CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 2938Introduced by Assembly Member BloomFebruary 16, 2018 An act to add and repeal Section 6902.7 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 2938, as introduced, Bloom. Sales and use taxes: credit: City of Santa Monica.Existing 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, measured by sales price.The Sales and Use Tax Law defines a sale to include the lease of tangible personal property for consideration, except for tangible personal property leased in substantially the same form as acquired by the lessor, as to which the lessor has paid sales tax reimbursement or has paid use tax measured by the purchase price of the property. Existing law requires, if tax has not been paid based on the purchase price, tax to be reported based on rental receipts.This bill would, until January 1, 2020, allow the City of Santa Monica to apply as a credit the amount the City of Santa Monica paid to the California Department of Tax and Fee Administration for the taxes imposed pursuant to this part, as measured by rental receipts, for the lease or rental of bicycles as part of a publicly shared regional bicycle system within the County of Los Angeles against an amount equal to what the City of Santa Monica would have paid as sales tax reimbursement or use tax for the taxes imposed pursuant to this part on the sale of, or on the storage, use, or other consumption in this state of, those bicycles, as measured by the sales or purchase price, as provided. This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Santa Monica.This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 6902.7 is added to the Revenue and Taxation Code, to read:6902.7. (a) The City of Santa Monica may apply as a credit the amount the City of Santa Monica paid to the California Department of Tax and Fee Administration for the taxes imposed pursuant to this part, as measured by rental receipts, for the lease or rental of bicycles as part of a publicly shared regional bicycle system within the County of Los Angeles against an amount equal to what the City of Santa Monica would have paid as sales tax reimbursement or use tax for the taxes imposed pursuant to this part on the sale of, or on the storage, use, or other consumption in this state of, those bicycles, as measured by the sales or purchase price.(b) (1) On and after the effective date of the act adding this section, the City of Santa Monica shall be deemed to have paid as sales tax reimbursement or use tax for the taxes imposed pursuant to this part on the sale of, or on the storage, use, or other consumption in this state of, those bicycles purchased by the City of Santa Monica before the effective date of the act adding this section. (2) This section shall only apply to bicycles purchased by the City of Santa Monica before the effective date of the act adding this section. (c) This section shall remain in effect only until January 1, 2020, and as of that date is repealed.SEC. 2. The Legislature finds and declares that a special statute is necessary and that a general statute cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the unique needs of the City of Santa Monica in order to adapt to the rapidly changing bike share landscape and to pursue system expansions, improvements, and integrations.SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 2938Introduced by Assembly Member BloomFebruary 16, 2018 An act to add and repeal Section 6902.7 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 2938, as introduced, Bloom. Sales and use taxes: credit: City of Santa Monica.Existing 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, measured by sales price.The Sales and Use Tax Law defines a sale to include the lease of tangible personal property for consideration, except for tangible personal property leased in substantially the same form as acquired by the lessor, as to which the lessor has paid sales tax reimbursement or has paid use tax measured by the purchase price of the property. Existing law requires, if tax has not been paid based on the purchase price, tax to be reported based on rental receipts.This bill would, until January 1, 2020, allow the City of Santa Monica to apply as a credit the amount the City of Santa Monica paid to the California Department of Tax and Fee Administration for the taxes imposed pursuant to this part, as measured by rental receipts, for the lease or rental of bicycles as part of a publicly shared regional bicycle system within the County of Los Angeles against an amount equal to what the City of Santa Monica would have paid as sales tax reimbursement or use tax for the taxes imposed pursuant to this part on the sale of, or on the storage, use, or other consumption in this state of, those bicycles, as measured by the sales or purchase price, as provided. This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Santa Monica.This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
Assembly Bill No. 2938
Introduced by Assembly Member BloomFebruary 16, 2018
Introduced by Assembly Member Bloom
February 16, 2018
An act to add and repeal Section 6902.7 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 2938, as introduced, Bloom. Sales and use taxes: credit: City of Santa Monica.
