BILL NUMBER: AB 990	CHAPTERED  10/10/99

	CHAPTER   908
	FILED WITH SECRETARY OF STATE   OCTOBER 10, 1999
	APPROVED BY GOVERNOR   OCTOBER 9, 1999
	PASSED THE ASSEMBLY   SEPTEMBER 9, 1999
	PASSED THE SENATE   SEPTEMBER 8, 1999
	AMENDED IN SENATE   SEPTEMBER 7, 1999
	AMENDED IN SENATE   AUGUST 24, 1999
	AMENDED IN ASSEMBLY   APRIL 13, 1999

INTRODUCED BY   Assembly Member Floyd

                        FEBRUARY 25, 1999

   An act to add and repeal Sections 6066.3 and 6066.4 of the Revenue
and Taxation Code, relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 990, Floyd.  Sales and use tax:  seller's permits.
   The Sales and Use Tax Law requires each person who desires to
engage in business as a seller in this state to file an application
for a permit with the State Board of Equalization.  If the applicant
complies with the appropriate procedures, the board must grant and
issue to the applicant a separate permit for each place of business.

   This bill would authorize cities and counties to collect
information from persons seeking to engage in the business of selling
tangible personal property and to transmit that information to the
board.  The bill would require the board to issue permits to
applicants within specified time periods.  The bill would also
authorize cities and counties to require each person desiring to
engage in business in that jurisdiction for the purposes of selling
tangible personal property to provide his or her seller's permit
account number, if any.  These provisions would be repealed on
January 1, 2004.
   This bill would require the State Board of Equalization to report
to the Legislature regarding certain impacts of these provisions.


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


  SECTION 1.  Section 6066.3 is added to the Revenue and Taxation
Code, to read:
   6066.3.  (a) A city, county, or city and county may collect
information from persons desiring to engage in business in that
jurisdiction for the purposes of selling tangible personal property
under this part and shall transmit that information to the board.
The information shall be provided to the board in a format to be
determined by the board after consulting with the League of
California Cities and the California State Association of Counties.
   (b) The information submitted to the board under subdivision (a)
shall serve as all of the following:
   (1) The preliminary application for a seller's permit.
   (2) Notification to the board by the city, county, or city and
county of a person desiring to engage in the business of selling of
tangible personal property in that jurisdiction.
   (3) Notice to the board for purposes of redistribution under
Section 7209.
   (c) The board shall issue a determination regarding issuance of a
seller's permit and receipt of notification for purposes of
paragraphs (2) and (3) of subdivision (b).  The board shall provide a
copy of that determination and receipt of notification to the city,
county, or city and county from which the board has received
information under subdivision (a).  The board shall make its
determination as follows:
   (1) For persons for whom a determination can be made based on the
information submitted, the determination shall be issued within 30
days of receipt of the information.
   (2) For persons for whom additional information is required before
a determination can be made, the determination shall be issued
within 120 days of receipt of the information.
   (d) The board shall, after consulting with the League of
California Cities and the California State Association of Counties,
adopt standardized data addressing and naming conventions that are
compatible with local jurisdiction conventions for new registrants
and, to the extent possible, for current accounts.
   (e) A city, county, or city and county may not charge applicants a
fee for collecting and transmitting information pursuant to this
section.
   (f) This section shall remain in effect only until January 1,
2004, and as of that date is repealed, unless a later enacted
statute, that is enacted before January 1, 2004, deletes or extends
that date.
  SEC. 2.  Section 6066.4 is added to the Revenue and Taxation Code,
to read:
   6066.4.  (a) A city, county, or city and county may require each
person desiring to engage in business in that jurisdiction for the
purposes of selling tangible personal property to provide his or her
seller's permit account number, if any.
   (b) This section shall remain in effect only until January 1,
2004, and as of that date is repealed, unless a later enacted
statute, that is enacted before January 1, 2004, deletes or extends
that date.
  SEC. 3.  On or before January 1, 2003, the State Board of
Equalization shall report to the Legislature regarding this act.  The
report shall include the amount of sales and use tax revenues
collected from persons not previously registered by the board and the
board's cost to administer the provisions of this act.