BILL NUMBER: SB 1183	AMENDED
	BILL TEXT

	AMENDED IN SENATE  APRIL 21, 2014
	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  
Section 9251 to the Vehicle  Code, relating to  taxation
  vehicles  .



	LEGISLATIVE COUNSEL'S DIGEST


   SB 1183, as amended, DeSaulnier.  Bicycle tax. 
 Vehicle registration fees: surcharge for bicycle infrastructure.

   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 
 provides for the imposition of certain registration fees on
motor vehicles, including certain fees imposed by local agencies for
various specified purposes  .
   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, 
motor vehicle registration surcharge of not more than $5 for bicycle
infrastructure purposes. The bill would provide for the Department of
Motor Vehicles to administer the surcharge  and to transmit the
net revenues from the  tax   surcharge  to
the local agency. The bill would require the local agency to use
 bicycle tax   these  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.    Section 9251 is added to the  
Vehicle Code   , to read:  
   9251.  (a) In addition to any other fees specified in this code, 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 local motor vehicle registration
surcharge, in whole dollars not to exceed five dollars ($5), on each
vehicle registered within the jurisdiction of the agency imposing the
surcharge, except vehicles that are expressly exempted from payment
of registration fees. The amount of the surcharge shall be specified
in an ordinance adopted by the local agency. The surcharge shall be
administered by the department, with revenues, after deduction of
collection costs, to be distributed to the local agency, for
expenditure pursuant to subdivision (b).
   (b) The net revenues from the surcharge 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.
   (c) For purposes of this section, "regional park district" shall
have the same meaning as "district" as defined in Section 5500 of the
Public Resources Code.  
  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 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.