BILL NUMBER: SB 344 INTRODUCED
BILL TEXT
INTRODUCED BY Senator Wyland
FEBRUARY 15, 2011
An act to amend Section 16110 of the Business and Professions
Code, relating to local government.
LEGISLATIVE COUNSEL'S DIGEST
SB 344, as introduced, Wyland. Business licenses taxation.
Existing law prohibits a city, county, or city and county that
levies a business license tax, as specified, from including the
amount of gross receipts or the cost of the business license tax on
the business license tax receipt.
This bill would make a technical, 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.