BILL NUMBER: AB 1098 INTRODUCED
BILL TEXT
INTRODUCED BY Assembly Member Quirk-Silva
FEBRUARY 22, 2013
An act to amend Section 16000 of the Business and Professions
Code, relating to business licenses.
LEGISLATIVE COUNSEL'S DIGEST
AB 1098, as introduced, Quirk-Silva. Business licenses: city
licensure.
Existing law authorizes the legislative body of an incorporated
city to license businesses within the limits of its jurisdiction, as
specified. Existing law requires any legislative body that fixes the
rate of license fees upon a business operating both within and
outside the legislative body's taxing jurisdiction to levy the
license fee so that the measure of the fee fairly reflects that
proportion of the activity actually carried on within the taxing
jurisdiction.
This bill would make a nonsubstantive change to that provision.
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 16000 of the Business and Professions Code is
amended to read:
16000. (a) The legislative body of an incorporated city may, in
the exercise of its police power, and for the purpose of regulation,
as herein provided, and not otherwise, license any kind of business
not prohibited by law transacted and carried on within the limits of
its jurisdiction, including all shows, exhibitions and lawful games,
and may fix the rates of the license fee and provide for its
collection by suit or otherwise. Any A
legislative body, including the legislative body of a charter city,
that fixes the rate of license fees pursuant to this subdivision upon
a business operating both within and outside the legislative body's
taxing jurisdiction , shall levy the license fee
so that the measure of the fee fairly reflects that proportion of the
activity actually carried on within the taxing jurisdiction.
(b) No license fee levied pursuant to subdivision (a) that is
measured by the licensee's income or gross receipts, whether levied
by a charter or general law city, shall apply to any nonprofit
organization that is exempted from taxes by Chapter 4 (commencing
with Section 23701) of Part 11 of Division 2 of the Revenue and
Taxation Code or Subchapter F (commencing with Section 501) of
Chapter 1 of Subtitle A of the Internal Revenue Code of 1986, or the
successor of either, or to any minister, clergyman, Christian Science
practitioner, rabbi, or priest of any religious organization that
has been granted an exemption from federal income tax by the United
States Commissioner of Internal Revenue as an organization described
in Section 501(c)(3) of the Internal Revenue Code or a successor to
that section.
(c) Before a city, including a charter city, issues a business
license to a person to conduct business as a contractor, as defined
in Section 7026, the city shall verify that the person is licensed by
the Contractors' State License Board.