California 2017-2018 Regular Session

California Senate Bill SB872 Compare Versions

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1-Senate Bill No. 872 CHAPTER 88An act to add Section 7284.10 to Chapter 1.8 (commencing with Section 7284.8) of Part 1.7 of Division 2 of the Revenue and Taxation Code, as proposed by Assembly Bill 1838 of the 201718 Regular Session, relating to taxation, and making an appropriation therefor, to take effect immediately, bill related to the budget. [ Approved by Governor July 09, 2018. Filed with Secretary of State July 09, 2018. ] LEGISLATIVE COUNSEL'S DIGESTSB 872, Committee on Budget and Fiscal Review. Local government: taxation: prohibition: groceries.Existing law authorizes counties, cities, and other local agencies to impose various taxes and fees in connection with activity or property within those jurisdictions. The California Constitution also authorizes a charter city to levy local taxes to raise revenues for local purposes, subject to restrictions imposed by that citys charter or preemption in matters of statewide concern.The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose a local sales and use tax in accordance with that law for tangible personal property sold at retail in the county or city, or purchased for storage, use, or other consumption in the county or city. That law requires the county or city to contract with the California Department of Tax and Fee Administration for the administration of the taxes and requires the department to transmit those taxes to the city or county. AB 1838 of the 201718 Regular Session, if enacted, on and after the effective date of that measure and until January 1, 2031, would prohibit the imposition, increase, levy and collection, or enforcement by a local agency of any tax, fee, or other assessment on groceries, except as provided. That bill would allow a local agency to continue to levy and collect, enforce, or reauthorize any tax, fee, or other assessment on groceries imposed, extended, or increased on or before January 1, 2018. That bill would make inoperative on the effective date of that measure any tax, fee, or other assessment on groceries imposed by a local agency after January 1, 2018.This bill would exclude cannabis from the definition of groceries, as defined for purposes of AB 1838 of the 201718 Regular Session, if that bill is enacted and becomes effective.This bill would appropriate from the General Fund $12,000 to the California Department of Tax and Fee Administration to notify affected governmental entities of the requirements of AB 1838 of the 201718 Regular Session on its Internet Web site.This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.Digest Key Vote: MAJORITY Appropriation: YES Fiscal Committee: YES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 7284.10 is added to Chapter 1.8 (commencing with Section 7284.8) of Part 1.7 of Division 2 of the Revenue and Taxation Code, as proposed by Assembly Bill 1838 of the 201718 Regular Session, to read:7284.10. For the purposes of this chapter, all of the following definitions shall apply:(a) Alcoholic beverages has the same meaning as that term is defined in Section 23004 of the Business and Professions Code.(b) Cannabis has the same meaning as that term is defined in Section 26001 of the Business and Professions Code.(c) Cannabis products has the same meaning as that term is defined in Section 26001 of the Business and Professions Code.(d) Cigarettes has the same meaning as that term is defined in Section 30121.(e) Electronic cigarettes has the same meaning as that term is defined in Section 30121.(f) (1) Groceries means any raw or processed food or beverage including its packaging, wrapper, or container, or any ingredient thereof, intended for human consumption, including, but is not limited to, meat, poultry, fish, fruits, vegetables, grains, bread, milk, cheese and other dairy products, carbonated and noncarbonated nonalcoholic beverages, kombucha with less than 0.5 percent alcohol by volume, condiments, spices, cereals, seasonings, leavening agents, eggs, cocoa, teas, and coffees whether raw or processed, including its packaging, wrapper, or container.(2) Groceries does not include alcoholic beverages, cannabis, cannabis products, cigarettes, tobacco products, and electronic cigarettes.(g) Local agency has the same meaning as provided in Section 6252 of the Government Code, and includes the electorate of a local agency in exercising the initiative power.(h) Tax, fee, or other assessment on groceries includes, but is not limited to, sales and use taxes, a gross receipts tax, business and occupation tax, business license tax, excise tax, privilege tax, surcharge, or any other similar levy, charge, or exaction of any kind on groceries or the manufacture, supply, distribution, sale, acquisition, possession, ownership, transfer, transportation, delivery, use, or consumption thereof.(i) Tobacco products has the same meaning as that term is defined in Section 30121.SEC. 2. The sum of twelve thousand dollars ($12,000) is hereby appropriated from the General Fund to the California Department of Tax and Fee Administration to notify affected governmental entities of the requirements of Chapter 1.8 (commencing with Section 7284.8) of Part 1.7 of Division 2 of the Revenue and Taxation Code, as added by Assembly Bill 1838 of the 201718 Regular Session, on its Internet Web site.SEC. 3. This act shall become operative only if Assembly Bill 1838 of the 201718 Regular Session is enacted and becomes effective.SEC. 4. This act is a bill providing for appropriations related to the Budget Bill within the meaning of subdivision (e) of Section 12 of Article IV of the California Constitution, has been identified as related to the budget in the Budget Bill, and shall take effect immediately.
