AB 2678, as amended, Gray. 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. 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 fair, as defined, which excludes any fair located in the County of Los Angeles, or any real property of a state-designated fair that is leased to another party.
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 the Fair and Exposition Fund and continuously appropriated for allocation by the Secretary of Food and Agriculture for specified fairbegin delete projects.end deletebegin insert
projects and subject to certain conditions.end insert
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 19620.2 of the Business and Professions
2Code is amended to read:
(a) (1) Any unallocated balance from Section
419620.1 and any revenue deposited in the Fair and Exposition
5Fund pursuant to Section 7101.4 of the Revenue and Taxation
6Code is hereby appropriated without regard to fiscal years for
7allocation by the Secretary of Food and Agriculture for capital
8outlay to California fairs for fair projects involving public health
9and safety, for fair projects involving major and deferred
10maintenance, for fair projects necessary due to any emergency,
11for projects that are required by physical changes to the fair site,
12for projects that are required to protect the fair property or
13installation, such as fencing and flood protection, and for the
14acquisition or improvement of any property or facility
that will
15serve to enhance the operation of the fair.
16(2) Any revenues deposited into the Fair and Exposition Fund
17pursuant to Section 7101.4 of the Revenue and Taxation Code
P3 1shall not be allocated to any fair located in the County of Los
2Angeles.
3
(3) Any revenues deposited into the Fair and Exposition Fund
4pursuant to Section 7101.4 of the Revenue and Taxation Code
5shall only be allocated to a state-designated fair if nonmanagement
6employees at that state-designated fair, or nonmanagement
7employees at any real property of that state-designated fair that
8is leased to another party, are provided the following working
9conditions:
10
(A) The employee receives a meal period of not less than 30
11
minutes for a work period of more than five hours per day, unless
12the work period per day of the employee is less than six hours and
13the meal period is waived by mutual consent of both the employer
14and the employee.
15
(B) The employee receives a second meal period of not less than
1630 minutes for a work period of more than 10 hours per day, unless
17the work period per day of the employee is less than 12 hours, the
18second meal period is waived by mutual consent of both the
19employer and the employee, and the first meal period was not
20waived.
21
(C) Any work in excess of eight hours in one workday, any work
22in excess of 40 hours in any one workweek, and the first eight
23hours worked on the seventh day of work in any one workweek is
24compensated at the rate of no less than one and one-half times the
25regular rate of pay for an employee.
26
(D) Any work in excess of 12 hours in one day is compensated
27at the rate of no less than twice the regular rate of pay for an
28employee.
29
(E) Any work in excess of eight hours on any seventh day of a
30workweek is compensated at the rate of no less than twice the
31regular rate of pay for an employee.
32(b) A portion of the funds subject to allocation pursuant to
33subdivision (a) may be allocated to California fairs for general
34operational support. It is the intent of the Legislature that these
35moneys be used primarily for those fairs whose sources of revenue
36may be limited for purposes specified in this section.
37(c) This section shall be repealed on January 1, 2022.
Section 19620.2 is added to the Business and
39Professions Code, to read:
(a) Any unallocated balance from Section 19620.1
2is hereby appropriated without regard to fiscal years for allocation
3by the Secretary of Food and Agriculture for capital outlay to
4California fairs for fair projects involving public health and safety,
5for fair projects involving major and deferred maintenance, for
6fair projects necessary due to any emergency, for projects that are
7required by physical changes to the fair site, for projects that are
8required to protect the fair property or installation, such as fencing
9and flood protection, and for the acquisition or improvement of
10any property or facility that will serve to enhance the operation of
11the fair.
12(b) A portion of the
funds subject to allocation pursuant to
13subdivision (a) may be allocated to California fairs for general
14operational support. It is the intent of the Legislature that these
15moneys be used primarily for those fairs whose sources of revenue
16may be limited for purposes specified in this section.
17(c) This section shall become operative on January 1, 2022.
Section 6453.1 is added to the Revenue and Taxation
19Code, to read:
(a) For purposes of this part only, the return shall
21segregate the gross receipts of the seller and the sales price of the
22property when the place of sale in this state or use in this state for
23purposes of this part is on or within the real property of a
24state-designated fair or any real property of a state-designated fair
25that is leased to another party.
26(b) For purposes of this section, “state-designated fair” means
27a state designated fair as defined in Sections 19418, 19418.1,
2819418.2, and 19418.3 of the Business and Professions Code,
29excluding any fair located in the County of Los Angeles.
30(c) Notwithstanding any provision of the Bradley-Burns Uniform
31Local Sales and Use Tax Law (Part 1.5 (commencing with Section
327200)) or the Transactions and Use Tax Law (Part 1.6
33(commencing with Section 7251)), this section shall not apply with
34respect to any tax levied by a county, city, or district pursuant to,
35or in accordance with, either of those laws.
36(d) This section shall be repealed on January 1, 2022.
Section 7101.4 is added to the Revenue and Taxation
38Code, to read:
(a) Notwithstanding Section 7101 or any other law,
40except as otherwise required to be transferred pursuant to the
P5 1California Constitution or Sectionsbegin delete 6051.2,end delete 6051.8, 6051.15,
2begin delete 6201.2,end delete 6201.8,begin delete 6201.15, and 7101.3end deletebegin insert and 6201.15end insert or subdivision
3(a) of Section 7102, 30 percent of all revenues, less refunds and
4costs of administration, derived under this part that were segregated
5pursuant to Section 6453.1, upon
receipt shall be transferred to the
6Fair and Exposition Fund in the State Treasury. Any amounts
7deposited in the Fair and Exposition Fund pursuant to this section
8shall be continuously appropriated and allocated as provided in
9Section 19620.2 of the Business and Professions Code.
10(b) This section shall be repealed on January 1, 2022.
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