BILL NUMBER: AB 2678 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY APRIL 12, 2016
INTRODUCED BY Assembly Member Gray
( Coauthors: Assembly Members
Bigelow, Cooper, Dodd,
Gallagher, Mathis, and Salas )
FEBRUARY 19, 2016
An act to add amend, repeal, and add
Section 19620.2 of the Business and Professions Code, and to add and
repeal Sections 6453.1 and 7101.4 to of
the Revenue and Taxation Code, relating to state
designated state-designated fairs, and making an
appropriation therefor.
LEGISLATIVE COUNSEL'S DIGEST
AB 2678, as amended, Gray. State designated
State-designated fairs: funding.
Existing law establishes the Fair and Exposition Fund to, among
other things, allocate moneys for the support of the network of
California fairs. Existing law requires certain license fees
from satellite wagering to be deposited into a separate account in
the Fair and Exposition Fund, and continuously appropriates those
moneys for specified fair-related purposes, including, among others,
the payment of expenses incurred in establishing and operating
satellite wagering facilities at fairs and for health and safety
repair and other projects at fairs. The balance of
moneys in that fund, after appropriation by the Legislature for
specified oversight and auditing costs are continuously appropriated
for capital outlay for specified fair projects.
Existing sales and use laws impose taxes on retailers measured by the
gross receipts from the sale of tangible personal property sold at
retail in this state, 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 measured by
sales price, and requires that revenues, less refunds, derived from a
specified rate of that tax be transferred to specified funds and
then the balance to the General Fund.
This bill would require a tax return filed for the purposes of the
Sales and Use Tax Law to segregate the gross receipts of the seller
and the sales price of the property on a form prescribed by the State
Board of Equalization when the place of sale or use in this state is
on or within the real property of a state designated
state-designated fair, as defined, or any real
property of a state designated
state-designated fair that is leased to another party.
This
The bill would require, except as specified, that 30%
of all revenues, less refunds and costs of administration, derived
from those segregated sales and use tax amounts that would have been
deposited into the General Fund instead be deposited into
that separate account in the Fair and Exposition Fund and
continuously appropriated for those same types of
fair-related purposes. specified fair projects.
The bill would repeal these provisions on January 1, 2022.
Vote: 2/3. Appropriation: yes. Fiscal committee: yes.
State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 19620.2 of the
Business and Professions Code is amended to read:
19620.2. (a) Any unallocated balance from Section 19620.1
and any revenue deposited in the Fair and Exposition Fund pursuant to
Section 7101.4 of the Revenue and Taxation Code is hereby
appropriated without regard to fiscal years for allocation by the
Secretary of Food and Agriculture for capital outlay to California
fairs for fair projects involving public health and safety, for fair
projects involving major and deferred maintenance, for fair projects
necessary due to any emergency, for projects that are required by
physical changes to the fair site, for projects that are required to
protect the fair property or installation, such as fencing and flood
protection, and for the acquisition or improvement of any property or
facility that will serve to enhance the operation of the fair.
(b) A portion of the funds subject to allocation pursuant to
subdivision (a) may be allocated to California fairs for general
operational support. It is the intent of the Legislature that these
moneys be used primarily for those fairs whose sources of revenue may
be limited for purposes specified in this section.
(c) This section shall be repealed on January 1, 2022.
SEC. 2. Section 19620.2 is added to the
Business and Professions Code , to read:
19620.2. (a) Any unallocated balance from Section 19620.1 is
hereby appropriated without regard to fiscal years for allocation by
the Secretary of Food and Agriculture for capital outlay to
California fairs for fair projects involving public health and
safety, for fair projects involving major and deferred maintenance,
for fair projects necessary due to any emergency, for projects that
are required by physical changes to the fair site, for projects that
are required to protect the fair property or installation, such as
fencing and flood protection, and for the acquisition or improvement
of any property or facility that will serve to enhance the operation
of the fair.
(b) A portion of the funds subject to allocation pursuant to
subdivision (a) may be allocated to California fairs for general
operational support. It is the intent of the Legislature that these
moneys be used primarily for those fairs whose sources of revenue may
be limited for purposes specified in this section.
(c) This section shall become operative on January 1, 2022.
SECTION 1. SEC. 3. Section 6453.1 is
added to the Revenue and Taxation Code, to read:
6453.1. (a) For purposes of this part only, the return shall
segregate the gross receipts of the seller and the sales price of the
property on a form prescribed by the board when
the place of sale in this state or use in this state for purposes of
this part is on or within the real property of a state
designated state-designated fair or any real
property of a state designated
state-designated fair that is leased to another party.
(b) For purposes of this section, "state designated
"state-designated fair" means a state designated
fair as defined in Sections 19418, 19418.1, 19418.2, and 19418.3 of
the Business and Professions Code.
(c) The board shall develop a form for purposes of this section.
(d)
(c) Notwithstanding any provision of the Bradley-Burns
Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with
Section 7200)) or the Transactions and Use Tax Law (Part 1.6
(commencing with Section 7251)), this section shall not apply with
respect to any tax levied by a county, city, or district pursuant to,
or in accordance with, either of those laws.
(d) This section shall be repealed on January 1, 2022.
SEC. 2. SEC. 4. Section 7101.4 is
added to the Revenue and Taxation Code, to read:
7101.4. (a) Notwithstanding Section 7101 or
any other law, except as otherwise required to be transferred
pursuant to the California Constitution or Sections 6051.2, 6051.8,
6051.15, 6201.2, 6201.8, 6201.15, and 7101.3 or subdivision (a) of
Section 7102, 30 percent of all revenues, less refunds and costs of
administration, derived under this part that were segregated pursuant
to Section 6453.1, upon receipt shall be transferred to the Fair and
Exposition Fund in the State Treasury, and shall be
deposited into the separate account in the fund specified in Section
19606.1 of the Business and Professions Code.
Treasury. Any amounts deposited into that account
in the Fair and Exposition Fund pursuant to this section
shall be continuously appropriated and allocated as provided in
Section 19606.1 of the Business and Professions Code, except
that any amounts transferred to the Fair and Exposition Fund
pursuant to subdivision (g) of Section 19606.1 shall be allocated in
accordance with Section 19620.2 of the Business and
Professions Code.
(b) This section shall be repealed on January 1, 2022.