BILL NUMBER: AB 2441	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  APRIL 9, 2012

INTRODUCED BY   Assembly Member Williams
   (Coauthors: Assembly Members Allen, Bradford, Brownley, Eng,
Mendoza,  and Mitchell   Mitchell,  
and Portantino  )
   (Coauthor: Senator Evans)

                        FEBRUARY 24, 2012

   An act to add Chapter 20 (commencing with Section 26300) to
Division 20 of the Health and Safety Code, and to add Part 14.7
(commencing with Section 34001) to Division 2 of the Revenue and
Taxation Code, relating to sexual  assault  
assaults  .


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2441, as amended, Williams. Sexual assault treatment and
prevention: sexually oriented business tax.
   Existing law imposes various taxes, including taxes on the
privilege of engaging in certain activities. The Fee Collection
Procedures Law, the violation of which is a crime, provides
procedures for the collection of certain fees and surcharges.
   This bill would  , on or after January 1, 2013,  impose a
tax on the privilege of operating a sexually oriented business, as
defined, at the rate of $10 per entry to the business by a customer
per visit. The tax would be administered by the State Board of
Equalization and would be collected pursuant to the procedures set
forth in the Fee Collection Procedures Law. The bill would create the
Sexual Assault Treatment and Prevention Fund, and would require that
all revenues, less refunds and the costs of the administration of
the tax, derived from the tax be transferred to the fund. This bill
would provide that moneys in the fund, upon appropriation by the
Legislature, be used by  the State Department of Public
Health and  the California Emergency Management Agency for
specified purposes related to the treatment and prevention of sexual
assault.
   Because this bill would expand application of the Fee Collection
Procedures Law, the violation of which is a crime, it would impose a
state-mandated local program.
   The California Constitution requires the state to reimburse local
agencies and school districts for certain costs mandated by the
state. Statutory provisions establish procedures for making that
reimbursement.
   This bill would provide that no reimbursement is required by this
act for a specified reason. 
   This bill would result in a change in state taxes for the purpose
of increasing state revenues within the meaning of Section 3 of
Article XIII A of the California Constitution, and thus would require
for passage the approval of 2/3 of the membership of each house of
the Legislature.  
   This bill would include a change in state statute that would
result in a taxpayer paying a higher tax within the meaning of
Section 3 of Article XIII A of the California Constitution, and thus
would require for passage the approval of 2/3 of the membership of
each house of the Legislature. 
   Vote: 2/3. Appropriation: no. Fiscal committee: yes.
State-mandated local program: yes.


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

   SECTION 1.    It is the intent of the Legislature
that an award of a grant to an organization pursuant to this act
shall not result in a reduction in moneys appropriated by the
Legislature to that organization. 
   SECTION 1.   SEC. 2.   Chapter 20
(commencing with Section 26300) is added to Division 20 of the Health
and Safety Code, to read:
      CHAPTER 20.  SEXUAL ASSAULT TREATMENT AND PREVENTION


   26300.  (a) The State Department of Public Health shall use funds
transferred from the Sexual Assault Treatment and Prevention Fund to
measure the prevalence of sexual assault in this state and for grants
to support programs assisting victims of sexual exploitation and of
human trafficking.
   (b) 
    26300.   The California Emergency Management Agency
shall use funds transferred from the Sexual Assault Treatment and
Prevention Fund only for the following purposes: 
   (1) (A) The award of grants for programs that provide one or more
of the following services related to sexual assault:

   (i) Twenty-four hours per day, seven days per week crisis
intervention.  
   (ii) Followup counseling services.  
   (iii) In-person counseling, including group counseling. 

   (iv) Advocacy and accompaniment services to hospitals, law
enforcement offices, prosecutors' offices, and courts for survivors
and their family members.  
   (v) Information and referrals to victims and the general public
related to sexual assault.  
   (vi) Community education presentations on sexual assault
awareness.  
   (vii) Rape prevention education.  
   (B) The award of a grant under this paragraph shall not result in
a reduction in financial support that a program receives from
 
   another source. 
   (2) The award of grants to nonprofit, community-based
organizations with a mission of providing sexual violence awareness,
intervention, and prevention programs.  
   (3) The award of grants to support forensic examination rape kits.
 
   (4) The award of grants to support technology in rape crisis
centers.  
   (a) To award grants for intervention services related to sexual
assault survivors and rape prevention programs provided by rape
crisis centers, as stipulated in Section 13837 of the Penal Code, and
for the following services:  
   (1) Civil legal services to sexual assault survivors.  
   (2) Coordination of sexual assault response teams that provide
multidisciplinary response services to sexual assault survivors.
 
   (3) Culturally and linguistically  appropriate intervention
services to sexual assault survivors from underrepresented or
underserved communities.  
   (b) To award grants to reimburse the payment of sexual assault
forensic exams.  
   (5) The 
    (c)     To  award  of
 grants to, and contracts with, a statewide organization
organized and operated as described in Section 501(c)(3) of the
Internal Revenue Code that has the primary purpose of ending sexual
violence in this state, for programs for the intervention and
prevention of sexual violence, outreach programs, training, and
technical assistance to and support of California rape crisis centers
 working to intervene in, and prevent, sexual violence
  , as stipulated in Section 13837 of Penal Code, and
other organizations funded by the Sexual Assault Treatment and
Prevention Fund to prevent and intervene in sexual violence in
underserved communities  . 
   (6) The award of grants to nonprofit, community-based providers of
civil legal services to provide legal assistance for sexual assault
victims.  
   (d) To award grants to nonprofit, community-based organizations to
support intervention and treatment services for victims of sexual
exploitation of human trafficking, including, but not limited to,
those that are engaged in work to end and prevent sexual and domestic
violence.  
   (e) To award grants to nonprofit, community-based organizations to
support the intervention and treatment services for victims of
sexual assault as part of dating or domestic violence, including, but
not limited to, sexual assault services programs, as defined in
Section 13837 of the Penal Code, or domestic violence victim service
organizations, as defined in Section 1037.1 of the Evidence Code.
 
