California Legislature—2013–14 Regular Session

Assembly Bill No. 168

Introduced by Assembly Member Wilk

January 24, 2013

An act to amend 11001.5 of the Revenue and Taxation Code, relating to local government finance.

LEGISLATIVE COUNSEL’S DIGEST

AB 168, as introduced, Wilk. Local government finance: vehicle license fee revenues: allocations.

The Vehicle License Fee Law establishes, in lieu of any ad valorem property tax upon vehicles, an annual license fee for any vehicle subject to registration in this state. Under existing law, the Controller is required to allocate vehicle license fee revenues in the Motor Vehicle License Fee Account according to a specified order, with moneys allocated on or after July 1, 2004, but before July 1, 2011, first to the County of Orange, next to each city and county meeting specified criteria, and on or after July 1, 2011, to the Local Law Enforcement Services Account in the Local Revenue Fund, for allocation to cities, counties, and cities and counties.

This bill would make technical, nonsubstantive changes to these provisions.

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 11001.5 of the Revenue and Taxation
Code, as amended by Section 7 of Chapter 35 of the Statutes of
2011, is amended to read:

11001.5.  

(a) (1) Notwithstanding Section 11001, and except
as provided in paragraph (2) and in subdivisions (b) and (d), 24.33
percent, and on and after July 1, 2004, 74.9 percent, of the moneys
collected by the department under this part shall be reported
monthly to the Controller, and at the same time, deposited in the
State Treasury to the credit of the Local Revenue Fund, as
established pursuant to Section 17600 of the Welfare and
Institutions Code. All other moneys collected by the department
under this part shall continue to be deposited to the credit of the
Motor Vehicle License Fee Account in the Transportation Tax
Fund and begin delete in accordance with end delete begin insert pursuant to end insert the following:

(A) Before July 1, 2011, first allocated to the County of Orange
as provided in subdivision (b) of Section 11005 and as necessary
for the service of indebtedness as pledged by Sections 25350.6
and 53585.1 of the Government Code and begin delete in accordance with end delete
begin insert pursuant to end insert written instructions provided by the Controller under
Sections 25350.7, 25350.9, and 53585.1 of the Government Code,
and the balance shall be allocated to each city and city and county
as otherwise provided by law.

(B) On and after July 1, 2011, allocated pursuant to subdivision
(a) of Section 11005.

(2) For the period beginning on and after July 1, 2003, and
ending on February 29, 2004, the Controller shall deposit an
amount equal to 28.07 percent of the moneys collected by the
department under this part in the State Treasury to the credit of
the Local Revenue Fund. All other moneys collected by the
department under this part shall continue to be deposited to the
credit of the Motor Vehicle License Fee Account in the
Transportation Tax Fund and allocated to each city, county, and
city and county as otherwise provided by law.

(b) (1) Notwithstanding Section 11001, net funds collected as
a result of procedures developed for greater compliance with
vehicle license fee laws in order to increase the amount of vehicle
license fee collections shall be reported monthly to the Controller,
and at the same time, deposited in the State Treasury to the credit
of the Vehicle License Collection Account of the Local Revenue
Fund as established pursuant to Section 17600 of the Welfare and
Institutions Code. All revenues in excess of fourteen million dollars
($14,000,000) in the 2004-05 fiscal year and in any fiscal year
thereafter shall be allocated to cities, counties, and cities and
counties as follows:

(A) (i) Fifty percent shall be paid to the cities and cities and
counties of this state in the proportion that the population of each
city or city and county bears to the total population of all cities
and cities and counties in this state, as determined by the population
research unit of the Department of Finance. For purposes of this
subparagraph, the population of each city or city and county is that
population determined by the last federal decennial or special
census, or a subsequent census validated by the population research
unit or subsequent estimate prepared pursuant to Section 2107.2
of the Streets and Highways Code.

(ii) In the case of a city incorporated subsequent to the last
federal census, or a subsequent census validated by the population
research unit, the population research unit shall determine the
population of the city. In the case of unincorporated territory
annexed to a city subsequent to the last federal census, or a
subsequent census validated by the population research unit, the
population research unit shall determine the population of the
annexed territory by the use of any federal decennial or special
census, or estimate prepared pursuant to Section 2107.2 of the
Streets and Highways Code. In the case of the consolidation of
one city with another subsequent to the last federal census, or a
subsequent census validated by the population research unit, the
population of the consolidated city, for the purpose of this
subparagraph, is the aggregate population of the respective cities
as determined by the last federal census, or a subsequent census
or estimate validated by the population research unit.

(B) Fifty percent shall be paid to the counties and cities and
counties in the proportion that the population of each county or
city and county bears to the total population of all counties and
cities and counties, as determined by the population research unit.
For purposes of this subparagraph, the population of each county
or city and county is that determined by the last federal census, or
subsequent census validated by the population research unit, or as
determined by Section 11005.6 of the Revenue and Taxation Code.

(2) The amendments made to this section by the act that added
this paragraph are operative upon the enactment of that act.
However, the amendments made by the act that added this
paragraph apply to revenues in the Vehicle License Collection
Account in excess of fourteen million dollars ($14,000,000) in the
2004-05 fiscal year and any fiscal year thereafter.

(c) Notwithstanding Section 11001, 25.72 percent of the moneys
collected by the department on or after August 1, 1991, and before
August 1, 1992, under this part shall be reported monthly to the
Controller, and at the same time, deposited in the State Treasury
to the credit of the Local Revenue Fund, as established pursuant
to Section 17600 of the Welfare and Institutions Code. All other
moneys collected by the department under this part shall continue
to be deposited to the credit of the Motor Vehicle License Fee
Account in the Transportation Tax Fund and allocated to each city,
county, and city and county as otherwise provided by law.

(d) Notwithstanding any other begin delete provision of end delete law, both of the
following apply:

(1) This section is operative for the period beginning on and
after March 1, 2004.

(2) It is the intent of the Legislature that the total amount
deposited by the Controller in the State Treasury to the credit of
the Local Revenue Fund for the 2003-04 fiscal year be equal to
the total amount that would have been deposited to the credit of
the Local Revenue Fund if paragraph (1) of subdivision (a) was
applied during that entire fiscal year. The department shall calculate
and notify the Controller of the adjustment amounts that are
required by this paragraph to be deposited in the State Treasury
to the credit of the Local Revenue Fund. The amounts deposited
in the State Treasury to the credit of the Local Revenue Fund
pursuant to this paragraph shall be deemed to have been deposited
during the 2003-04 fiscal year.

(e) This section begin delete does end delete begin insert shall end insert not amend nor is it intended to amend
or impair Section 25350 and following of, Section 53584 and
following of, the Government Code, or any other statute dealing
with the interception of funds.