1+Enrolled July 02, 2018 Passed IN Senate July 02, 2018 Passed IN Assembly July 02, 2018 Amended IN Assembly June 27, 2018 Amended IN Assembly June 25, 2018 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Senate Bill No. 872Introduced by Committee on Budget and Fiscal ReviewJanuary 10, 2018An act to add Section 7284.10 to Chapter 1.8 (commencing with Section 7284.8) of Part 1.7 of Division 2 of the Revenue and Taxation Code, as proposed by Assembly Bill 1838 of the 201718 Regular Session, relating to taxation, and making an appropriation therefor, to take effect immediately, bill related to the budget.LEGISLATIVE COUNSEL'S DIGESTSB 872, Committee on Budget and Fiscal Review. Local government: taxation: prohibition: groceries.Existing law authorizes counties, cities, and other local agencies to impose various taxes and fees in connection with activity or property within those jurisdictions. The California Constitution also authorizes a charter city to levy local taxes to raise revenues for local purposes, subject to restrictions imposed by that citys charter or preemption in matters of statewide concern.The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose a local sales and use tax in accordance with that law for tangible personal property sold at retail in the county or city, or purchased for storage, use, or other consumption in the county or city. That law requires the county or city to contract with the California Department of Tax and Fee Administration for the administration of the taxes and requires the department to transmit those taxes to the city or county. AB 1838 of the 201718 Regular Session, if enacted, on and after the effective date of that measure and until January 1, 2031, would prohibit the imposition, increase, levy and collection, or enforcement by a local agency of any tax, fee, or other assessment on groceries, except as provided. That bill would allow a local agency to continue to levy and collect, enforce, or reauthorize any tax, fee, or other assessment on groceries imposed, extended, or increased on or before January 1, 2018. That bill would make inoperative on the effective date of that measure any tax, fee, or other assessment on groceries imposed by a local agency after January 1, 2018.This bill would exclude cannabis from the definition of groceries, as defined for purposes of AB 1838 of the 201718 Regular Session, if that bill is enacted and becomes effective.This bill would appropriate from the General Fund $12,000 to the California Department of Tax and Fee Administration to notify affected governmental entities of the requirements of AB 1838 of the 201718 Regular Session on its Internet Web site.This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.Digest Key Vote: MAJORITY Appropriation: YES Fiscal Committee: YES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 7284.10 is added to Chapter 1.8 (commencing with Section 7284.8) of Part 1.7 of Division 2 of the Revenue and Taxation Code, as proposed by Assembly Bill 1838 of the 201718 Regular Session, to read:7284.10. For the purposes of this chapter, all of the following definitions shall apply:(a) Alcoholic beverages has the same meaning as that term is defined in Section 23004 of the Business and Professions Code.(b) Cannabis has the same meaning as that term is defined in Section 26001 of the Business and Professions Code.(c) Cannabis products has the same meaning as that term is defined in Section 26001 of the Business and Professions Code.(d) Cigarettes has the same meaning as that term is defined in Section 30121.(e) Electronic cigarettes has the same meaning as that term is defined in Section 30121.(f) (1) Groceries means any raw or processed food or beverage including its packaging, wrapper, or container, or any ingredient thereof, intended for human consumption, including, but is not limited to, meat, poultry, fish, fruits, vegetables, grains, bread, milk, cheese and other dairy products, carbonated and noncarbonated nonalcoholic beverages, kombucha with less than 0.5 percent alcohol by volume, condiments, spices, cereals, seasonings, leavening agents, eggs, cocoa, teas, and coffees whether raw or processed, including its packaging, wrapper, or container.(2) Groceries does not include alcoholic beverages, cannabis, cannabis products, cigarettes, tobacco products, and electronic cigarettes.(g) Local agency has the same meaning as provided in Section 6252 of the Government Code, and includes the electorate of a local agency in exercising the initiative power.(h) Tax, fee, or other assessment on groceries includes, but is not limited to, sales and use taxes, a gross receipts tax, business and occupation tax, business license tax, excise tax, privilege tax, surcharge, or any other similar levy, charge, or exaction of any kind on groceries or the manufacture, supply, distribution, sale, acquisition, possession, ownership, transfer, transportation, delivery, use, or consumption thereof.