   (7) 
    (f)  No more than 5 percent annually of the funds
deposited in the Sexual Assault Treatment and Prevention Fund may be
used for the administration by the California Emergency Management
Agency of these grant programs. 
   (8) 
    (g)     (1)    To fund a
report  created by the California Emergency Management Agency
 to the Governor and the Legislature reporting  the
result of actions taken by the Legislature on any gaps  
the following: 
    (A)     The deficiencies  with respect
to research, prevention, response,  other victims' 
 victim  services, adjudication, and incarceration ,
related to sexual assaults  at state and local levels. 
   (9) To develop recommendations  
   (B) The effectiveness of appropriations made to fund this chapter
and other legislation related to sexual assault intervention enacted
by the Legislature. 
    (C   )     Recommendations 
for appropriate performance measures that enable the Governor and the
Legislature to  biennially  assess and respond to
the status of sexual assault  prevention  in this state.

   (10) To report to the Legislature on the effectiveness of
appropriations made to fund this chapter and other legislation
related to sexual assault enacted by the Legislature.  
   (2) Notwithstanding Section 10231.5 of the Government Code, a
report, pursuant to paragraph (1), shall be submitted on July 1,
2015, and biennially thereafter.  
   (3) A report to be submitted pursuant to this subdivision shall be
submitted in compliance with Section 9795 of the Government Code.

   SEC. 2.   SEC. 3.   Part 14.7
(commencing with Section 34001) is added to Division 2 of the Revenue
and Taxation Code, to read:

      PART 14.7.  SEXUALLY ORIENTED BUSINESS TAX


   34001.  For purposes of this part, the following definitions
apply:
   (a) "Nude" means  either:  
   (1) Entirely unclothed. 
    (2)     Clothed
  clothed    in a manner that leaves
uncovered or visible through less than fully opaque clothing, any
portion of the genitals or buttocks or, in the case of a female, any
portion of the breasts below the top of the areola of the breasts.
   (b) "Sexually oriented business" means a nightclub, bar,
restaurant, or similar commercial enterprise that does both of the
following:
   (1) Provides for an audience of two or more individuals live nude
entertainment or live nude performances.
   (2) Authorizes on-premises consumption of alcoholic beverages,
regardless of whether the consumption of alcoholic beverages is under
a license or permit issued under the Alcoholic Beverage Control Act.

   34002.  The tax imposed by this part shall be in addition to any
other taxes imposed by law.
   34003.  On or after January 1, 2013, a tax is hereby imposed upon
the privilege of operating a sexually oriented business at the rate
of ten dollars ($10) per entry to the business by a customer per
visit.
   34004.  A sexually oriented business shall record daily in the
manner required by the board the number of customers admitted to the
business. The business shall maintain the records for the period
required by the board and shall make the records available for
inspection and audit upon the request of the board.
   34005.  A sexually oriented business may not require the tax
imposed by this part to be reimbursed by an employee  or
independent contractor  of the sexually oriented business, but
may require the tax to be reimbursed by the customer whose entry the
tax is imposed upon, in a manner prescribed by the board.
   34006.  Each quarter a sexually oriented business shall do both of
the following:
   (a) Remit the tax imposed under Section 34003 to the board in the
manner prescribed by the board.
   (b) File a report with the board in the manner and containing the
information required by the board.
   34007.  The board shall administer and collect the tax imposed by
this part pursuant to the Fee Collection Procedures Law (Part 30
(commencing with Section 55001)). For purposes of this part, the
references in the Fee Collection Procedures Law to "fee" shall
include the tax imposed by this part and references to "feepayer"
shall include a person required to pay the tax imposed by this part.
   34008.  The board shall enforce the provisions of this part and
may prescribe, adopt, and enforce rules and regulations relating to
the administration and enforcement of this part. The board may
prescribe the extent to which any ruling or regulation shall be
applied without retroactive effect.
   34009.  (a) The board shall transmit all payments, less refunds
and the board's costs of administration, to the Treasurer to be
deposited in the State Treasury to the credit of the Sexual Assault
Treatment and Prevention Fund, which is hereby created.
   (b) Moneys in the Sexual Assault Treatment and Prevention Fund
shall, upon appropriation by the Legislature, be used as specified in
Section 26300 of the Health and Safety Code.
   SEC. 3.   SEC. 4.   No reimbursement is
required by this act pursuant to Section 6 of Article XIII B of the
California Constitution because the only costs that may be incurred
by a local agency or school district will be incurred because this
act creates a new crime or infraction, eliminates a crime or
infraction, or changes the penalty for a crime or infraction, within
the meaning of Section 17556 of the Government Code, or changes the
definition of a crime within the meaning of Section 6 of Article XIII
B of the California Constitution.