Amended in Senate May 5, 2014

Amended in Assembly May 2, 2013

Amended in Assembly March 21, 2013

California Legislature—2013–14 Regular Session

Assembly Bill No. 1324

Introduced by Assembly begin delete Members end delete begin insert Member end insert Skinner begin delete and Bonta end delete

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(Coauthor: Assembly Member Buchanan)

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(Coauthor: Senator Hancock)

February 22, 2013

begin delete An act to amend Section 9250.14 of the Vehicle Code, relating to vehicles, and making an appropriation therefor. end delete begin insert An act to add and repeal Chapter 3.8 (commencing with Section 7293) of Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation. end insert

LEGISLATIVE COUNSEL’S DIGEST

AB 1324, as amended, Skinner. begin delete Vehicles: additional registration fees: vehicle theft crimes. end delete begin insert Transactions and use taxes: City of El Cerrito. end insert

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Existing law authorizes cities and counties, subject to certain limitations and approval requirements, to levy a transactions and use tax for general purposes, in accordance with the procedures and requirements set forth in the Transactions and Use Tax Law, including a requirement that the combined rate of all taxes that may be imposed in accordance with that law in the county not exceed 2%.

end insert begin insert

This bill would authorize the City of El Cerrito, if certain requirements are met, to impose a transactions and use tax for general purposes at a rate of no more than 0.5% that would, in combination with other specified taxes, exceed the combined rate limit.

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These provisions would be repealed by their own terms on January 1, 2022, if the ordinance is not approved, as specified.

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This bill would make legislative findings and declarations as to the necessity of a special statute for the City of El Cerrito.

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Existing law, until January 1, 2018, in addition to the other fees imposed for the registration of a vehicle, authorizes a county to impose an additional fee of $1 on all motor vehicles, and an additional service fee of $2 on commercial motor vehicles of 10,001 pounds or more, as specified, and continuously appropriates the money to fund local programs relating to vehicle theft crimes. Existing law also authorizes the County of Los Angeles, the County of San Diego, and the County of San Bernardino to increase the motor vehicle fee from $1 to $2, provides that the service fee on commercial motor vehicles would increase from $2 to $4 in those counties, upon adoption of a resolution of their boards of supervisors, and requires the resolution to be submitted to the Department of Motor Vehicles at least 6 months prior to the operative date of the fee increase. Existing law provides that these fees are deposited into a continuously appropriated fund.

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This bill would, until January 1, 2018, additionally authorize the County of Alameda to increase the motor vehicle fee from $1 to $2, would provide that the service fee on commercial motor vehicles would increase from $2 to $4, upon adoption of a resolution of its board of supervisors, and would require the resolution to be submitted to the Department of Motor Vehicles at least 6 months prior to the operative date of the fee increase. The bill would make an appropriation by depositing the increased fees in a continuously appropriated fund.

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Vote: majority. Appropriation:  begin delete yes end delete begin insert no end insert . Fiscal committee:  begin delete yes end delete begin insert no end insert . State-mandated local program: no.

The people of the State of California do enact as follows:

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begin insert SECTION 1. end insert   

end insert

begin insert Chapter 3.8 (commencing with Section 7293) is
added to Part 1.7 of Division 2 of the end insert begin insert Revenue and Taxation Code end insert begin insert ,
to read: end insert

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Chapter   begin insert 3.8. end insert Local Government Finance in the City of
El Cerrito

 

begin insert 7293. end insert   

Notwithstanding any other law, the City of El Cerrito
may impose a transactions and use tax for general purposes at a
rate of no more than 0.5 percent that would, in combination with
all taxes imposed pursuant to Part 1.6 (commencing with Section
7251), exceed the limit established in Section 7251.1, if all of the
following requirements are met:

(a) The city adopts an ordinance proposing the transactions
and use tax subject to any applicable voter approval requirement.

