BILL NUMBER: SB 373 AMENDED
BILL TEXT
AMENDED IN SENATE APRIL 2, 2009
INTRODUCED BY Senator Walters
( Principal coauthor: Assembly Member
Duvall )
( Coauthor: Senator Dutton
)
( Coauthors: Assembly Members
Bill Berryhill, DeVore, Jeffries,
Knight, and Silva )
FEBRUARY 26, 2009
An act relating to taxation. An act to
amend Sections 10752 and 10752.2 of the Revenue and Taxation Code,
relating to taxation, to take effect immediately, tax levy.
LEGISLATIVE COUNSEL'S DIGEST
SB 373, as amended, Walters. Vehicle license fees.
fees: new vehicles.
The Vehicle License Fee (VLF) Law establishes, in lieu of any ad
valorem property tax upon vehicles, an annual license fee for any
vehicle subject to registration in this state , on and after May
19, 2009, and until July 1, 2013, in the amount of
0.65% 1.15% of the market value of a
vehicle specified vehicles, the revenues derived
thereof to be deposited in specified funds. Existing law provides
that, on and after July 1, 2013, the annual license fee for specified
vehicles subject to registration in this state shall be
0.65% of the market value of the new vehicle, including a new
motorcycle .
This bill would state the intent of the Legislature to
enact legislation to exempt new motor vehicles from the imposition of
the 0.65% vehicle license fee for the initial year of registration
provide that for new vehicles, including new
motorcycles, the annual license fee shall be 0.65% of the market
value of the vehicle .
This bill would take effect immediately as a tax levy.
Vote: majority. Appropriation: no. Fiscal committee: no
yes . State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 10752 of the
Revenue and Taxation Code , as amended by Section 4 of
Chapter 18 of the 3rd Extraordinary Session of the
Statutes of 2009, is amended to read:
10752. (a) The annual amount of the license fee for any vehicle,
other than a trailer or semitrailer, as described in subdivision (a)
of Section 5014.1 of the Vehicle Code or a commercial motor vehicle
described in Section 9400.1 of the Vehicle Code, a new vehicle,
or a trailer coach that is required to be moved under permit as
authorized in Section 35790 of the Vehicle Code, shall be a sum
equal to the following percentage of the market value of the vehicle
as determined by the department:
(1) Sixty-five hundredths of 1 percent on and after January 1,
2005, and before May 19, 2009.
(2) One percent on and after May 19, 2009.
(b) (1) The annual amount of the license fee
for any commercial vehicle as described in Section 9400.1 of the
Vehicle Code, shall be a sum equal to 0.65 percent of the market
value of the vehicle as determined by the department.
(2) The annual amount of the license fee for any new vehicle shall
be a sum equal to 0.65 percent of the market value of the new
vehicle as determined by the department. For purposes of this
section, "new vehicle" includes a new motorcycle.
(c) Notwithstanding Chapter 5 (commencing with Section 11001) or
any other law to the contrary, all revenues (including penalties),
less refunds, attributable to that portion of the rate imposed
pursuant to this section in excess of 0.65 percent shall be deposited
into the General Fund.
(d) This section shall cease to be operative on July 1, 2011,
unless the Director of Finance makes the notification pursuant to
Section 99040 of the Government Code, in which case the section shall
cease to be operative on July 1, 2013.
SEC. 2. Section 10752.2 of the Revenue
and Taxation Code is amended to read:
10752.2. (a) On and after May 19, 2009, in addition to the annual
license fee for a vehicle, other than a commercial motor vehicle
described in Section 9400.1 of the Vehicle Code or a new
vehicle, including a new motorcycle , imposed pursuant to
Sections 10752 and 10752.1, a sum equal to 0.15 percent of the market
value of the vehicle as determined by the department, shall be added
to that annual fee.
(b) Notwithstanding Chapter 5 (commencing with Section 11001) or
any other law to the contrary, all revenues (including penalties),
less refunds, derived from fees collected pursuant to subdivision (a)
shall be deposited in the General Fund and transferred to the Local
Safety and Protection Account, which is hereby established in the
Transportation Tax Fund. Notwithstanding Section 13340 of the
Government Code, all moneys in the account are hereby continuously
appropriated, without regard to fiscal year, to the Controller for
allocation pursuant to Sections 29553, 30061, and 30070 of the
Government Code, Section 13821 of the Penal Code, and Sections 18220
and 18220.1 of the Welfare and Institutions Code.
(c) (1) In 2010 and each calendar year thereafter, the Director of
Finance shall, no later than January 10 and upon the enactment of
the Budget Act during the calendar year, make a written determination
of whether any of the moneys derived from fees collected pursuant to
subdivision (a) are being allocated by the state for any purpose not
authorized by subdivision (b), and shall immediately submit his or
her written determination to all of the following:
(A) The Director of the Department of Motor Vehicles.
(B) The Joint Legislative Budget Committee.
(C) The Senate and Assembly Appropriations Committees.
(D) The Senate and Assembly Revenue and Taxation Committees.
(2) If the Director of Finance determines that any moneys derived
from fees collected pursuant to subdivision (a) are being allocated
by the state for a purpose not authorized by subdivision (b), the
Director of the Department of Motor Vehicles shall, upon receipt of
the written determination, immediately cease collection of the fees
imposed by subdivision (a), and shall resume collection of those fees
only upon his or her receipt of written determination provided under
paragraph (1) that specifies that none of the moneys derived from
fees collected pursuant to subdivision (a) are being allocated by the
state for a purpose not authorized by subdivision (a).
(d) This section shall cease to be operative on July 1, 2011,
unless the Director of Finance makes the notification pursuant to
Section 99040 of the Government Code, in which case this section
shall cease to be operative on July 1, 2013.
SEC. 3. This act provides for a tax levy within
the meaning of Article IV of the Constitution and shall go into
immediate effect.
SECTION 1. It is the intent of the Legislature
to enact legislation that would exempt new motor vehicles from the
imposition of the 0.65 percent vehicle license fee for the initial
year of registration.