California 2017-2018 Regular Session

California Assembly Bill AB1644 Compare Versions

Version 1 (Old)

Version 2 (New)

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1		-	~~Amended IN Assembly March 21, 2017~~ CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 1644Introduced by Assembly Member BloomFebruary 17, 2017 An act to amend Section 90 of ~~add Section 7280.1 to~~ the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 1644, as ~~amended~~, Bloom. Property taxation: change in ownership information: report to assessor. Transient occupancy tax: report.Existing law authorizes a city, county, or city and county to impose a transient occupancy tax upon occupancies of lodgings of no more than 30 days.This bill would require a city, county, or city and county that has imposed a transient occupancy tax to annually report to the State Board of Equalization, on or before March 1, on the amount of transient occupancy taxes collected by the city, county, or city and county for the previous calendar year.Existing property tax law requires assessees to report change in ownership information to the assessor, as provided.This bill would make a nonsubstantive change to that provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: ~~NOYES~~ Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 7280.1 is added to the Revenue and Taxation Code, to read:7280.1. A city, county, or city and county that has levied a transient occupancy tax pursuant to Section 7280 shall report to the board, on or before March 1, 2018, and on or before March 1 annually thereafter, on the amount of transient occupancy taxes collected by the city, county, or city and county for the previous calendar year.SECTION 1.Section 90 of the Revenue and Taxation Code is amended to read:90.An assessee shall report change in ownership information to the assessor as provided in Article 2.5 (commencing with Section 480) of Chapter 3 of Part 2.
	1	+	CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 1644Introduced by Assembly Member BloomFebruary 17, 2017 An act to amend Section 90 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 1644, as introduced, Bloom. Property taxation: change in ownership information: report to assessor.Existing property tax law requires assessees to report change in ownership information to the assessor, as provided.This bill would make a nonsubstantive change to that provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 90 of the Revenue and Taxation Code is amended to read:90. Assessees An assessee shall report change in ownership information to the assessor as provided in Article 2.5 (commencing with Section 480) of Chapter 3 of Part 2.
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3		-	~~Amended IN Assembly March 21, 2017~~ CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 1644Introduced by Assembly Member BloomFebruary 17, 2017 An act to amend Section 90 of ~~add Section 7280.1 to~~ the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 1644, as ~~amended~~, Bloom. Property taxation: change in ownership information: report to assessor. Transient occupancy tax: report.Existing law authorizes a city, county, or city and county to impose a transient occupancy tax upon occupancies of lodgings of no more than 30 days.This bill would require a city, county, or city and county that has imposed a transient occupancy tax to annually report to the State Board of Equalization, on or before March 1, on the amount of transient occupancy taxes collected by the city, county, or city and county for the previous calendar year.Existing property tax law requires assessees to report change in ownership information to the assessor, as provided.This bill would make a nonsubstantive change to that provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: ~~NOYES~~ Local Program: NO
	3	+	CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 1644Introduced by Assembly Member BloomFebruary 17, 2017 An act to amend Section 90 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 1644, as introduced, Bloom. Property taxation: change in ownership information: report to assessor.Existing property tax law requires assessees to report change in ownership information to the assessor, as provided.This bill would make a nonsubstantive change to that provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
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5		-	Amended IN Assembly March 21, 2017
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7		-	Amended IN Assembly March 21, 2017
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9	9		CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
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11	11		Assembly Bill No. 1644
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13	13		Introduced by Assembly Member BloomFebruary 17, 2017
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15	15		Introduced by Assembly Member Bloom
16	16		February 17, 2017
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18		-	An act to amend Section 90 of ~~add Section 7280.1 to~~ the Revenue and Taxation Code, relating to taxation.
	18	+	An act to amend Section 90 of the Revenue and Taxation Code, relating to taxation.
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20	20		LEGISLATIVE COUNSEL'S DIGEST
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22	22		## LEGISLATIVE COUNSEL'S DIGEST
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24		-	AB 1644, as ~~amended~~, Bloom. Property taxation: change in ownership information: report to assessor. ~~Transient occupancy tax: report.~~
	24	+	AB 1644, as introduced, Bloom. Property taxation: change in ownership information: report to assessor.
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26		-	Existing law authorizes a city, county, or city and county to impose a transient occupancy tax upon occupancies of lodgings of no more than 30 days.This bill would require a city, county, or city and county that has imposed a transient occupancy tax to annually report to the State Board of Equalization, on or before March 1, on the amount of transient occupancy taxes collected by the city, county, or city and county for the previous calendar year.Existing property tax law requires assessees to report change in ownership information to the assessor, as provided.This bill would make a nonsubstantive change to that provision.