(i) Tobacco products has the same meaning as that term is defined in Section 30121.SEC. 2. The sum of twelve thousand dollars ($12,000) is hereby appropriated from the General Fund to the California Department of Tax and Fee Administration to notify affected governmental entities of the requirements of Chapter 1.8 (commencing with Section 7284.8) of Part 1.7 of Division 2 of the Revenue and Taxation Code, as added by Assembly Bill 1838 of the 201718 Regular Session, on its Internet Web site.SEC. 3. This act shall become operative only if Assembly Bill 1838 of the 201718 Regular Session is enacted and becomes effective.SEC. 4. This act is a bill providing for appropriations related to the Budget Bill within the meaning of subdivision (e) of Section 12 of Article IV of the California Constitution, has been identified as related to the budget in the Budget Bill, and shall take effect immediately.
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3- Senate Bill No. 872 CHAPTER 88An act to add Section 7284.10 to Chapter 1.8 (commencing with Section 7284.8) of Part 1.7 of Division 2 of the Revenue and Taxation Code, as proposed by Assembly Bill 1838 of the 201718 Regular Session, relating to taxation, and making an appropriation therefor, to take effect immediately, bill related to the budget. [ Approved by Governor July 09, 2018. Filed with Secretary of State July 09, 2018. ] LEGISLATIVE COUNSEL'S DIGESTSB 872, Committee on Budget and Fiscal Review. Local government: taxation: prohibition: groceries.Existing law authorizes counties, cities, and other local agencies to impose various taxes and fees in connection with activity or property within those jurisdictions. The California Constitution also authorizes a charter city to levy local taxes to raise revenues for local purposes, subject to restrictions imposed by that citys charter or preemption in matters of statewide concern.The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose a local sales and use tax in accordance with that law for tangible personal property sold at retail in the county or city, or purchased for storage, use, or other consumption in the county or city. That law requires the county or city to contract with the California Department of Tax and Fee Administration for the administration of the taxes and requires the department to transmit those taxes to the city or county. AB 1838 of the 201718 Regular Session, if enacted, on and after the effective date of that measure and until January 1, 2031, would prohibit the imposition, increase, levy and collection, or enforcement by a local agency of any tax, fee, or other assessment on groceries, except as provided. That bill would allow a local agency to continue to levy and collect, enforce, or reauthorize any tax, fee, or other assessment on groceries imposed, extended, or increased on or before January 1, 2018. That bill would make inoperative on the effective date of that measure any tax, fee, or other assessment on groceries imposed by a local agency after January 1, 2018.This bill would exclude cannabis from the definition of groceries, as defined for purposes of AB 1838 of the 201718 Regular Session, if that bill is enacted and becomes effective.This bill would appropriate from the General Fund $12,000 to the California Department of Tax and Fee Administration to notify affected governmental entities of the requirements of AB 1838 of the 201718 Regular Session on its Internet Web site.This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.Digest Key Vote: MAJORITY Appropriation: YES Fiscal Committee: YES Local Program: NO
3+ Enrolled July 02, 2018 Passed IN Senate July 02, 2018 Passed IN Assembly July 02, 2018 Amended IN Assembly June 27, 2018 Amended IN Assembly June 25, 2018 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Senate Bill No. 872Introduced by Committee on Budget and Fiscal ReviewJanuary 10, 2018An act to add Section 7284.10 to Chapter 1.8 (commencing with Section 7284.8) of Part 1.7 of Division 2 of the Revenue and Taxation Code, as proposed by Assembly Bill 1838 of the 201718 Regular Session, relating to taxation, and making an appropriation therefor, to take effect immediately, bill related to the budget.LEGISLATIVE COUNSEL'S DIGESTSB 872, Committee on Budget and Fiscal Review. Local government: taxation: prohibition: groceries.Existing law authorizes counties, cities, and other local agencies to impose various taxes and fees in connection with activity or property within those jurisdictions. The California Constitution also authorizes a charter city to levy local taxes to raise revenues for local purposes, subject to restrictions imposed by that citys charter or preemption in matters of statewide concern.The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose a local sales and use tax in accordance with that law for tangible personal property sold at retail in the county or city, or purchased for storage, use, or other consumption in the county or city. That law requires the county or city to contract with the California Department of Tax and Fee Administration for the administration of the