(b) The ordinance proposing the transactions and use tax is
submitted to the electorate and is approved by the voters voting
on the ordinance as required by Article XIII C of the California
Constitution. The election on the ordinance proposing the
transactions and use tax may occur on or after November 4, 2014.

(c) The transactions and use tax conforms to the Transactions
and Use Tax Law, Part 1.6 (commencing with Section 7251), other
than Section 7251.1.

(d) The transactions and use tax is imposed on or after January
1, 2015.

begin insert 7294. end insert   

If, as of January 1, 2022, an ordinance proposing a
transactions and use tax has not been approved as required by
subdivision (b) of Section 7293, this chapter shall be repealed as
of that same date.

end insert

begin insert

begin insert SEC. 2. end insert   

end insert begin insert

The Legislature finds and declares that a special law
is necessary and that a general law cannot be made applicable
within the meaning of Section 16 of Article IV of the California
Constitution because of the unique fiscal and public service
pressures being experienced in the City of El Cerrito.

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SECTION 1.  

Section 9250.14 of the Vehicle Code is amended
to read:

9250.14.  

(a) (1) In addition to any other fees specified in this
code and the Revenue and Taxation Code, upon the adoption of a
resolution by any county board of supervisors, a fee of one dollar
($1) shall be paid at the time of registration or renewal of
registration of every vehicle, except vehicles described in
subdivision (a) of Section 5014.1, registered to an address within
that county except those expressly exempted from payment of
registration fees. The fees, after deduction of the administrative
costs incurred by the department in carrying out this section, shall
be paid quarterly to the Controller.

(2) (A) If the County of Alameda, the County of Los Angeles,
the County of San Diego, or the County of San Bernardino has
adopted a resolution to impose a one-dollar ($1) fee pursuant to
paragraph (1), the county may increase the fee specified in
paragraph (1) to two dollars ($2) in the same manner as the
imposition of the initial fee pursuant to paragraph (1). The two
dollars ($2) shall be paid at the time of registration or renewal of
registration of a vehicle, and quarterly to the Controller, as provided
in paragraph (1).

(B) A resolution to increase the fee from one dollar ($1) to two
dollars ($2) pursuant to subparagraph (A) shall be submitted to
the department at least six months prior to the operative date of
the fee increase.

(3) In addition to the service fee imposed pursuant to paragraph
(1), and upon the implementation of the permanent trailer
identification plate program, and as part of the Commercial Vehicle
Registration Act of 2001 (Chapter 861 of the Statutes of 2000),
all commercial motor vehicles subject to Section 9400.1 registered
to an owner with an address in the county that established a service
authority under this section, shall pay an additional service fee of
two dollars ($2).

(4) (A) If a county imposes a service fee of two dollars ($2) by
adopting a resolution pursuant to subparagraph (A) of paragraph
(2), the fee specified in paragraph (3) shall be increased to four
dollars ($4).The four dollars ($4) shall be paid at the time of
registration or renewal of registration of a vehicle, and quarterly
to the Controller as provided in paragraph (1).

(B) A resolution to increase the additional service fee from two
dollars ($2) to four dollars ($4) pursuant to subparagraph (A) shall
be submitted to the department at least six months prior to the
operative date of the fee increase.

(b) Notwithstanding Section 13340 of the Government Code,
the moneys paid to the Controller are continuously appropriated,
without regard to fiscal years, for the administrative costs of the
Controller, and for disbursement by the Controller to each county
that has adopted a resolution pursuant to subdivision (a), based
upon the number of vehicles registered, or whose registration is
renewed, to an address within that county.

(c) Except as otherwise provided in this subdivision, moneys
allocated to a county pursuant to subdivision (b) shall be expended
exclusively to fund programs that enhance the capacity of local
police and prosecutors to deter, investigate, and prosecute vehicle
theft crimes. In any county with a population of 250,000 or less,
the moneys shall be expended exclusively for those vehicle theft
crime programs and for the prosecution of crimes involving driving
while under the influence of alcohol or drugs, or both, in violation
of Section 23152 or 23153, or vehicular manslaughter in violation
of Section 191.5 of the Penal Code or subdivision (c) of Section
192 of the Penal Code, or a combination of any of those crimes.