Existing 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, measured by sales price.The Sales and Use Tax Law defines a sale to include the lease of tangible personal property for consideration, except for tangible personal property leased in substantially the same form as acquired by the lessor, as to which the lessor has paid sales tax reimbursement or has paid use tax measured by the purchase price of the property. Existing law requires, if tax has not been paid based on the purchase price, tax to be reported based on rental receipts.This bill would, until January 1, 2020, allow the City of Santa Monica to apply as a credit the amount the City of Santa Monica paid to the California Department of Tax and Fee Administration for the taxes imposed pursuant to this part, as measured by rental receipts, for the lease or rental of bicycles as part of a publicly shared regional bicycle system within the County of Los Angeles against an amount equal to what the City of Santa Monica would have paid as sales tax reimbursement or use tax for the taxes imposed pursuant to this part on the sale of, or on the storage, use, or other consumption in this state of, those bicycles, as measured by the sales or purchase price, as provided. This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Santa Monica.This bill would take effect immediately as a tax levy.
Existing 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, measured by sales price.
The Sales and Use Tax Law defines a sale to include the lease of tangible personal property for consideration, except for tangible personal property leased in substantially the same form as acquired by the lessor, as to which the lessor has paid sales tax reimbursement or has paid use tax measured by the purchase price of the property. Existing law requires, if tax has not been paid based on the purchase price, tax to be reported based on rental receipts.
This bill would, until January 1, 2020, allow the City of Santa Monica to apply as a credit the amount the City of Santa Monica paid to the California Department of Tax and Fee Administration for the taxes imposed pursuant to this part, as measured by rental receipts, for the lease or rental of bicycles as part of a publicly shared regional bicycle system within the County of Los Angeles against an amount equal to what the City of Santa Monica would have paid as sales tax reimbursement or use tax for the taxes imposed pursuant to this part on the sale of, or on the storage, use, or other consumption in this state of, those bicycles, as measured by the sales or purchase price, as provided.
This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Santa Monica.
This bill would take effect immediately as a tax levy.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 6902.7 is added to the Revenue and Taxation Code, to read:6902.7. (a) The City of Santa Monica may apply as a credit the amount the City of Santa Monica paid to the California Department of Tax and Fee Administration for the taxes imposed pursuant to this part, as measured by rental receipts, for the lease or rental of bicycles as part of a publicly shared regional bicycle system within the County of Los Angeles against an amount equal to what the City of Santa Monica would have paid as sales tax reimbursement or use tax for the taxes imposed pursuant to this part on the sale of, or on the storage, use, or other consumption in this state of, those bicycles, as measured by the sales or purchase price.(b) (1) On and after the effective date of the act adding this section, the City of Santa Monica shall be deemed to have paid as sales tax reimbursement or use tax for the taxes imposed pursuant to this part on the sale of, or on the storage, use, or other consumption in this state of, those bicycles purchased by the City of Santa Monica before the effective date of the act adding this section. (2) This section shall only apply to bicycles purchased by the City of Santa Monica before the effective date of the act adding this section. (c) This section shall remain in effect only until January 1, 2020, and as of that date is repealed.SEC. 2. The Legislature finds and declares that a special statute is necessary and that a general statute cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the unique needs of the City of Santa Monica in order to adapt to the rapidly changing bike share landscape and to pursue system expansions, improvements, and integrations.SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Section 6902.7 is added to the Revenue and Taxation Code, to read:6902.7. (a) The City of Santa Monica may apply as a credit the amount the City of Santa Monica paid to the California Department of Tax and Fee Administration for the taxes imposed pursuant to this part, as measured by rental receipts, for the lease or rental of bicycles as part of a publicly shared regional bicycle system within the County of Los Angeles against an amount equal to what the City of Santa Monica would have paid as sales tax reimbursement or use tax for the taxes imposed pursuant to this part on the sale of, or on the storage, use, or other consumption in this state of, those bicycles, as measured by the sales or purchase price.(b) (1) On and after the effective date of the act adding this section, the City of Santa Monica shall be deemed to have paid as sales tax reimbursement or use tax for the taxes imposed pursuant to this part on the sale of, or on the storage, use, or other consumption in this state of, those bicycles purchased by the City of Santa Monica before the effective date of the act adding this section. (2) This section shall only apply to bicycles purchased by the City of Santa Monica before the effective date of the act adding this section. (c) This section shall remain in effect only until January 1, 2020, and as of that date is repealed.
