Assembly Bill No. 1208 CHAPTER 238 An act to amend Section 7284.5 of the Revenue and Taxation Code, relating to taxation. [ Approved by Governor September 05, 2019. Filed with Secretary of State September 05, 2019. ] LEGISLATIVE COUNSEL'S DIGESTAB 1208, Ting. Utility user taxes: exemption: clean energy resource.Existing law generally provides that the legislative body of any city and any charter city may make and enforce all ordinances and regulations with respect to municipal affairs, as provided, including, but not limited to, a utility user tax on the consumption of gas and electricity. Existing law provides that the board of supervisors of any county may levy a utility user tax on the consumption of, among other things, gas and electricity in the unincorporated area of the county.Existing law, until January 1, 2020, exempts from any utility user tax on the consumption of electricity imposed by a local jurisdiction, as defined, the consumption of electricity generated by a clean energy resource for the use of a customer or the customers tenants.This bill would extend the repeal date of the above-described exemption from January 1, 2020, to January 1, 2027. The bill would include findings that the changes proposed by this bill address a matter of statewide concern rather than a municipal affair and, therefore, apply to all cities, including charter cities.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 7284.5 of the Revenue and Taxation Code is amended to read:7284.5. (a) For the purposes of this section:(1) Local jurisdiction means any city, county, city and county, including any chartered city, county, or city and county, district, or public or municipal corporation.(2) Clean energy resource means either of the following:(A) A device or technology used for a renewable electrical generation facility, as set forth in paragraph (1) of subdivision (a) of Section 25741 of the Public Resources Code.(B) A technology that meets all of the following requirements:(i) The emissions standards adopted by the State Air Resources Board pursuant to the distributed generation certification program requirements of Article 3 (commencing with Section 94200) of Subchapter 8 of Chapter 1 of Division 3 of Title 17 of the California Code of Regulations.(ii) Produces de minimis emissions of sulfur oxides and nitrogen oxides.(iii) The greenhouse gases emission performance standard established by the Public Utilities Commission pursuant to Section 8341 of the Public Utilities Code.(iv) Has a total electrical efficiency of no less than 45 percent.(v) Is sized to meet the generators onsite electrical demand.(vi) Has parallel operation to the electrical distribution grid.(vii) Utilizes renewable or nonrenewable fuel.(viii) Pays any applicable utility users tax for nonrenewable fuels used in electricity generation.(b) (1) There is exempt from any utility user tax on the consumption of electricity, imposed by any local jurisdiction, a customers consumption of electricity generated by a clean energy resource that is located on the customers premises and used solely for the customer or the customers tenants.
Assembly Bill No. 1208 CHAPTER 238 An act to amend Section 7284.5 of the Revenue and Taxation Code, relating to taxation. [ Approved by Governor September 05, 2019. Filed with Secretary of State September 05, 2019. ] LEGISLATIVE COUNSEL'S DIGESTAB 1208, Ting. Utility user taxes: exemption: clean energy resource.Existing law generally provides that the legislative body of any city and any charter city may make and enforce all ordinances and regulations with respect to municipal affairs, as provided, including, but not limited to, a utility user tax on the consumption of gas and electricity. Existing law provides that the board of supervisors of any county may levy a utility user tax on the consumption of, among other things, gas and electricity in the unincorporated area of the county.Existing law, until January 1, 2020, exempts from any utility user tax on the consumption of electricity imposed by a local jurisdiction, as defined, the consumption of electricity generated by a clean energy resource for the use of a customer or the customers tenants.This bill would extend the repeal date of the above-described exemption from January 1, 2020, to January 1, 2027. The bill would include findings that the changes proposed by this bill address a matter of statewide concern rather than a municipal affair and, therefore, apply to all cities, including charter cities.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
Assembly Bill No. 1208 CHAPTER 238
Assembly Bill No. 1208
CHAPTER 238
An act to amend Section 7284.5 of the Revenue and Taxation Code, relating to taxation.
