BILL NUMBER: SB 1492	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator Leno

                        FEBRUARY 24, 2012

   An act to amend Section 7284 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 1492, as introduced, Leno. Taxation.
   Existing law authorizes the board of supervisors of any county to
license, for revenue and regulation, and to fix the license tax upon,
every kind of lawful business transacted in the unincorporated area
of the county, as specified.
   This bill would make technical, nonsubstantive changes to these
provisions.
   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 7284 of the Revenue and Taxation Code is
amended to read:
   7284.  (a) The board of supervisors of  any  
a  county may license, for revenue and regulation, and fix the
license tax upon, every kind of lawful business transacted in the
unincorporated area of the county, including  , but not limited
to,  shows, exhibitions, and games. The board may provide for
 the  collection of the license tax by suit or otherwise.
   (b)  Any   A    board 
which   that  imposes a license tax pursuant to
subdivision (a) upon a business operating both within and outside the
board's taxing jurisdiction shall levy the tax so that the measure
of tax fairly reflects that proportion of the taxed activity actually
carried on within the taxing jurisdiction.