Amended in Senate April 14, 2016

Amended in Assembly April 20, 2015

Amended in Assembly March 19, 2015

California Legislature—2015–16 Regular Session

Assembly Bill No. 724

Introduced by Assembly begin delete Member end delete begin insert Members end insert Dodd begin insert and Frazier end insert

begin insert

(Principal coauthors: Senators Nielsen and Wolk)

end insert

February 25, 2015

begin delete An act to amend Section 113755 of the Health and Safety Code, relating to food safety. end delete begin insert An act to amend Section 6366.4 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. end insert

LEGISLATIVE COUNSEL’S DIGEST

AB 724, as amended, Dodd. begin delete Temporary food facilities: community event. end delete begin insert Sales and use taxes: exemption: museum displays: Jimmy Doolittle Air and Space Museum Education Foundation. end insert

begin insert

Existing sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state of, or on the storage, use, or other consumption in this state of, tangible personal property purchased from a retailer for storage, use, or other consumption in this state. Existing law provides various exemptions from those taxes, including an exemption for the sale of, or the storage, use, or other consumption of, tangible personal property purchased by the San Diego Air & Space Museum and the California Science Center if the property is purchased and used exclusively for display purposes within the museum, as provided.

end insert begin insert

This bill would additionally exempt from those taxes tangible personal property purchased by the Jimmy Doolittle Air and Space Museum Education Foundation for those purposes. The bill would also make a nonsubstantive change.

end insert begin insert

The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes cities and counties to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing law authorizes districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws.

end insert begin insert

Existing law requires the state to reimburse cities and counties for revenue losses caused by the enactment of sales and use tax exemptions.

end insert begin insert

This bill would provide that, notwithstanding these provisions, no appropriation is made and the state shall not reimburse cities and counties for sales and use tax revenues lost by them pursuant to this bill.

end insert begin insert

This bill would make legislative findings and declarations as to the necessity of a special statute for the Jimmy Doolittle Air and Space Museum Education Foundation.

end insert begin insert

This bill would take effect immediately as a tax levy.

end insert begin delete

Existing law, the California Retail Food Code, establishes uniform health and sanitation standards for retail food facilities, including temporary food facilities, by the State Department of Public Health. Existing law provides that local health agencies are primarily responsible for enforcing this code. A violation of any provision of the code is generally punishable as a misdemeanor. Existing law requires temporary food facilities that operate at a community event to meet specified requirements, and defines “community event” for these purposes to mean an event that is of a civil, political, public, or educational nature, including state and county fairs.

end delete begin delete

This bill would revise the definition of community event to explicitly include a district fair.

end delete

Vote: majority. Appropriation: no. Fiscal committee:  begin delete no end delete begin insert yes end insert . State-mandated local program: no.

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

begin insert

begin insert SECTION 1. end insert   

end insert

begin insert Section 6366.4 of the end insert begin insert Revenue and Taxation Code end insert

begin insert is amended to read: end insert

6366.4.  

(a) There are exempted from the taxes imposed by
this part the gross receipts from the sale of and the storage, use or
other consumption in this state of tangible personal property
purchased by a nonprofit museum regularly open to the public that
is operated by or for a local or state government entity, or operated
by a nonprofit organization which has qualified for exemption
pursuant to Section 23701d, provided the property is purchased
and used exclusively for display purposes within the museum.

(b) The exemption provided by this section extends only to
items that have value as museum pieces and does not extend to
display cases, shelving, lamps, lighting fixtures, or other items of
tangible personal property utilized in the operation of a museum.
However, the exemption does include sprung instant structures
used as temporary exhibit housing.

(c) For purposes of this section, a “museum” includes only any
of the following:

(1) A museum that has a significant portion of its space open
to the public without charge.

(2) A museum open to the public without charge for not less
than six hours during any month the museum is open to the public.

(3) A museum that is open to a segment of the student or adult
population without charge.

(d) This section applies only to the San Diego begin delete Aero-Space end delete begin insert Air
& Space end insert Museum begin delete and end delete begin insert , end insert the California Science begin delete Center. end delete begin insert Center, and
the Jimmy Doolittle Air and Space Museum Education Foundation. end insert

begin insert

begin insert SEC. 2. end insert   

end insert begin insert

Notwithstanding Section 2230 of the Revenue and
Taxation Code, no appropriation is made by this act and the state
shall not reimburse any city or county for any sales and use tax
revenues lost by it under this act.

end insert

begin insert

begin insert SEC. 3. end insert   

end insert begin insert

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 pressures experienced
by the Jimmy Doolittle Air and Space Museum Education
Foundation in promoting this country’s aviation history and
encouraging patriotic endeavors by providing impactful
experiences through interactive aviation exhibits.

end insert

begin insert

begin insert SEC. 4. end insert   

end insert begin insert

This act provides for a tax levy within the meaning of
Article IV of the Constitution and shall go into immediate effect.

end insert

begin delete

SECTION 1.  

Section 113755 of the Health and Safety Code
is amended to read:

113755.  

“Community event” means an event that is of a civic,
political, public, or educational nature, including state, district,
and county fairs, city festivals, circuses, and other public gathering
events approved by the local enforcement agency.

end delete