[ Approved by Governor September 05, 2019. Filed with Secretary of State September 05, 2019. ]
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 1208, Ting. Utility user taxes: exemption: clean energy resource.
Existing law generally provides that the legislative body of any city and any charter city may make and enforce all ordinances and regulations with respect to municipal affairs, as provided, including, but not limited to, a utility user tax on the consumption of gas and electricity. Existing law provides that the board of supervisors of any county may levy a utility user tax on the consumption of, among other things, gas and electricity in the unincorporated area of the county.Existing law, until January 1, 2020, exempts from any utility user tax on the consumption of electricity imposed by a local jurisdiction, as defined, the consumption of electricity generated by a clean energy resource for the use of a customer or the customers tenants.This bill would extend the repeal date of the above-described exemption from January 1, 2020, to January 1, 2027. The bill would include findings that the changes proposed by this bill address a matter of statewide concern rather than a municipal affair and, therefore, apply to all cities, including charter cities.
Existing law generally provides that the legislative body of any city and any charter city may make and enforce all ordinances and regulations with respect to municipal affairs, as provided, including, but not limited to, a utility user tax on the consumption of gas and electricity. Existing law provides that the board of supervisors of any county may levy a utility user tax on the consumption of, among other things, gas and electricity in the unincorporated area of the county.
Existing law, until January 1, 2020, exempts from any utility user tax on the consumption of electricity imposed by a local jurisdiction, as defined, the consumption of electricity generated by a clean energy resource for the use of a customer or the customers tenants.
This bill would extend the repeal date of the above-described exemption from January 1, 2020, to January 1, 2027. The bill would include findings that the changes proposed by this bill address a matter of statewide concern rather than a municipal affair and, therefore, apply to all cities, including charter cities.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 7284.5 of the Revenue and Taxation Code is amended to read:7284.5. (a) For the purposes of this section:(1) Local jurisdiction means any city, county, city and county, including any chartered city, county, or city and county, district, or public or municipal corporation.(2) Clean energy resource means either of the following:(A) A device or technology used for a renewable electrical generation facility, as set forth in paragraph (1) of subdivision (a) of Section 25741 of the Public Resources Code.(B) A technology that meets all of the following requirements:(i) The emissions standards adopted by the State Air Resources Board pursuant to the distributed generation certification program requirements of Article 3 (commencing with Section 94200) of Subchapter 8 of Chapter 1 of Division 3 of Title 17 of the California Code of Regulations.(ii) Produces de minimis emissions of sulfur oxides and nitrogen oxides.(iii) The greenhouse gases emission performance standard established by the Public Utilities Commission pursuant to Section 8341 of the Public Utilities Code.(iv) Has a total electrical efficiency of no less than 45 percent.(v) Is sized to meet the generators onsite electrical demand.(vi) Has parallel operation to the electrical distribution grid.(vii) Utilizes renewable or nonrenewable fuel.(viii) Pays any applicable utility users tax for nonrenewable fuels used in electricity generation.(b) (1) There is exempt from any utility user tax on the consumption of electricity, imposed by any local jurisdiction, a customers consumption of electricity generated by a clean energy resource that is located on the customers premises and used solely for the customer or the customers tenants.
