SB 1183,
as amended, DeSaulnier. begin deleteBicycle tax. end deletebegin insertVehicle registration fees: surcharge for bicycle infrastructure.end insert
Existing lawbegin delete does not provide for the imposition of a tax specific to the point of sale of a bicycle, other than sales and use taxes generally applicable to tangible personal propertyend deletebegin insert provides for the imposition of certain registration fees on motor vehicles, including certain fees imposed by local agencies for various specified purposesend insert.
This bill would authorize a city, county, or regional park district to impose, as a special tax, a begin deletepoint of sale tax on new bicycles, with the rate of the tax to be determined by the local agency. The bill would exclude from the tax bicycles with wheels of 20 inches or less in diameter. The bill would require the State Board of Equalization to collect the bicycle tax in a manner similar to the collection of local transactions and use taxes,end deletebegin insert
motor vehicle registration surcharge of not more than $5 for bicycle infrastructure purposes. The bill would provide for the Department of Motor Vehicles to administer the surchargeend insert and to transmit the net revenues from thebegin delete taxend deletebegin insert surchargeend insert to the local agency. The bill would require the local agency to usebegin delete bicycle taxend deletebegin insert theseend insert revenues for improvements to paved and natural surface trails, including existing and new trails, and for associated maintenance purposes.
Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: no.
The people of the State of California do enact as follows:
begin insertSection 9251 is added to the end insertbegin insertVehicle Codeend insertbegin insert, to
2read:end insert
(a) In addition to any other fees specified in this code,
4a city, county, or regional park district may impose, as a special
5tax subject to subdivision (d) of Section 2 of Article XIII C of the
6California Constitution, a local motor vehicle registration
7surcharge, in whole dollars not to exceed five dollars ($5), on each
8vehicle registered within the jurisdiction of the agency imposing
9the surcharge, except vehicles that are expressly exempted from
10payment of registration fees. The amount of the surcharge shall
11be specified in an ordinance adopted by the local agency. The
12surcharge shall be administered by the department, with revenues,
13after deduction of collection costs, to be distributed to the local
14agency, for expenditure pursuant to subdivision (b).
15(b) The net revenues from the surcharge shall be used by the
16local agency for improvements to paved and natural surface trails,
17including the rehabilitation, restoration, and expansion of existing
18trails, the development of new trails, and the maintenance and
19upkeep of local and regional trail systems and networks.
20(c) For purposes of this section, “regional park district” shall
21have the same meaning as “district” as defined in Section 5500
22of the Public Resources Code.
Chapter 3.8 (commencing with Section 7293) is
24added to Part 1.7 of Division 2 of the Revenue and Taxation Code,
25to read:
26
As used in this chapter, the following terms have the
31following meanings:
32(a) “Bicycle” shall have the meaning as defined in Section 231
33of the Vehicle Code.
P3 1(b) “Regional park district” shall have the same meaning as
2“district” as defined in Section 5500 of the Public Resources Code.
A city, county, or regional park district may impose,
4as a special tax subject to subdivision (d) of Section 2 of Article
5XIII C of the California Constitution, a point of sale tax on new
6bicycles, excluding bicycles with wheels of 20 inches or less in
7diameter.
The rate of the tax to be imposed shall be specified in
9an ordinance adopted by the governing board of the local agency
10proposing to impose the tax. The tax shall be imposed in addition
11to any other tax imposed by law.
The tax imposed under this chapter shall be collected
13by the state board in a manner similar to the collection of local
14transactions and use taxes. The net proceeds of the tax shall be
15transmitted by the state board to the local agency imposing the
16tax.
The net proceeds of the tax shall be used by the local
18agency for improvements to paved and natural surface trails,
19including the rehabilitation, restoration, and expansion of existing
20trails, the development of new trails, and the maintenance and
21upkeep of local and regional trail systems and networks.
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