BILL NUMBER: AB 892 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY MARCH 21, 2013
INTRODUCED BY Assembly Member Daly
FEBRUARY 22, 2013
An act to amend Section 6901 of the Revenue and Taxation
15616 of, and to add Article 3.9 (commencing with
Section 53730.10) to Chapter 4 of Part 1 Division 2 of Title 5 of,
the Government Code, relating to taxation
parcel taxes .
LEGISLATIVE COUNSEL'S DIGEST
AB 892, as amended, Daly. Sales and use taxes: refund.
Parcel taxes.
Existing law requires the Board of Equalization to annually report
to the Governor the assessed value of a state-assessed and locally
assessed real and personal property in each county, as specified;
information concerning other taxes that the board administers, and
any further information and suggestions as the board deems proper.
This bill would additionally require the board to annually report
specified information relating to the imposition of locally assessed
parcel taxes, including, among other things, the type and rate of a
parcel tax and the number of parcels subject to or exempt from the
parcel tax.
Existing law authorizes local agencies to impose special taxes in
the form of parcel taxes.
This bill would require the legislative body of a local agency
that proposes to impose any parcel tax upon real property to adopt an
ordinance or resolution that establishes a standard calculation
method for all parcel taxes imposed by the local agency on or after
January 1, 2014.
Existing sales and use tax laws impose 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.
Existing law requires the State Board of Equalization to credit any
excess amount, penalty, or interest collected or paid to the person
from whom it was collected or paid and to refund the balance to the
person, as specified.
This bill would make technical, nonsubstantive changes to that
provision.
Vote: majority. Appropriation: no. Fiscal committee: no
yes . State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 15616 of the
Government Code is amended to read:
15616. The board shall report annually to the Governor, the
report to be printed at state expense. The report shall show:
(a) The assessed value of state-assessed and locally assessed real
and personal property in each county and the assessed value of
state-assessed and locally assessed property in each incorporated
city or town.
(b) Information concerning other taxes which it administers.
(c) (1) Information relating to the imposition of each locally
assessed parcel tax, including, but not limited to, the following:
(A) The type and rate of parcel tax imposed.
(B) The number of parcels subject to the parcel tax.
(C) The number of parcels exempt from the parcel tax, including
the number of parcels eligible for exemption but for which the parcel
tax was paid despite that eligibility.
(D) The sunset date of the parcel tax.
(E) The amount of revenue received from the parcel tax.
(2) In implementing this subdivision, the board shall utilize
existing funds or resources.
(c) Such Any further
information and suggestions as it shall deem
the board deems proper.
SEC. 2 . Article 3.9
(commencing with Section 53730.10) is added to Chapter 4 of Part 1 of
Division 2 of Title 5 of the Government Code ,
to read:
Article 3.9. Parcel Taxes
53730.10. The legislative body of each local agency shall
establish, by ordinance or resolution, a standard method for
calculating the amount of every parcel tax which is proposed by that
legislative body on or after January 1, 2014. The method that is
established as required by this section shall, notwithstanding any
other law, govern the calculation of the amount of any parcel tax
that is imposed within the jurisdiction of that local agency on or
after January 1, 2014.
SECTION 1. Section 6901 of the Revenue and
Taxation Code is amended to read:
6901. If the board determines that any amount, penalty, or
interest has been paid more than once or has been erroneously or
illegally collected or computed, the board shall set forth that fact
in the records of the board and shall certify the amount collected in
excess of the amount legally due and the person from whom it was
collected or by whom paid. The excess amount collected or paid shall
be credited by the board on any amounts then due and payable from the
person from whom the excess amount was collected or by whom it was
paid under this part, and the balance shall be refunded to the
person, or his or her successors, administrators, or executors, if a
determination by the board is made in any of the following cases:
(a) Any amount of tax, interest, or penalty was not required to be
paid.
(b) Any amount of prepayment of sales tax, interest, or penalty
paid pursuant to Article 1.5 (commencing with Section 6480) of
Chapter 5 was not required to be paid.
(c) Any amount that is approved as a settlement pursuant to
Section 7093.5.
An overpayment of the use tax by a purchaser to a retailer who is
required to collect the tax and who gives the purchaser a receipt
therefor pursuant to Article 1 (commencing with Section 6201) of
Chapter 3 shall be credited or refunded by the state to the
purchaser. A proposed determination by the board pursuant to this
section with respect to an amount in excess of fifty thousand dollars
($50,000) shall be available as a public record for at least 10 days
prior to the effective date of that determination.