BILL NUMBER: ABX2 10	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Bloom

                        JULY 16, 2015

   An act to amend Section 30111 of, and to add Section 7284.8 to,
the Revenue and Taxation Code, relating to local government.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 10, as introduced, Bloom. Local taxes: authorization:
cigarettes and tobacco products.
   The Cigarette and Tobacco Products Tax Law imposes a tax on every
distributor of cigarettes and tobacco products at specified rates.
That law specifies that the taxes imposed by that law are in lieu of
all other state, county, municipal, or district taxes on the
privilege of distributing cigarettes or tobacco products. The
California Constitution prohibits the Legislature from imposing taxes
for local purposes, but allows the Legislature to authorize local
governments to impose them.
   This bill would authorize the board of supervisors of a county or
city and county to impose a tax on the privilege of distributing
cigarettes and tobacco products in the county or city and county,
including within an incorporated city within the county.
   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.  Section 7284.8 is added to the Revenue and Taxation
Code, to read:
   7284.8.  (a) Subject to the limitations of the California
Constitution, a board of supervisors of a county or city and county
may, in accordance with Article 3.7 (commencing with Section 53720)
of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government
Code, impose a tax on the privilege of distributing cigarettes and
tobacco products in the county or city and county. The board of
supervisors may impose this tax within an incorporated city within
the county.
   (b) For purposes of this section:
   (1) "Cigarette" means a cigarette, as defined in Section 30003.
   (2) "Tobacco products" means tobacco products, as defined in
subdivision (b) of Section 30121.
  SEC. 2.  Section 30111 of the Revenue and Taxation Code is amended
to read:
   30111.  The taxes imposed by this part are in lieu of all other
state,  county,  municipal, or district taxes on the
privilege of distributing cigarettes or tobacco products.
   This section does not prohibit the application of Part 1
(commencing with Section 6001), Part 1.5 (commencing with Section
7200), Part 1.6 (commencing with Section 7251), or Article 2
(commencing with Section 37021) of Part 17 to the sale, storage, use
or other consumption of cigarettes or tobacco products.