California 2017-2018 Regular Session

California Assembly Bill AB2938 Compare Versions

OldNewDifferences
1-Assembly Bill No. 2938 CHAPTER 397 An act to add and repeal Section 6368.8 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. [ Approved by Governor September 14, 2018. Filed with Secretary of State September 14, 2018. ] LEGISLATIVE COUNSEL'S DIGESTAB 2938, Bloom. Sales and use taxes: exemption: bicycles: 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. Those laws provide various exemptions from those taxes.This bill, on or after the effective date and until January 1, 2025, would exempt from those taxes the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, specified bicycles purchased by the City of Santa Monica.This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Santa Monica.The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws.Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions.This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse any local agencies for use tax revenues lost by them pursuant to this bill.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 6368.8 is added to the Revenue and Taxation Code, to read:6368.8. (a) On or after the effective date of the act adding this section, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, qualified tangible personal property purchased by the City of Santa Monica.(b) For purposes of this section, qualified tangible personal property means the 500 bicycles purchased by the City of Santa Monica in calendar year 2015.(c) This section shall remain in effect only until January 1, 2025, 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. Notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any sales and use tax revenues lost by it under this act.SEC. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
1+Enrolled August 22, 2018 Passed IN Senate August 20, 2018 Passed IN Assembly May 03, 2018 Amended IN Assembly April 16, 2018 Amended IN Assembly April 10, 2018 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 2938Introduced by Assembly Member BloomFebruary 16, 2018 An act to add and repeal Section 6368.8 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 2938, Bloom. Sales and use taxes: exemption: bicycles: 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. Those laws provide various exemptions from those taxes.This bill, on or after the effective date and until January 1, 2025, would exempt from those taxes the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, specified bicycles purchased by the City of Santa Monica.This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Santa Monica.The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws.Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions.This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse any local agencies for use tax revenues lost by them pursuant to this bill.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 6368.8 is added to the Revenue and Taxation Code, to read:6368.8. (a) On or after the effective date of the act adding this section, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, qualified tangible personal property purchased by the City of Santa Monica.(b) For purposes of this section, qualified tangible personal property means the 500 bicycles purchased by the City of Santa Monica in calendar year 2015.(c) This section shall remain in effect only until January 1, 2025, 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. Notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any sales and use tax revenues lost by it under this act.SEC. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
22
3- Assembly Bill No. 2938 CHAPTER 397 An act to add and repeal Section 6368.8 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. [ Approved by Governor September 14, 2018. Filed with Secretary of State September 14, 2018. ] LEGISLATIVE COUNSEL'S DIGESTAB 2938, Bloom. Sales and use taxes: exemption: bicycles: 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. Those laws provide various exemptions from those taxes.This bill, on or after the effective date and until January 1, 2025, would exempt from those taxes the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, specified bicycles purchased by the City of Santa Monica.This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Santa Monica.The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws.Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions.This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse any local agencies for use tax revenues lost by them pursuant to this bill.This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO
3+ Enrolled August 22, 2018 Passed IN Senate August 20, 2018 Passed IN Assembly May 03, 2018 Amended IN Assembly April 16, 2018 Amended IN Assembly April 10, 2018 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 2938Introduced by Assembly Member BloomFebruary 16, 2018 An act to add and repeal Section 6368.8 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 2938, Bloom. Sales and use taxes: exemption: bicycles: 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. Those laws provide various exemptions from those taxes.This bill, on or after the effective date and until January 1, 2025, would exempt from those taxes the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, specified bicycles purchased by the City of Santa Monica.This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Santa Monica.The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws.Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions.This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse any local agencies for use tax revenues lost by them pursuant to this bill.This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO
4+
5+ Enrolled August 22, 2018 Passed IN Senate August 20, 2018 Passed IN Assembly May 03, 2018 Amended IN Assembly April 16, 2018 Amended IN Assembly April 10, 2018
6+
7+Enrolled August 22, 2018
8+Passed IN Senate August 20, 2018
9+Passed IN Assembly May 03, 2018
10+Amended IN Assembly April 16, 2018
11+Amended IN Assembly April 10, 2018
12+
13+ CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
414
515 Assembly Bill No. 2938
6-CHAPTER 397
16+
17+Introduced by Assembly Member BloomFebruary 16, 2018
18+
19+Introduced by Assembly Member Bloom
20+February 16, 2018
721
822 An act to add and repeal Section 6368.8 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
9-
10- [ Approved by Governor September 14, 2018. Filed with Secretary of State September 14, 2018. ]