taxes and requires the department to transmit those taxes to the city or county. AB 1838 of the 201718 Regular Session, if enacted, on and after the effective date of that measure and until January 1, 2031, would prohibit the imposition, increase, levy and collection, or enforcement by a local agency of any tax, fee, or other assessment on groceries, except as provided. That bill would allow a local agency to continue to levy and collect, enforce, or reauthorize any tax, fee, or other assessment on groceries imposed, extended, or increased on or before January 1, 2018. That bill would make inoperative on the effective date of that measure any tax, fee, or other assessment on groceries imposed by a local agency after January 1, 2018.This bill would exclude cannabis from the definition of groceries, as defined for purposes of AB 1838 of the 201718 Regular Session, if that bill is enacted and becomes effective.This bill would appropriate from the General Fund $12,000 to the California Department of Tax and Fee Administration to notify affected governmental entities of the requirements of AB 1838 of the 201718 Regular Session on its Internet Web site.This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.Digest Key Vote: MAJORITY Appropriation: YES Fiscal Committee: YES Local Program: NO
4+
5+ Enrolled July 02, 2018 Passed IN Senate July 02, 2018 Passed IN Assembly July 02, 2018 Amended IN Assembly June 27, 2018 Amended IN Assembly June 25, 2018
6+
7+Enrolled July 02, 2018
8+Passed IN Senate July 02, 2018
9+Passed IN Assembly July 02, 2018
10+Amended IN Assembly June 27, 2018
11+Amended IN Assembly June 25, 2018
12+
13+ CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
414
515 Senate Bill No. 872
6-CHAPTER 88
16+
17+Introduced by Committee on Budget and Fiscal ReviewJanuary 10, 2018
18+
19+Introduced by Committee on Budget and Fiscal Review
20+January 10, 2018
721
822 An act to add Section 7284.10 to Chapter 1.8 (commencing with Section 7284.8) of Part 1.7 of Division 2 of the Revenue and Taxation Code, as proposed by Assembly Bill 1838 of the 201718 Regular Session, relating to taxation, and making an appropriation therefor, to take effect immediately, bill related to the budget.
9-
10- [ Approved by Governor July 09, 2018. Filed with Secretary of State July 09, 2018. ]
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1224 LEGISLATIVE COUNSEL'S DIGEST
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1426 ## LEGISLATIVE COUNSEL'S DIGEST
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1628 SB 872, Committee on Budget and Fiscal Review. Local government: taxation: prohibition: groceries.
1729
1830 Existing law authorizes counties, cities, and other local agencies to impose various taxes and fees in connection with activity or property within those jurisdictions. The California Constitution also authorizes a charter city to levy local taxes to raise revenues for local purposes, subject to restrictions imposed by that citys charter or preemption in matters of statewide concern.The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose a local sales and use tax in accordance with that law for tangible personal property sold at retail in the county or city, or purchased for storage, use, or other consumption in the county or city. That law requires the county or city to contract with the California Department of Tax and Fee Administration for the administration of the taxes and requires the department to transmit those taxes to the city or county. AB 1838 of the 201718 Regular Session, if enacted, on and after the effective date of that measure and until January 1, 2031, would prohibit the imposition, increase, levy and collection, or enforcement by a local agency of any tax, fee, or other assessment on groceries, except as provided. That bill would allow a local agency to continue to levy and collect, enforce, or reauthorize any tax, fee, or other assessment on groceries imposed, extended, or increased on or before January 1, 2018. That bill would make inoperative on the effective date of that measure any tax, fee, or other assessment on groceries imposed by a local agency after January 1, 2018.This bill would exclude cannabis from the definition of groceries, as defined for purposes of AB 1838 of the 201718 Regular Session, if that bill is enacted and becomes effective.This bill would appropriate from the General Fund $12,000 to the California Department of Tax and Fee Administration to notify affected governmental entities of the requirements of AB 1838 of the 201718 Regular Session on its Internet Web site.This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
1931
2032 Existing law authorizes counties, cities, and other local agencies to impose various taxes and fees in connection with activity or property within those jurisdictions. The California Constitution also authorizes a charter city to levy local taxes to raise revenues for local purposes, subject to restrictions imposed by that citys charter or preemption in matters of statewide concern.