(d) The moneys collected pursuant to this section shall not be
expended to offset a reduction in any other source of funds, nor
for any purpose not authorized under this section.

(e) Any funds received by a county prior to January 1, 2000,
pursuant to this section, that are not expended to deter, investigate,
or prosecute crimes pursuant to subdivision (c) shall be returned
to the Controller, for deposit in the Motor Vehicle Account in the
State Transportation Fund. Those funds received by a county shall
be expended in accordance with this section.

(f) Each county that adopts a resolution under subdivision (a)
shall submit, on or before the 13th day following the end of each
quarter, a quarterly expenditure and activity report to the designated
statewide Vehicle Theft Investigation and Apprehension
Coordinator in the Department of the California Highway Patrol.

(g) A county that imposes a fee under subdivision (a) shall issue
a fiscal yearend report to the Controller on or before August 31 of
each year. The report shall include a detailed accounting of the
funds received and expended in the immediately preceding fiscal
year, including, at a minimum, all of the following:

(1) The amount of funds received and expended by the county
under subdivision (b) for the immediately preceding fiscal year.

(2) The total expenditures by the county under subdivision (c)
for the immediately preceding fiscal year.

(3) Details of expenditures made by the county under
subdivision (c), including salaries and expenses, purchase of
equipment and supplies, and any other expenditures made listed
by type with an explanatory comment.

(4) A summary of vehicle theft abatement activities and other
vehicle theft programs funded by the fees collected under this
section.

(5) The total number of stolen vehicles recovered and the value
of those vehicles during the immediately preceding fiscal year.

(6) The total number of vehicles stolen during the immediately
preceding fiscal year as compared to the fiscal year prior to the
immediately preceding fiscal year.

(7) Any additional, unexpended fee revenues received under
subdivision (b) for the county for the immediately preceding fiscal
year.

(h) Each county that fails to submit the report required pursuant
to subdivision (g) by November 30 of each year shall have the fee
suspended by the Controller for one year, commencing on July 1
following the Controller’s determination that a county has failed
to submit the report.

(i) (1) On or before January 1, 2013, and on or before January
1 of each year, the Controller shall provide to the Department of
the California Highway Patrol copies of the yearend reports
submitted by the counties under subdivision (g), and, in
consultation with the Department of the California Highway Patrol,
shall review the fiscal yearend reports submitted by each county
pursuant to subdivision (g) to determine if fee revenues are being
utilized in a manner consistent with this section. If the Controller
determines that the use of the fee revenues is not consistent with
this section, the Controller shall consult with the participating
counties’ designated regional coordinators. If the Controller
determines that use of the fee revenues is still not consistent with
this section, the authority to collect the fee by that county shall be
suspended for one year.

(2) If the Controller determines that a county has not submitted
a fiscal yearend report as required in subdivision (g), the
authorization to collect the service fee shall be suspended for one
year pursuant to subdivision (h).

(3) When the Controller determines that a fee shall be suspended
for a county, the Controller shall inform the Department of Motor
Vehicles on or before January 1 of each year that the authority to
collect a fee for that county is suspended.

(j) On or before January 1 of each year, the Controller shall
prepare and submit to the Legislature a revenue and expenditure
summary for each participating county that includes all of the
following:

(1) The total revenues received by each county.

(2) The total expenditures by each county.

(3) The unexpended revenues for each county.

(k) For the purposes of this section, a county-designated regional
coordinator is that agency designated by the participating county’s
board of supervisors as the agency in control of its countywide
vehicle theft apprehension program.

(l) This section shall remain in effect only until January 1, 2018,
and as of that date is repealed, unless a later enacted statute that
is enacted on or before January 1, 2018, deletes or extends that
date.

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