BILL NUMBER: SB 230	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator Emmerson

                        FEBRUARY 9, 2011

   An act to amend Section 16110 of the Business and Professions
Code, relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 230, as introduced, Emmerson. Business license taxation.
   Existing law provides that no city, county, or city and county
which levies a business license tax calculated on the basis of gross
receipts shall include the amount of gross receipts or the cost of
the business license tax on the business license tax receipt.
   This bill would make a nonsubstantive change to this provision.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


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

  SECTION 1.  Section 16110 of the Business and Professions Code is
amended to read:
   16110.  No city, county, or city and county  which
  that  levies a business license tax calculated on
a basis of gross receipts pursuant to Section 16000 or 16100 or
Section 37101 of the Government Code, as the case may be, or pursuant
to any other provision of law, shall include the amount of gross
receipts or the cost of the business license tax on the business
license tax receipt.