California Senate Bill SB1492 Introduced / Bill

 BILL NUMBER: SB 1492INTRODUCED 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.