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2234 The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose a local sales and use tax in accordance with that law for tangible personal property sold at retail in the county or city, or purchased for storage, use, or other consumption in the county or city. That law requires the county or city to contract with the California Department of Tax and Fee Administration for the administration of the taxes and requires the department to transmit those taxes to the city or county.
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2436 AB 1838 of the 201718 Regular Session, if enacted, on and after the effective date of that measure and until January 1, 2031, would prohibit the imposition, increase, levy and collection, or enforcement by a local agency of any tax, fee, or other assessment on groceries, except as provided. That bill would allow a local agency to continue to levy and collect, enforce, or reauthorize any tax, fee, or other assessment on groceries imposed, extended, or increased on or before January 1, 2018. That bill would make inoperative on the effective date of that measure any tax, fee, or other assessment on groceries imposed by a local agency after January 1, 2018.
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2638 This bill would exclude cannabis from the definition of groceries, as defined for purposes of AB 1838 of the 201718 Regular Session, if that bill is enacted and becomes effective.
2739
2840 This bill would appropriate from the General Fund $12,000 to the California Department of Tax and Fee Administration to notify affected governmental entities of the requirements of AB 1838 of the 201718 Regular Session on its Internet Web site.
2941
3042 This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
3143
3244 ## Digest Key
3345
3446 ## Bill Text
3547
3648 The people of the State of California do enact as follows:SECTION 1. Section 7284.10 is added to Chapter 1.8 (commencing with Section 7284.8) of Part 1.7 of Division 2 of the Revenue and Taxation Code, as proposed by Assembly Bill 1838 of the 201718 Regular Session, to read:7284.10. For the purposes of this chapter, all of the following definitions shall apply:(a) Alcoholic beverages has the same meaning as that term is defined in Section 23004 of the Business and Professions Code.(b) Cannabis has the same meaning as that term is defined in Section 26001 of the Business and Professions Code.(c) Cannabis products has the same meaning as that term is defined in Section 26001 of the Business and Professions Code.(d) Cigarettes has the same meaning as that term is defined in Section 30121.(e) Electronic cigarettes has the same meaning as that term is defined in Section 30121.(f) (1) Groceries means any raw or processed food or beverage including its packaging, wrapper, or container, or any ingredient thereof, intended for human consumption, including, but is not limited to, meat, poultry, fish, fruits, vegetables, grains, bread, milk, cheese and other dairy products, carbonated and noncarbonated nonalcoholic beverages, kombucha with less than 0.5 percent alcohol by volume, condiments, spices, cereals, seasonings, leavening agents, eggs, cocoa, teas, and coffees whether raw or processed, including its packaging, wrapper, or container.(2) Groceries does not include alcoholic beverages, cannabis, cannabis products, cigarettes, tobacco products, and electronic cigarettes.(g) Local agency has the same meaning as provided in Section 6252 of the Government Code, and includes the electorate of a local agency in exercising the initiative power.(h) Tax, fee, or other assessment on groceries includes, but is not limited to, sales and use taxes, a gross receipts tax, business and occupation tax, business license tax, excise tax, privilege tax, surcharge, or any other similar levy, charge, or exaction of any kind on groceries or the manufacture, supply, distribution, sale, acquisition, possession, ownership, transfer, transportation, delivery, use, or consumption thereof.(i) Tobacco products has the same meaning as that term is defined in Section 30121.SEC. 2. The sum of twelve thousand dollars ($12,000) is hereby appropriated from the General Fund to the California Department of Tax and Fee Administration to notify affected governmental entities of the requirements of Chapter 1.8 (commencing with Section 7284.8) of Part 1.7 of Division 2 of the Revenue and Taxation Code, as added by Assembly Bill 1838 of the 201718 Regular Session, on its Internet Web site.SEC. 3. This act shall become operative only if Assembly Bill 1838 of the 201718 Regular Session is enacted and becomes effective.SEC. 4. This act is a bill providing for appropriations related to the Budget Bill within the meaning of subdivision (e) of Section 12 of Article IV of the California Constitution, has been identified as related to the budget in the Budget Bill, and shall take effect immediately.
