BILL ANALYSIS �
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|SENATE RULES COMMITTEE | AB 1352|
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THIRD READING
Bill No: AB 1352
Author: Logue (R)
Amended: 8/30/11 in Senate
Vote: 21
SENATE GOVERNANCE & FINANCE COMMITTEE : Not Relevant
SENATE APPROPRIATIONS COMMITTEE : 9-0, 8/25/11
AYES: Kehoe, Walters, Alquist, Emmerson, Lieu, Pavley,
Price, Runner, Steinberg
ASSEMBLY FLOOR : 78-0, 5/19/11 - See last page for vote
SUBJECT : Taxation: vehicle license fees
SOURCE : Author
DIGEST : This bill provides that specified vehicle
license fee revenues that are deposited into the Local
Revenue Fund of 2011 for local law enforcement realignment
purposes would not be subject to expenditure requirements
of a local ordinance in Nevada County.
ANALYSIS : Existing state law requires any person
desiring to engage in business as a seller in California to
apply for a seller's permit with the Board of Equalization
(BOE). A seller's permit is valid for as long at the
seller maintains a business and remains in good standing
with the BOE.
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AB 1352
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A person who fails to comply with any provision of the
sales and use tax law, including payments of amounts due,
may have their seller's permit revoked by the BOE. Prior
to revocation of a seller's permit, however, the BOE must
provide advanced written notice of the time and place of a
hearing to be held which will afford the person the
opportunity to show why their seller's permit should not be
revoked.
This bill specifies that any vehicle license fee (VLF)
revenues that are deposited into the Local Law Enforcement
Services Account in the Local Revenue Fund of 2011 and
distributed to counties would not be subject to
requirements of a local ordinance in Nevada County that
otherwise requires that 50 percent of all VLF revenues
received by that county be expended on county roads.
Comments
In March 1996, Nevada County voters approved Measure F, an
ordinance which required that all funds received from the
State of California from motor vehicle license fee funds,
as defined in the State Constitution and in statute, must
be segregated into a separate accounting fund. The County
must spend at least half of those funds in each fiscal year
only for public roads, ways, and highways for maintenance,
repair, circulation enhancement, general road safety, and
fire access. Following the enactment of a temporary
increase to the VLF as part of the February 2009 budget
agreement, SB 636 (Ashburn), Chapter 605, Statutes of 2009,
was enacted to ensure that the increased VLF revenues
dedicated for local law enforcement purposes would not be
subject to the requirements of Measure F. This bill enacts
similar provisions to ensure that VLF revenues dedicated to
local law enforcement as part of the realignment package,
as specified in SB 89 (Senate Budget and Fiscal Review
Committee), Chapter 35, Statutes of 2011, are not subject
to the requirements of Nevada County's local ordinance.
FISCAL EFFECT : Appropriation: No Fiscal Com.: Yes
Local: Yes
ASSEMBLY FLOOR : 78-0, 5/19/11
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AB 1352
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AYES: Achadjian, Allen, Ammiano, Atkins, Beall, Bill
Berryhill, Block, Blumenfield, Bonilla, Bradford,
Brownley, Buchanan, Butler, Charles Calderon, Campos,
Carter, Cedillo, Chesbro, Conway, Cook, Davis, Dickinson,
Donnelly, Eng, Feuer, Fletcher, Fong, Fuentes, Furutani,
Beth Gaines, Galgiani, Garrick, Gatto, Gordon, Grove,
Hagman, Halderman, Hall, Harkey, Hayashi, Roger
Hern�ndez, Hill, Huber, Hueso, Huffman, Jeffries, Jones,
Knight, Lara, Logue, Bonnie Lowenthal, Ma, Mansoor,
Mendoza, Miller, Mitchell, Monning, Morrell, Nestande,
Nielsen, Norby, Olsen, Pan, Perea, V. Manuel P�rez,
Portantino, Silva, Skinner, Smyth, Solorio, Swanson,
Torres, Valadao, Wagner, Wieckowski, Williams, Yamada,
John A. P�rez
NO VOTE RECORDED: Alejo, Gorell
AGB:kc 8/30/11 Senate Floor Analyses
SUPPORT/OPPOSITION: NONE RECEIVED
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