Amended in Senate August 7, 2014

Amended in Senate June 30, 2014

Amended in Senate June 11, 2014

Amended in Senate June 2, 2014

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 BillNo. 1324


Introduced by Assembly Member Skinner

(Coauthor: Senator Hancock)

February 22, 2013


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.

LEGISLATIVE COUNSEL’S DIGEST

AB 1324, as amended, Skinner. Transactions and use taxes: City of Elbegin delete Cerrito: County of Contra Costa.end deletebegin insert Cerrito.end insert

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%.

This bill would authorize the City of Elbegin delete Cerrito and the County of Contra Costa,end deletebegin insert Cerrito,end insert if certain requirements are met,begin delete eachend delete to impose abegin delete separateend delete transactions and use tax for general purposes at a rate of no more than 0.5% that, in combination with other specified taxes,begin delete eachend delete would exceed the combined rate limit. Under the bill,begin delete theseend deletebegin insert thisend insert authorized taxbegin delete ratesend deletebegin insert rateend insert would not be included in the calculation of the 2% limitation.

These provisions would be repealed by their own terms on January 1, 2022, if the ordinance is not approved, as specified.

This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Elbegin delete Cerrito and the County of Contra Costa.end deletebegin insert Cerrito.end insert

Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.

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

P2    1

SECTION 1.  

Chapter 3.8 (commencing with Section 7293) is
2added to Part 1.7 of Division 2 of the Revenue and Taxation Code,
3to read:

4 

5Chapter  3.8. Local Government Finance in the City of
6El Cerritobegin delete and the County of Contra Costaend delete
7

 

8

7293.  

(a) Notwithstanding any other law, the City of El Cerrito
9begin delete and the County of Contra Costa eachend delete may impose abegin delete separateend delete
10 transactions and use tax for general purposes at a rate of no more
11than 0.5 percent that, in combination with all taxes imposed
12pursuant to Part 1.6 (commencing with Section 7251),begin delete eachend delete would
13exceed the limit established in Section 7251.1, if all of the
14following requirements are met:

15(1) The citybegin delete or countyend delete adopts an ordinance proposing the
16transactions and use tax subject to any applicable voter approval
17requirement.

18(2) The citybegin delete or countyend delete ordinance proposing the transactions and
19use tax is submitted to the electorate of the adoptingbegin delete city or county,end delete
20begin insert city,end insert as applicable, and is approved by the voters voting on the
21ordinance as required by Article XIII C of the California
22Constitution. The election on the ordinance proposing the
23transactions and use tax may occur on or after November 4, 2014.

P3    1(3) The transactions and use tax conforms to the Transactions
2and Use Tax Law (Part 1.6 (commencing with Section 7251)),
3other than Section 7251.1.

4(4) The transactions and use tax is imposed on or after January
51, 2015.

6(5) Notwithstanding paragraph (4), an ordinance proposing a
7transactions and use tax pursuant to this section shall become
8operative as provided in Section 7265.

9(b) Notwithstanding Section 7251.1, the tax rate authorized in
10subdivision (a) shall not be considered for purposes of the
11combined rate limit established by that section.

12

7294.  

If, as of January 1, 2022, an ordinance proposing a
13transactions and use tax has not been approved as required by
14paragraph (2) of subdivision (a) of Section 7293, this chapter shall
15be repealed as of that same date.

16

SEC. 2.  

The Legislature finds and declares that a special law
17is necessary and that a general law cannot be made applicable
18within the meaning of Section 16 of Article IV of the California
19Constitution because of the unique fiscal and public service
20pressures being experienced in the City of Elbegin delete Cerrito and the
21County of Contra Costa.end delete
begin insert Cerrito.end insert



O

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