3749
3850 The people of the State of California do enact as follows:
3951
4052 ## The people of the State of California do enact as follows:
4153
4254 SECTION 1. Section 7284.10 is added to Chapter 1.8 (commencing with Section 7284.8) of Part 1.7 of Division 2 of the Revenue and Taxation Code, as proposed by Assembly Bill 1838 of the 201718 Regular Session, to read:7284.10. For the purposes of this chapter, all of the following definitions shall apply:(a) Alcoholic beverages has the same meaning as that term is defined in Section 23004 of the Business and Professions Code.(b) Cannabis has the same meaning as that term is defined in Section 26001 of the Business and Professions Code.(c) Cannabis products has the same meaning as that term is defined in Section 26001 of the Business and Professions Code.(d) Cigarettes has the same meaning as that term is defined in Section 30121.(e) Electronic cigarettes has the same meaning as that term is defined in Section 30121.(f) (1) Groceries means any raw or processed food or beverage including its packaging, wrapper, or container, or any ingredient thereof, intended for human consumption, including, but is not limited to, meat, poultry, fish, fruits, vegetables, grains, bread, milk, cheese and other dairy products, carbonated and noncarbonated nonalcoholic beverages, kombucha with less than 0.5 percent alcohol by volume, condiments, spices, cereals, seasonings, leavening agents, eggs, cocoa, teas, and coffees whether raw or processed, including its packaging, wrapper, or container.(2) Groceries does not include alcoholic beverages, cannabis, cannabis products, cigarettes, tobacco products, and electronic cigarettes.(g) Local agency has the same meaning as provided in Section 6252 of the Government Code, and includes the electorate of a local agency in exercising the initiative power.(h) Tax, fee, or other assessment on groceries includes, but is not limited to, sales and use taxes, a gross receipts tax, business and occupation tax, business license tax, excise tax, privilege tax, surcharge, or any other similar levy, charge, or exaction of any kind on groceries or the manufacture, supply, distribution, sale, acquisition, possession, ownership, transfer, transportation, delivery, use, or consumption thereof.(i) Tobacco products has the same meaning as that term is defined in Section 30121.
4355
4456 SECTION 1. Section 7284.10 is added to Chapter 1.8 (commencing with Section 7284.8) of Part 1.7 of Division 2 of the Revenue and Taxation Code, as proposed by Assembly Bill 1838 of the 201718 Regular Session, to read:
4557
4658 ### SECTION 1.
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4860 7284.10. For the purposes of this chapter, all of the following definitions shall apply:(a) Alcoholic beverages has the same meaning as that term is defined in Section 23004 of the Business and Professions Code.(b) Cannabis has the same meaning as that term is defined in Section 26001 of the Business and Professions Code.(c) Cannabis products has the same meaning as that term is defined in Section 26001 of the Business and Professions Code.(d) Cigarettes has the same meaning as that term is defined in Section 30121.(e) Electronic cigarettes has the same meaning as that term is defined in Section 30121.(f) (1) Groceries means any raw or processed food or beverage including its packaging, wrapper, or container, or any ingredient thereof, intended for human consumption, including, but is not limited to, meat, poultry, fish, fruits, vegetables, grains, bread, milk, cheese and other dairy products, carbonated and noncarbonated nonalcoholic beverages, kombucha with less than 0.5 percent alcohol by volume, condiments, spices, cereals, seasonings, leavening agents, eggs, cocoa, teas, and coffees whether raw or processed, including its packaging, wrapper, or container.(2) Groceries does not include alcoholic beverages, cannabis, cannabis products, cigarettes, tobacco products, and electronic cigarettes.(g) Local agency has the same meaning as provided in Section 6252 of the Government Code, and includes the electorate of a local agency in exercising the initiative power.(h) Tax, fee, or other assessment on groceries includes, but is not limited to, sales and use taxes, a gross receipts tax, business and occupation tax, business license tax, excise tax, privilege tax, surcharge, or any other similar levy, charge, or exaction of any kind on groceries or the manufacture, supply, distribution, sale, acquisition, possession, ownership, transfer, transportation, delivery, use, or consumption thereof.(i) Tobacco products has the same meaning as that term is defined in Section 30121.
