AB 792, as amended, Mullin. Utility user tax: exemption: distributed generation systems.
Existing law generally provides that the legislative body of any city and any charter city may make and enforce all ordinances and regulations with respect to municipal affairs, as provided, including, but not limited to, a utility user tax on the consumption of gas and electricity. Existing law provides that the board of supervisors of any county may levy a utility user tax on the consumption of, among other things, gas and electricity in the unincorporated area of the county.
This bill would exempt from any utility user tax imposed by a local jurisdiction, as defined, the consumption of electricity generated by a
begin delete renewable distributed generation system that is installed before January 1, 2020,end delete
for the begin delete exclusiveend delete use of a single customer.
Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 7284.5 is added to the Revenue and
2Taxation Code, to read:
(a) For the purposes of this section,
begin delete “localend delete
5 jurisdiction” means any city, county, city and
6including any chartered city, county, or city and county, district,
7or public or municipal corporation.
29(b) There is exempt from any utility user tax on the
30consumption of electricity, imposed by any local jurisdiction, a
31customer’s consumption of electricity generated by a
begin delete renewable
32distributed generation system that is installed before January 1,
332020, for the exclusive use of a single customer.end delete
The Legislature finds and declares that exempting the
12consumption of electricity generated by a
begin delete renewable distributed that is installed for the
13generation systemend delete
14exclusive use of a single customer from
15local utility user taxes will ensure statewide uniformity and fairness
16in the overall imposition of the utility user tax. Therefore,
17exempting from utility user taxes the consumption of electricity
18generated by a
begin delete renewable distributed generation systemend delete that is installed for the exclusive use of a single
20customer is a matter of statewide concern, and not a municipal
21affair, as that term is used in Section 5 of Article XI of the