding the public
purpose served by the bill.  
   The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes
counties and cities to impose local sales and use taxes in conformity
with the Sales and Use Tax Law, and existing law authorizes
districts, as specified, to impose transactions and use taxes in
accordance with the Transactions and Use Tax Law, which conforms to
the Sales and Use Tax Law. Amendments to state sales and use taxes
are incorporated into these laws.  
   Section 2230 of the Revenue and Taxation Code provides that the
state will reimburse counties and cities for revenue losses caused by
the enactment of sales and use tax exemptions.  
   This bill would provide that, notwithstanding Section 2230 of the
Revenue and Taxation Code, no appropriation is made and the state
shall not reimburse local agencies for sales and use tax revenues
lost by them pursuant to this bill.  
   Existing law, the DNA Fingerprint, Unresolved Crime and Innocence
Protection Act, an initiative measure, requires an additional penalty
of $1 for every $10 or part thereof to be levied in each county upon
every fine, penalty, or forfeiture imposed and collected by the
courts for all criminal offenses, as specified. The act requires the
county board of supervisors to establish in the county treasury a DNA
Identification Fund, into which the collected penalties are to be
deposited. The act requires 25% of the moneys in the county fund to
be transferred to the state's DNA Identification Fund and specifies
the purposes for which funds in the county's and the state's DNA
Identification Funds may be used, including to reimburse local
sheriff, police, district attorney, and regional state crime
laboratories for expenditures and administrative costs made or
incurred in connection with the processing, analysis, tracking, and
storage of DNA crime scene samples, as specified. The act provides
for its amendment by the Legislature if the amendments further the
act and are consistent with its purpose to enhance the use of DNA
identification evidence for the purpose of accurate and expeditious
crime solving and exonerating the innocent.  
   This bill would provide that, if authorized by a resolution of the
board of supervisors, funds remaining in the county's DNA
Identification Fund may be used to reimburse a local sheriff, police,
district attorney, or regional state crime laboratory for
expenditures and administrative costs made or incurred for utilizing
an authorized laboratory for the processing and analysis of forensic
identification samples and testimony related to that analysis, as
specified.  
   The bill would declare that its provisions further the initiative
act and are consistent with its purposes. 
   Vote: majority. Appropriation: no. Fiscal committee:  no
  yes  . State-mandated local program:  no
  yes  .


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

   SECTION 1.    Section 6018.3 of the  
Revenue and Taxation Code   is amended to read: 
   6018.3.  (a)  A   On and after January 1,
1986, a  qualified itinerant vendor is a consumer of, and shall
not be considered a retailer of, tangible personal property owned and
sold by the qualified itinerant vendor, except alcoholic beverages
or tangible personal property sold for more than one hundred dollars
($100).
   (b) For purposes of this section, a person is a "qualified
itinerant vendor" when all of the following apply:
   (1) The person was a member of the Armed Forces of the United
States, who received an honorable discharge or a release from active
duty under honorable conditions.
   (2) The person is unable to obtain a livelihood by manual labor
due to a service-connected disability.
   (3) For the purposes of selling tangible personal property, the
person is a sole proprietor with no employees.
   (4) The person has no permanent place of business in this state.
   (c) For purposes of this section, "permanent place of business"
means any building or other permanently affixed structure, including
a residence, that is used in whole or in part for the purpose of
making sales of, or taking orders and arranging for shipment of,
tangible personal property. For purposes of this section, "permanent
place of business" does not include any building or other permanently
affixed structure, including a residence, used for any of the
following:
   (1) The storage of tangible personal property.
   (2) The cleaning or the storage of equipment or other property
used in connection with the manufacture or sale of tangible personal
property.
   (d) This section shall not apply to either of the following:
   (1) A person engaged in the business of serving meals, food, or
drinks to a customer at a location owned, rented, or otherwise
supplied by the customer.
   (2) A person operating a vending machine.
   (e) This section shall remain in effect only until January 1,
2022, and as of that date is repealed.
   SEC. 2.    The Legislature finds and declares that
the amendment of Section 6081.3 of the Revenue and Taxation Code by
this act serves a public purpose and does not constitute a gift of
public funds within the meaning of Section 6 of Article XVI of the
California Constitution. 