4961
5062 7284.10. For the purposes of this chapter, all of the following definitions shall apply:(a) Alcoholic beverages has the same meaning as that term is defined in Section 23004 of the Business and Professions Code.(b) Cannabis has the same meaning as that term is defined in Section 26001 of the Business and Professions Code.(c) Cannabis products has the same meaning as that term is defined in Section 26001 of the Business and Professions Code.(d) Cigarettes has the same meaning as that term is defined in Section 30121.(e) Electronic cigarettes has the same meaning as that term is defined in Section 30121.(f) (1) Groceries means any raw or processed food or beverage including its packaging, wrapper, or container, or any ingredient thereof, intended for human consumption, including, but is not limited to, meat, poultry, fish, fruits, vegetables, grains, bread, milk, cheese and other dairy products, carbonated and noncarbonated nonalcoholic beverages, kombucha with less than 0.5 percent alcohol by volume, condiments, spices, cereals, seasonings, leavening agents, eggs, cocoa, teas, and coffees whether raw or processed, including its packaging, wrapper, or container.(2) Groceries does not include alcoholic beverages, cannabis, cannabis products, cigarettes, tobacco products, and electronic cigarettes.(g) Local agency has the same meaning as provided in Section 6252 of the Government Code, and includes the electorate of a local agency in exercising the initiative power.(h) Tax, fee, or other assessment on groceries includes, but is not limited to, sales and use taxes, a gross receipts tax, business and occupation tax, business license tax, excise tax, privilege tax, surcharge, or any other similar levy, charge, or exaction of any kind on groceries or the manufacture, supply, distribution, sale, acquisition, possession, ownership, transfer, transportation, delivery, use, or consumption thereof.(i) Tobacco products has the same meaning as that term is defined in Section 30121.
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5264 7284.10. For the purposes of this chapter, all of the following definitions shall apply:(a) Alcoholic beverages has the same meaning as that term is defined in Section 23004 of the Business and Professions Code.(b) Cannabis has the same meaning as that term is defined in Section 26001 of the Business and Professions Code.(c) Cannabis products has the same meaning as that term is defined in Section 26001 of the Business and Professions Code.(d) Cigarettes has the same meaning as that term is defined in Section 30121.(e) Electronic cigarettes has the same meaning as that term is defined in Section 30121.(f) (1) Groceries means any raw or processed food or beverage including its packaging, wrapper, or container, or any ingredient thereof, intended for human consumption, including, but is not limited to, meat, poultry, fish, fruits, vegetables, grains, bread, milk, cheese and other dairy products, carbonated and noncarbonated nonalcoholic beverages, kombucha with less than 0.5 percent alcohol by volume, condiments, spices, cereals, seasonings, leavening agents, eggs, cocoa, teas, and coffees whether raw or processed, including its packaging, wrapper, or container.(2) Groceries does not include alcoholic beverages, cannabis, cannabis products, cigarettes, tobacco products, and electronic cigarettes.(g) Local agency has the same meaning as provided in Section 6252 of the Government Code, and includes the electorate of a local agency in exercising the initiative power.(h) Tax, fee, or other assessment on groceries includes, but is not limited to, sales and use taxes, a gross receipts tax, business and occupation tax, business license tax, excise tax, privilege tax, surcharge, or any other similar levy, charge, or exaction of any kind on groceries or the manufacture, supply, distribution, sale, acquisition, possession, ownership, transfer, transportation, delivery, use, or consumption thereof.(i) Tobacco products has the same meaning as that term is defined in Section 30121.
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5466
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5668 7284.10. For the purposes of this chapter, all of the following definitions shall apply:
5769
5870 (a) Alcoholic beverages has the same meaning as that term is defined in Section 23004 of the Business and Professions Code.
