BILL NUMBER: SB 1183	AMENDED
	BILL TEXT

	AMENDED IN SENATE  MARCH 24, 2014

INTRODUCED BY   Senator DeSaulnier

                        FEBRUARY 20, 2014

   An act to add Chapter 3.8 (commencing with Section 7293) to Part
1.7 of Division 2 of the Revenue and Taxation Code, relating to
taxation.



	LEGISLATIVE COUNSEL'S DIGEST


   SB 1183, as amended, DeSaulnier. Bicycle tax.
   Existing law does not provide for the imposition of a tax specific
to the point of sale of a bicycle, other than sales and use taxes
generally applicable to tangible personal property.
   This bill would authorize a city, county, or regional park
district to impose, as a special tax, a point of sale tax on new
bicycles, with the rate of the tax to be determined by the local
agency. The bill would exclude from the tax bicycles with wheels of
20 inches or less in diameter. The bill would require the State Board
of Equalization to collect the bicycle tax in a manner similar to
the collection of local transactions and use taxes, and to transmit
the net revenues from the tax to the local agency. The bill would
require the local agency to use bicycle tax revenues for improvements
to paved and natural surface trails, including existing and new
trails, and for associated maintenance purposes.
   Vote: majority. Appropriation: no. Fiscal committee: yes.
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.   BICYCLE TAX   LOCAL BIKE
INFRASTRUCTURE ENHANCEMENT ACT OF 2014 


   7293.  As used in this chapter, the following terms have the
following meanings:
   (a) "Bicycle" shall have the meaning as defined in Section 231 of
the Vehicle Code.
   (b) "Regional park district" shall have the same meaning as
"district" as defined in Section 5500 of the Public Resources Code.
   7293.1.  A city, county, or regional park district may impose, as
a special tax subject to subdivision (d) of Section 2 of Article XIII
C of the California Constitution, a point of sale tax on new
bicycles, excluding bicycles with wheels of 20 inches or less in
diameter.
   7293.2.  The rate of the tax to be imposed shall be specified in
an ordinance adopted by the governing board of the local agency
proposing to impose the tax. The tax shall be imposed in addition to
any other tax imposed by law.
   7293.3.  The tax imposed under this chapter shall be collected by
the state board in a manner similar to the collection of local
transactions and use taxes. The net proceeds of the tax shall be
transmitted by the state board to the local agency imposing the tax.
   7293.4.  The net proceeds of the tax shall be used by the local
agency for improvements to paved and natural surface trails,
including the rehabilitation, restoration, and expansion of existing
trails, the development of new trails, and the maintenance and upkeep
of local and regional trail systems and networks.