AB 892,
as amended, Daly. begin deleteSales and use taxes: refund. end deletebegin insertParcel taxes.end insert
Existing law requires the Board of Equalization to annually report to the Governor the assessed value of a state-assessed and locally assessed real and personal property in each county, as specified; information concerning other taxes that the board administers, and any further information and suggestions as the board deems proper.
end insertbegin insertThis bill would additionally require the board to annually report specified information relating to the imposition of locally assessed parcel taxes, including, among other things, the type and rate of a parcel tax and the number of parcels subject to or exempt from the parcel tax.
end insertbegin insertExisting law authorizes local agencies to impose special taxes in the form of parcel taxes.
end insertbegin insertThis bill would require the legislative body of a local agency that proposes to impose any parcel tax upon real property to adopt an ordinance or resolution that establishes a standard calculation method for all parcel taxes imposed by the local agency on or after January 1, 2014.
end insertExisting sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. Existing law requires the State Board of Equalization to credit any excess amount, penalty, or interest collected or paid to the person from whom it was collected or paid and to refund the balance to the person, as specified.
end deleteThis bill would make technical, nonsubstantive changes to that provision.
end deleteVote: majority.
Appropriation: no.
Fiscal committee: begin deleteno end deletebegin insertyesend insert.
State-mandated local program: no.
The people of the State of California do enact as follows:
begin insertSection 15616 of the end insertbegin insertGovernment Codeend insertbegin insert is
2amended to read:end insert
The board shall report annually to the Governor, the
4report to be printed at state expense. The report shall show:
5(a) The assessed value of state-assessed and locally assessed
6real and personal property in each county and the assessed value
7of state-assessed and locally assessed property in each incorporated
8city or town.
9(b) Information concerning other taxes which it administers.
begin insert
10(c) (1) Information relating to the imposition of each locally
11assessed parcel tax, including, but not limited to, the
following:
12(A) The type and rate of parcel tax imposed.
end insertbegin insert13(B) The number of parcels subject to the parcel tax.
end insertbegin insert
14(C) The number of parcels exempt from the parcel tax, including
15the number of parcels eligible for exemption but for which the
16parcel tax was paid despite that eligibility.
17(D) The sunset date of the parcel tax.
end insertbegin insert18(E) The amount of revenue received from the parcel tax.
end insertbegin insert
19(2) In implementing this subdivision, the board shall utilize
20existing funds or resources.
21(c) begin deleteSuch end deletebegin insertAny
end insertfurther information and suggestionsbegin delete as it
shall
22deemend delete
begin insertArticle
3.9 (commencing with Section 53730.10) is
24added to Chapter 4 of Part 1 of Division 2 of Title 5 of the end insertbegin insert25Government Codeend insertbegin insert, to read:end insert
The legislative body of each local agency shall
4establish, by ordinance or resolution, a standard method for
5calculating the amount of every parcel tax which is proposed by
6that legislative body on or after January 1, 2014. The method that
7is established as required by this section shall, notwithstanding
8any other law, govern the calculation of the amount of any parcel
9tax that is imposed within the jurisdiction of that local agency on
10or after January 1, 2014.
Section 6901 of the Revenue and Taxation Code
12 is amended to read:
If the board determines that any amount, penalty, or
14interest has been paid more than once or has been erroneously or
15illegally collected or computed, the board shall set forth that fact
16in the records of the board and shall certify the amount collected
17in excess of the amount legally due and the person from whom it
18was collected or by whom paid. The excess amount collected or
19paid shall be credited by the board on any amounts then due and
20payable from the person from whom the excess amount was
21collected or by whom it was paid under this part, and the balance
22shall be refunded to the person, or his or her successors,
23administrators, or executors, if a determination by the board is
24made in any of the following cases:
25(a) Any amount of tax, interest,
or penalty was not required to
26be paid.
27(b) Any amount of prepayment of sales tax, interest, or penalty
28paid pursuant to Article 1.5 (commencing with Section 6480) of
29Chapter 5 was not required to be paid.
30(c) Any amount that is approved as a settlement pursuant to
31Section 7093.5.
32An overpayment of the use tax by a purchaser to a retailer who
33is required to collect the tax and who gives the purchaser a receipt
34therefor pursuant to Article 1 (commencing with Section 6201) of
35Chapter 3 shall be credited or refunded by the state to the purchaser.
36
A proposed determination by the board pursuant to this section
37with respect to an amount in excess of fifty thousand dollars
38($50,000) shall be available as a public record for at least 10 days
39prior to the effective date of that determination.
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