5971
6072 (b) Cannabis has the same meaning as that term is defined in Section 26001 of the Business and Professions Code.
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6274 (c) Cannabis products has the same meaning as that term is defined in Section 26001 of the Business and Professions Code.
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6476 (d) Cigarettes has the same meaning as that term is defined in Section 30121.
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6678 (e) Electronic cigarettes has the same meaning as that term is defined in Section 30121.
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6880 (f) (1) Groceries means any raw or processed food or beverage including its packaging, wrapper, or container, or any ingredient thereof, intended for human consumption, including, but is not limited to, meat, poultry, fish, fruits, vegetables, grains, bread, milk, cheese and other dairy products, carbonated and noncarbonated nonalcoholic beverages, kombucha with less than 0.5 percent alcohol by volume, condiments, spices, cereals, seasonings, leavening agents, eggs, cocoa, teas, and coffees whether raw or processed, including its packaging, wrapper, or container.
6981
7082 (2) Groceries does not include alcoholic beverages, cannabis, cannabis products, cigarettes, tobacco products, and electronic cigarettes.
7183
7284 (g) Local agency has the same meaning as provided in Section 6252 of the Government Code, and includes the electorate of a local agency in exercising the initiative power.
7385
7486 (h) Tax, fee, or other assessment on groceries includes, but is not limited to, sales and use taxes, a gross receipts tax, business and occupation tax, business license tax, excise tax, privilege tax, surcharge, or any other similar levy, charge, or exaction of any kind on groceries or the manufacture, supply, distribution, sale, acquisition, possession, ownership, transfer, transportation, delivery, use, or consumption thereof.
7587
7688 (i) Tobacco products has the same meaning as that term is defined in Section 30121.
7789
7890 SEC. 2. The sum of twelve thousand dollars ($12,000) is hereby appropriated from the General Fund to the California Department of Tax and Fee Administration to notify affected governmental entities of the requirements of Chapter 1.8 (commencing with Section 7284.8) of Part 1.7 of Division 2 of the Revenue and Taxation Code, as added by Assembly Bill 1838 of the 201718 Regular Session, on its Internet Web site.
7991
8092 SEC. 2. The sum of twelve thousand dollars ($12,000) is hereby appropriated from the General Fund to the California Department of Tax and Fee Administration to notify affected governmental entities of the requirements of Chapter 1.8 (commencing with Section 7284.8) of Part 1.7 of Division 2 of the Revenue and Taxation Code, as added by Assembly Bill 1838 of the 201718 Regular Session, on its Internet Web site.
8193
8294 SEC. 2. The sum of twelve thousand dollars ($12,000) is hereby appropriated from the General Fund to the California Department of Tax and Fee Administration to notify affected governmental entities of the requirements of Chapter 1.8 (commencing with Section 7284.8) of Part 1.7 of Division 2 of the Revenue and Taxation Code, as added by Assembly Bill 1838 of the 201718 Regular Session, on its Internet Web site.
8395
8496 ### SEC. 2.
8597
8698 SEC. 3. This act shall become operative only if Assembly Bill 1838 of the 201718 Regular Session is enacted and becomes effective.
8799
88100 SEC. 3. This act shall become operative only if Assembly Bill 1838 of the 201718 Regular Session is enacted and becomes effective.
89101
90102 SEC. 3. This act shall become operative only if Assembly Bill 1838 of the 201718 Regular Session is enacted and becomes effective.
91103
92104 ### SEC. 3.
93105
94106 SEC. 4. This act is a bill providing for appropriations related to the Budget Bill within the meaning of subdivision (e) of Section 12 of Article IV of the California Constitution, has been identified as related to the budget in the Budget Bill, and shall take effect immediately.
95107
96108 SEC. 4. This act is a bill providing for appropriations related to the Budget Bill within the meaning of subdivision (e) of Section 12 of Article IV of the California Constitution, has been identified as related to the budget in the Budget Bill, and shall take effect immediately.
97109
98110 SEC. 4. This act is a bill providing for appropriations related to the Budget Bill within the meaning of subdivision (e) of Section 12 of Article IV of the California Constitution, has been identified as related to the budget in the Budget Bill, and shall take effect immediately.
99111
100112 ### SEC. 4.