1123
1224 LEGISLATIVE COUNSEL'S DIGEST
1325
1426 ## LEGISLATIVE COUNSEL'S DIGEST
1527
1628 AB 2938, Bloom. Sales and use taxes: exemption: bicycles: City of Santa Monica.
1729
1830 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. Those laws provide various exemptions from those taxes.This bill, on or after the effective date and until January 1, 2025, would exempt from those taxes the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, specified bicycles purchased by the City of Santa Monica.This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Santa Monica.The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws.Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions.This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse any local agencies for use tax revenues lost by them pursuant to this bill.This bill would take effect immediately as a tax levy.
1931
2032 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. Those laws provide various exemptions from those taxes.
2133
2234 This bill, on or after the effective date and until January 1, 2025, would exempt from those taxes the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, specified bicycles purchased by the City of Santa Monica.
2335
2436 This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Santa Monica.
2537
2638 The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws.
2739
2840 Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions.
2941
3042 This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse any local agencies for use tax revenues lost by them pursuant to this bill.
3143
3244 This bill would take effect immediately as a tax levy.
3345
3446 ## Digest Key
3547
3648 ## Bill Text
3749
3850 The people of the State of California do enact as follows:SECTION 1. Section 6368.8 is added to the Revenue and Taxation Code, to read:6368.8. (a) On or after the effective date of the act adding this section, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, qualified tangible personal property purchased by the City of Santa Monica.(b) For purposes of this section, qualified tangible personal property means the 500 bicycles purchased by the City of Santa Monica in calendar year 2015.(c) This section shall remain in effect only until January 1, 2025, 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. Notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any sales and use tax revenues lost by it under this act.SEC. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
3951
4052 The people of the State of California do enact as follows:
4153
4254 ## The people of the State of California do enact as follows:
4355
4456 SECTION 1. Section 6368.8 is added to the Revenue and Taxation Code, to read:6368.8. (a) On or after the effective date of the act adding this section, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, qualified tangible personal property purchased by the City of Santa Monica.(b) For purposes of this section, qualified tangible personal property means the 500 bicycles purchased by the City of Santa Monica in calendar year 2015.(c) This section shall remain in effect only until January 1, 2025, and as of that date is repealed.
4557
4658 SECTION 1. Section 6368.8 is added to the Revenue and Taxation Code, to read:
4759
4860 ### SECTION 1.
4961
5062 6368.8. (a) On or after the effective date of the act adding this section, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, qualified tangible personal property purchased by the City of Santa Monica.(b) For purposes of this section, qualified tangible personal property means the 500 bicycles purchased by the City of Santa Monica in calendar year 2015.(c) This section shall remain in effect only until January 1, 2025, and as of that date is repealed.
5163
5264 6368.8. (a) On or after the effective date of the act adding this section, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, qualified tangible personal property purchased by the City of Santa Monica.(b) For purposes of this section, qualified tangible personal property means the 500 bicycles purchased by the City of Santa Monica in calendar year 2015.(c) This section shall remain in effect only until January 1, 2025, and as of that date is repealed.
5365
5466 6368.8. (a) On or after the effective date of the act adding this section, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, qualified tangible personal property purchased by the City of Santa Monica.(b) For purposes of this section, qualified tangible personal property means the 500 bicycles purchased by the City of Santa Monica in calendar year 2015.(c) This section shall remain in effect only until January 1, 2025, and as of that date is repealed.
5567
5668
5769
5870 6368.8. (a) On or after the effective date of the act adding this section, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, qualified tangible personal property purchased by the City of Santa Monica.
5971
6072 (b) For purposes of this section, qualified tangible personal property means the 500 bicycles purchased by the City of Santa Monica in calendar year 2015.
6173
6274 (c) This section shall remain in effect only until January 1, 2025, and as of that date is repealed.
6375
6476 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.
6577
6678 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.
6779
6880 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.
6981
7082 ### SEC. 2.
7183
7284 SEC. 3. Notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any sales and use tax revenues lost by it under this act.
7385
7486 SEC. 3. Notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any sales and use tax revenues lost by it under this act.
7587
7688 SEC. 3. Notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any sales and use tax revenues lost by it under this act.
7789
7890 ### SEC. 3.
7991
8092 SEC. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
8193
8294 SEC. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
8395
8496 SEC. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
8597
8698 ### SEC. 4.