SECTION 1. Section 6902.7 is added to the Revenue and Taxation Code, to read:
### SECTION 1.
6902.7. (a) The City of Santa Monica may apply as a credit the amount the City of Santa Monica paid to the California Department of Tax and Fee Administration for the taxes imposed pursuant to this part, as measured by rental receipts, for the lease or rental of bicycles as part of a publicly shared regional bicycle system within the County of Los Angeles against an amount equal to what the City of Santa Monica would have paid as sales tax reimbursement or use tax for the taxes imposed pursuant to this part on the sale of, or on the storage, use, or other consumption in this state of, those bicycles, as measured by the sales or purchase price.(b) (1) On and after the effective date of the act adding this section, the City of Santa Monica shall be deemed to have paid as sales tax reimbursement or use tax for the taxes imposed pursuant to this part on the sale of, or on the storage, use, or other consumption in this state of, those bicycles purchased by the City of Santa Monica before the effective date of the act adding this section. (2) This section shall only apply to bicycles purchased by the City of Santa Monica before the effective date of the act adding this section. (c) This section shall remain in effect only until January 1, 2020, and as of that date is repealed.
6902.7. (a) The City of Santa Monica may apply as a credit the amount the City of Santa Monica paid to the California Department of Tax and Fee Administration for the taxes imposed pursuant to this part, as measured by rental receipts, for the lease or rental of bicycles as part of a publicly shared regional bicycle system within the County of Los Angeles against an amount equal to what the City of Santa Monica would have paid as sales tax reimbursement or use tax for the taxes imposed pursuant to this part on the sale of, or on the storage, use, or other consumption in this state of, those bicycles, as measured by the sales or purchase price.(b) (1) On and after the effective date of the act adding this section, the City of Santa Monica shall be deemed to have paid as sales tax reimbursement or use tax for the taxes imposed pursuant to this part on the sale of, or on the storage, use, or other consumption in this state of, those bicycles purchased by the City of Santa Monica before the effective date of the act adding this section. (2) This section shall only apply to bicycles purchased by the City of Santa Monica before the effective date of the act adding this section. (c) This section shall remain in effect only until January 1, 2020, and as of that date is repealed.
6902.7. (a) The City of Santa Monica may apply as a credit the amount the City of Santa Monica paid to the California Department of Tax and Fee Administration for the taxes imposed pursuant to this part, as measured by rental receipts, for the lease or rental of bicycles as part of a publicly shared regional bicycle system within the County of Los Angeles against an amount equal to what the City of Santa Monica would have paid as sales tax reimbursement or use tax for the taxes imposed pursuant to this part on the sale of, or on the storage, use, or other consumption in this state of, those bicycles, as measured by the sales or purchase price.(b) (1) On and after the effective date of the act adding this section, the City of Santa Monica shall be deemed to have paid as sales tax reimbursement or use tax for the taxes imposed pursuant to this part on the sale of, or on the storage, use, or other consumption in this state of, those bicycles purchased by the City of Santa Monica before the effective date of the act adding this section. (2) This section shall only apply to bicycles purchased by the City of Santa Monica before the effective date of the act adding this section. (c) This section shall remain in effect only until January 1, 2020, and as of that date is repealed.
6902.7. (a) The City of Santa Monica may apply as a credit the amount the City of Santa Monica paid to the California Department of Tax and Fee Administration for the taxes imposed pursuant to this part, as measured by rental receipts, for the lease or rental of bicycles as part of a publicly shared regional bicycle system within the County of Los Angeles against an amount equal to what the City of Santa Monica would have paid as sales tax reimbursement or use tax for the taxes imposed pursuant to this part on the sale of, or on the storage, use, or other consumption in this state of, those bicycles, as measured by the sales or purchase price.
(b) (1) On and after the effective date of the act adding this section, the City of Santa Monica shall be deemed to have paid as sales tax reimbursement or use tax for the taxes imposed pursuant to this part on the sale of, or on the storage, use, or other consumption in this state of, those bicycles purchased by the City of Santa Monica before the effective date of the act adding this section.
(2) This section shall only apply to bicycles purchased by the City of Santa Monica before the effective date of the act adding this section.
(c) This section shall remain in effect only until January 1, 2020, and as of that date is repealed.
SEC. 2. The Legislature finds and declares that a special statute is necessary and that a general statute cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the unique needs of the City of Santa Monica in order to adapt to the rapidly changing bike share landscape and to pursue system expansions, improvements, and integrations.
SEC. 2. The Legislature finds and declares that a special statute is necessary and that a general statute cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the unique needs of the City of Santa Monica in order to adapt to the rapidly changing bike share landscape and to pursue system expansions, improvements, and integrations.
SEC. 2. The Legislature finds and declares that a special statute is necessary and that a general statute cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the unique needs of the City of Santa Monica in order to adapt to the rapidly changing bike share landscape and to pursue system expansions, improvements, and integrations.
### SEC. 2.
SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
### SEC. 3.