BILL NUMBER: AB 147	CHAPTERED  08/31/00

	CHAPTER   264
	FILED WITH SECRETARY OF STATE   AUGUST 31, 2000
	APPROVED BY GOVERNOR   AUGUST 30, 2000
	PASSED THE ASSEMBLY   AUGUST 25, 2000
	PASSED THE SENATE   AUGUST 24, 2000
	AMENDED IN SENATE   AUGUST 10, 2000
	AMENDED IN SENATE   JUNE 27, 2000
	AMENDED IN SENATE   MAY 22, 2000
	AMENDED IN ASSEMBLY   APRIL 28, 1999

INTRODUCED BY   Assembly Members Strom-Martin and Mazzoni
   (Principal coauthor: Senator Chesbro)
   (Coauthor: Assembly Member Wiggins)

                        JANUARY 11, 1999

   An act to add Chapter 2.99 (commencing with Section 7286.80) to
Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to
taxation, and declaring the urgency thereof, to take effect
immediately.



	LEGISLATIVE COUNSEL'S DIGEST


   AB 147, Strom-Martin.  Transactions and use tax:  City of
Sebastopol.
   Existing law authorizes various local governmental entities, in
accordance with certain limitations and approval requirements, to
levy transactions and use taxes in accordance with the procedures and
requirements set forth in the Transactions and Use Tax Law.
   This bill would additionally authorize the City of Sebastopol,
subject to the approval of 2/3 of the voters voting on the issue at
an election, to levy a transactions and use tax pursuant to the
Transactions and Use Tax Law at a rate 0.125% for general revenue
purposes.
   This bill would make legislative findings and declarations as to
the necessity of a special statute.
  This bill would declare that it is to take effect immediately as an
urgency statute.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:


  SECTION 1.  Chapter 2.99 (commencing with Section 7286.80) is added
to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read:


      CHAPTER 2.99.  SEBASTOPOL TRANSACTIONS AND USE TAX

   7286.80.  (a) Subject to subdivision (b), the City of Sebastopol
may levy a transactions and use tax at a rate of 0.125 percent, if an
ordinance or resolution proposing that tax is approved by a majority
vote of all of the members of the city council and the tax is
approved by a two-thirds vote of qualified voters of the city voting
in an election on the issue.
   (b) (1) Any transactions and use tax imposed pursuant to this
section shall be levied in accordance with Part 1.6 (commencing with
Section 7251).
   (2) The net revenues derived from a tax imposed pursuant to this
section shall be expended for general revenue purposes.
  SEC. 2.  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 uniquely difficult fiscal pressures being experienced
by the City of Sebastopol in providing essential services and funding
for city programs and operations.
  SEC. 3.  This act is an urgency statute necessary for the immediate
preservation of the public peace, health, or safety within the
meaning of Article IV of the Constitution and shall go into immediate
effect.  The facts constituting the necessity are:
   In order to provide in a timely manner to the City of Sebastopol
the fiscal authority that is essential to resolve immediate and
pressing issues with respect to local services, it is necessary that
this act take effect immediately.