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28		-	Existing law authorizes a city, county, or city and county to impose a transient occupancy tax upon occupancies of lodgings of no more than 30 days.
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30		-	This bill would require a city, county, or city and county that has imposed a transient occupancy tax to annually report to the State Board of Equalization, on or before March 1, on the amount of transient occupancy taxes collected by the city, county, or city and county for the previous calendar year.
	26	+	Existing property tax law requires assessees to report change in ownership information to the assessor, as provided.This bill would make a nonsubstantive change to that provision.
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32	28		Existing property tax law requires assessees to report change in ownership information to the assessor, as provided.
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36	30		This bill would make a nonsubstantive change to that provision.
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40	32		## Digest Key
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42	34		## Bill Text
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44		-	The people of the State of California do enact as follows:SECTION 1. Section 7280.1 is added to the Revenue and Taxation Code, to read:7280.1. A city, county, or city and county that has levied a transient occupancy tax pursuant to Section 7280 shall report to the board, on or before March 1, 2018, and on or before March 1 annually thereafter, on the amount of transient occupancy taxes collected by the city, county, or city and county for the previous calendar year.SECTION 1.Section 90 of the Revenue and Taxation Code is amended to read:90.An assessee shall report change in ownership information to the assessor as provided in Article 2.5 (commencing with Section 480) of Chapter 3 of Part 2.
	36	+	The people of the State of California do enact as follows:SECTION 1. Section 90 of the Revenue and Taxation Code is amended to read:90. Assessees An assessee shall report change in ownership information to the assessor as provided in Article 2.5 (commencing with Section 480) of Chapter 3 of Part 2.
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46	38		The people of the State of California do enact as follows:
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48	40		## The people of the State of California do enact as follows:
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50		-	SECTION 1. Section ~~7280.1 is added to~~ the Revenue and Taxation Code, to read:~~7280.1~~. ~~A city,~~ ~~county, or city and county that has levied a transient occupancy tax pursuant to Section 7280~~ shall report to the ~~board, on or before March 1,~~ ~~2018, and on or before March 1 annually thereafter, on the amount~~ of ~~transient occupancy taxes collected by the city, county, or city and county for the previous calendar year~~.
	42	+	SECTION 1. Section 90 of the Revenue and Taxation Code is amended to read:90. Assessees An assessee shall report change in ownership information to the assessor as provided in Article 2.5 (commencing with Section 480) of Chapter 3 of Part 2.
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52		-	SECTION 1. Section ~~7280.1 is added to~~ the Revenue and Taxation Code, to read:
	44	+	SECTION 1. Section 90 of the Revenue and Taxation Code is amended to read:
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54	46		### SECTION 1.
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56		-	~~7280.1~~. ~~A city,~~ ~~county, or city and county that has levied a transient occupancy tax pursuant to Section 7280~~ shall report to the ~~board, on or before March 1,~~ ~~2018, and on or before March 1 annually thereafter, on the amount~~ of ~~transient occupancy taxes collected by the city, county, or city and county for the previous calendar year~~.
	48	+	90. Assessees An assessee shall report change in ownership information to the assessor as provided in Article 2.5 (commencing with Section 480) of Chapter 3 of Part 2.
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58		-	~~7280.1~~. ~~A city,~~ ~~county, or city and county that has levied a transient occupancy tax pursuant to Section 7280~~ shall report to the ~~board, on or before March 1,~~ ~~2018, and on or before March 1 annually thereafter, on the amount~~ of ~~transient occupancy taxes collected by the city, county, or city and county for the previous calendar year~~.
	50	+	90. Assessees An assessee shall report change in ownership information to the assessor as provided in Article 2.5 (commencing with Section 480) of Chapter 3 of Part 2.
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60		-	~~7280.1~~. ~~A city,~~ ~~county, or city and county that has levied a transient occupancy tax pursuant to Section 7280~~ shall report to the ~~board, on or before March 1,~~ ~~2018, and on or before March 1 annually thereafter, on the amount~~ of ~~transient occupancy taxes collected by the city, county, or city and county for the previous calendar year~~.
	52	+	90. Assessees An assessee shall report change in ownership information to the assessor as provided in Article 2.5 (commencing with Section 480) of Chapter 3 of Part 2.
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64		-	7280.1. A city, county, or city and county that has levied a transient occupancy tax pursuant to Section 7280 shall report to the board, on or before March 1, 2018, and on or before March 1 annually thereafter, on the amount of transient occupancy taxes collected by the city, county, or city and county for the previous calendar year.
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70		-	An assessee shall report change in ownership information to the assessor as provided in Article 2.5 (commencing with Section 480) of Chapter 3 of Part 2.
	56	+	90. Assessees An assessee shall report change in ownership information to the assessor as provided in Article 2.5 (commencing with Section 480) of Chapter 3 of Part 2.