   SEC. 3.    Notwithstanding Section 2230 of the
Revenue and Taxation Code, no appropriation is made by this act and
the state shall not reimburse any local agency for any sales and use
tax revenues lost by it under this act.  
  SECTION 1.    Section 76104.6 of the Government
Code is amended to read:
   76104.6.  (a) (1) Except as otherwise provided in this section,
for the purpose of implementing the DNA Fingerprint, Unsolved Crime
and Innocence Protection Act (Proposition 69), as approved by the
voters at the November 2, 2004, statewide general election, there
shall be levied an additional penalty of one dollar ($1) for every
ten dollars ($10), or part of ten dollars ($10), in each county upon
every fine, penalty, or forfeiture imposed and collected by the
courts for all criminal offenses, including all offenses involving a
violation of the Vehicle Code or a local ordinance adopted pursuant
to the Vehicle Code.
   (2) The penalty imposed by this section shall be collected
together with and in the same manner as the amounts established by
Section 1464 of the Penal Code. The moneys shall be taken from fines
and forfeitures deposited with the county treasurer prior to any
division pursuant to Section 1463 of the Penal Code. The board of
supervisors shall establish in the county treasury a DNA
Identification Fund into which shall be deposited the moneys
collected pursuant to this section. The moneys of the fund shall be
allocated pursuant to subdivision (b).
   (3) The additional penalty does not apply to the following:
   (A) A restitution fine.
   (B) A penalty authorized by Section 1464 of the Penal Code or this
chapter.
   (C) A parking offense subject to Article 3 (commencing with
Section 40200) of Chapter 1 of Division 17 of the Vehicle Code.
   (D) The state surcharge authorized by Section 1465.7 of the Penal
Code.
   (b) (1) The fund moneys described in subdivision (a), together
with any interest earned thereon, shall be held by the county
treasurer separate from any funds subject to transfer or division
pursuant to Section 1463 of the Penal Code. Deposits to the fund may
continue through and including the 20th year after the initial
calendar year in which the surcharge is collected, or longer if and
as necessary to make payments upon any lease or leaseback arrangement
utilized to finance any of the projects specified herein.
   (2) On the last day of each calendar quarter of the year specified
in this subdivision, the county treasurer shall transfer fund moneys
in the county's DNA Identification Fund to the Controller for credit
to the state's DNA Identification Fund, which is hereby established
in the State Treasury, as follows:
   (A) In the first two calendar years following the effective date
of this section, 70 percent of the amounts collected, including
interest earned thereon.
   (B) In the third calendar year following the effective date of
this section, 50 percent of the amounts collected, including interest
earned thereon.
   (C) In the fourth calendar year following the effective date of
this section and in each calendar year thereafter, 25 percent of the
amounts collected, including interest earned thereon.
   (3) Funds remaining in the county's DNA Identification Fund shall
be used only for the following purposes:
   (A) To reimburse a local sheriff or other law enforcement agency
for the collection of DNA specimens, samples, and print impressions
pursuant to this chapter.
   (B) For expenditures and administrative costs made or incurred to
comply with the requirements of paragraph (5) of subdivision (b) of
Section 298 of the Penal Code, including the procurement of equipment
and software integral to confirming that a person qualifies for
entry into the Department of Justice DNA and Forensic Identification
Database and Data Bank Program.
   (C) If authorized by a resolution of the county board of
supervisors, to reimburse a local sheriff, police, district attorney,
or regional state crime laboratory for expenditures and
administrative costs made or incurred for utilizing a laboratory that
meets state and federal requirements, including the Federal Bureau
of Investigation Quality Assurance Standards, and that is accredited
by an organization approved by the National DNA Index System
Procedures Board for the processing and analysis of forensic
identification samples and testimony related to that analysis in
order to expedite the analysis of crime scene samples and proceed
with a pending criminal action or investigation within that county.
   (D) To reimburse a local sheriff, police, district attorney, or
regional state crime laboratory for expenditures and administrative
costs made or incurred in connection with the processing, analysis,
tracking, and storage of DNA crime scene samples from cases in which
DNA evidence would be useful in identifying or prosecuting suspects,
including the procurement of equipment and software for the
processing, analysis, tracking, and storage of DNA crime scene
samples from unsolved cases.
