BILL NUMBER: AB 1324	AMENDED
	BILL TEXT

	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

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
El  Cerrito: County of Contra Costa.   Cerrito.

   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 El  Cerrito and the
County of Contra Costa,   Cerrito,  if certain
requirements are met,  each  to impose a 
separate  transactions and use tax for general purposes at a
rate of no more than 0.5% that, in combination with other specified
taxes,  each  would exceed the combined rate limit.
Under the bill,  these   this  authorized
tax  rates   rate  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   These provisions would be repealed by their own terms on January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 El 
Cerrito and the County of Contra Costa.   Cerrito. 

   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.  Chapter 3.8 (commencing with Section 7293) is added to
Part 1.7 of Division 2 of the Revenue and Taxation Code, to read:
      CHAPTER 3.8.  LOCAL GOVERNMENT FINANCE IN THE CITY OF EL
CERRITO  AND THE COUNTY OF CONTRA COSTA 


   7293.  (a) Notwithstanding any other law, the City of El Cerrito
 and the County of Contra Costa each  may impose a
 separate  transactions and use tax for general
purposes at a rate of no more than 0.5 percent that, in combination
with all taxes imposed pursuant to Part 1.6 (commencing with Section
7251),  each  would exceed the limit established in
Section 7251.1, if all of the following requirements are met:
   (1) The city  or county  adopts an ordinance
proposing the transactions and use tax subject to any applicable
voter approval requirement.
   (2) The city  or county  ordinance proposing the
transactions and use tax is submitted to the electorate of the
adopting  city or county,   city,  as
applicable, 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.
   (3) 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.
   (4) The transactions and use tax is imposed on or after January 1,
2015.
   (5) Notwithstanding paragraph (4), an ordinance proposing a
transactions and use tax pursuant to this section shall become
operative as provided in Section 7265.
   (b) Notwithstanding Section 7251.1, the tax rate authorized in
subdivision (a) shall not be considered for purposes of the combined
rate limit established by that section.
   7294.  If, as of January 1, 2022, an ordinance proposing a
transactions and use tax has not been approved as required by
paragraph (2) of subdivision (a) of Section 7293, this chapter shall
be repealed as of that same date.
  SEC. 2.  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 and the County of
Contra Costa.   Cerrito.