   (4) The state's DNA Identification Fund shall be administered by
the Department of Justice. Funds in the state's DNA Identification
Fund, upon appropriation by the Legislature, shall be used by the
Attorney General only to support DNA testing in the state and to
offset the impacts of increased testing and shall be allocated as
follows:
   (A) Of the amount transferred pursuant to subparagraph (A) of
paragraph (2) of subdivision (b), 90 percent to the Department of
Justice DNA Laboratory, first, to comply with the requirements of
Section 298.3 of the Penal Code and, second, for expenditures and
administrative costs made or incurred in connection with the
processing, analysis, tracking, and storage of DNA specimens and
samples including the procurement of equipment and software for the
processing, analysis, tracking, and storage of DNA samples and
specimens obtained pursuant to the DNA and Forensic Identification
Database and Data Bank Act of 1998, as amended by Chapter 6
(commencing with Section 295) of Title 9 of Part 1 of the Penal Code,
and 10 percent to the Department of Justice Information Bureau
Criminal History Unit for expenditures and administrative costs that
have been approved by the Chief of the Department of Justice Bureau
of Forensic Services made or incurred to update equipment and
software to facilitate compliance with the requirements of
subdivision (e) of Section 299.5 of the Penal Code.
   (B) Of the amount transferred pursuant to subparagraph (B) of
paragraph (2) of subdivision (b), funds shall be allocated by the
Department of Justice DNA Laboratory, first, to comply with the
requirements of Section 298.3 of the Penal Code and, second, for
expenditures and administrative costs made or incurred in connection
with the processing, analysis, tracking, and storage of DNA specimens
and samples including the procurement of equipment and software for
the processing, analysis, tracking, and storage of DNA samples and
specimens obtained pursuant to the DNA and Forensic Identification
Database and Data Bank Act of 1998, as amended.
   (C) Of the amount transferred pursuant to subparagraph (C) of
paragraph (2) of subdivision (b), funds shall be allocated by the
Department of Justice to the DNA Laboratory to comply with the
requirements of Section 298.3 of the Penal Code and for expenditures
and administrative costs made or incurred in connection with the
processing, analysis, tracking, and storage of DNA specimens and
samples including the procurement of equipment and software for the
processing, analysis, tracking, and storage of DNA samples and
specimens obtained pursuant to the DNA and Forensic Identification
Database and Data Bank Act of 1998, as amended.
   (c) On or before April 1 in the year following adoption of this
section, and annually thereafter, the board of supervisors of each
county shall submit a report to the Legislature and the Department of
Justice. The report shall include the total amount of fines
collected and allocated pursuant to this section, and the amounts
expended by the county for each program authorized pursuant to
paragraph (3) of subdivision (b). The Department of Justice shall
make the reports publicly available on the department's Internet Web
site.
   (d) All requirements imposed on the Department of Justice pursuant
to the DNA Fingerprint, Unsolved Crime and Innocence Protection Act
are contingent upon the availability of funding and are limited by
revenue, on a fiscal year basis, received by the Department of
Justice pursuant to this section and any additional appropriation
approved by the Legislature for purposes related to implementing this
act.
   (e) Upon approval of the DNA Fingerprint, Unsolved Crime and
Innocence Protection Act, the Legislature shall lend the Department
of Justice General Fund in the amount of seven million dollars
($7,000,000) for purposes of implementing the act. The loan shall be
repaid with interest calculated at the rate earned by the Pooled
Money Investment Account at the time the loan is made. Principal and
interest on the loan shall be repaid in full no later than four years
from the date the loan was made and shall be repaid from revenue
generated pursuant to this section.
   (f) Notwithstanding any other law, the Controller may use the
state's DNA Identification Fund, created pursuant to paragraph (2) of
subdivision (b), for loans to the General Fund as provided in
Sections 16310 and 16381. Any such loan shall be repaid from the
General Fund with interest computed at 110 percent of the Pooled
Money Investment Account rate, with the interest commencing to accrue
on the date the loan is made from the fund. This subdivision does
not authorize any transfer that will interfere with the carrying out
of the object for which the state's DNA Identification Fund was
created.  
  SEC. 2.    The Legislature hereby finds and
declares that the amendments made by this act to Section 76104.6 of
the Government Code further the DNA Fingerprint, Unresolved Crime and
Innocence Protection Act as enacted by the approval of Proposition
69 at the November 3, 2004, general election, and is consistent with
the act's purposes.