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 7284.5 of the Revenue and Taxation Code is amended to read:7284.5. (a) For the purposes of this section:(1) Local jurisdiction means any city, county, city and county, including any chartered city, county, or city and county, district, or public or municipal corporation.(2) Clean energy resource means either of the following:(A) A device or technology used for a renewable electrical generation facility, as set forth in paragraph (1) of subdivision (a) of Section 25741 of the Public Resources Code.(B) A technology that meets all of the following requirements:(i) The emissions standards adopted by the State Air Resources Board pursuant to the distributed generation certification program requirements of Article 3 (commencing with Section 94200) of Subchapter 8 of Chapter 1 of Division 3 of Title 17 of the California Code of Regulations.(ii) Produces de minimis emissions of sulfur oxides and nitrogen oxides.(iii) The greenhouse gases emission performance standard established by the Public Utilities Commission pursuant to Section 8341 of the Public Utilities Code.(iv) Has a total electrical efficiency of no less than 45 percent.(v) Is sized to meet the generators onsite electrical demand.(vi) Has parallel operation to the electrical distribution grid.(vii) Utilizes renewable or nonrenewable fuel.(viii) Pays any applicable utility users tax for nonrenewable fuels used in electricity generation.(b) (1) There is exempt from any utility user tax on the consumption of electricity, imposed by any local jurisdiction, a customers consumption of electricity generated by a clean energy resource that is located on the customers premises and used solely for the customer or the customers tenants.
SECTION 1. Section 7284.5 of the Revenue and Taxation Code is amended to read:
### SECTION 1.
7284.5. (a) For the purposes of this section:(1) Local jurisdiction means any city, county, city and county, including any chartered city, county, or city and county, district, or public or municipal corporation.(2) Clean energy resource means either of the following:(A) A device or technology used for a renewable electrical generation facility, as set forth in paragraph (1) of subdivision (a) of Section 25741 of the Public Resources Code.(B) A technology that meets all of the following requirements:(i) The emissions standards adopted by the State Air Resources Board pursuant to the distributed generation certification program requirements of Article 3 (commencing with Section 94200) of Subchapter 8 of Chapter 1 of Division 3 of Title 17 of the California Code of Regulations.(ii) Produces de minimis emissions of sulfur oxides and nitrogen oxides.(iii) The greenhouse gases emission performance standard established by the Public Utilities Commission pursuant to Section 8341 of the Public Utilities Code.(iv) Has a total electrical efficiency of no less than 45 percent.(v) Is sized to meet the generators onsite electrical demand.(vi) Has parallel operation to the electrical distribution grid.(vii) Utilizes renewable or nonrenewable fuel.(viii) Pays any applicable utility users tax for nonrenewable fuels used in electricity generation.(b) (1) There is exempt from any utility user tax on the consumption of electricity, imposed by any local jurisdiction, a customers consumption of electricity generated by a clean energy resource that is located on the customers premises and used solely for the customer or the customers tenants.
7284.5. (a) For the purposes of this section:(1) Local jurisdiction means any city, county, city and county, including any chartered city, county, or city and county, district, or public or municipal corporation.(2) Clean energy resource means either of the following:(A) A device or technology used for a renewable electrical generation facility, as set forth in paragraph (1) of subdivision (a) of Section 25741 of the Public Resources Code.(B) A technology that meets all of the following requirements:(i) The emissions standards adopted by the State Air Resources Board pursuant to the distributed generation certification program requirements of Article 3 (commencing with Section 94200) of Subchapter 8 of Chapter 1 of Division 3 of Title 17 of the California Code of Regulations.(ii) Produces de minimis emissions of sulfur oxides and nitrogen oxides.(iii) The greenhouse gases emission performance standard established by the Public Utilities Commission pursuant to Section 8341 of the Public Utilities Code.(iv) Has a total electrical efficiency of no less than 45 percent.(v) Is sized to meet the generators onsite electrical demand.(vi) Has parallel operation to the electrical distribution grid.(vii) Utilizes renewable or nonrenewable fuel.(viii) Pays any applicable utility users tax for nonrenewable fuels used in electricity generation.(b) (1) There is exempt from any utility user tax on the consumption of electricity, imposed by any local jurisdiction, a customers consumption of electricity generated by a clean energy resource that is located on the customers premises and used solely for the customer or the customers tenants.
7284.5. (a) For the purposes of this section:(1) Local jurisdiction means any city, county, city and county, including any chartered city, county, or city and county, district, or public or municipal corporation.(2) Clean energy resource means either of the following:(A) A device or technology used for a renewable electrical generation facility, as set forth in paragraph (1) of subdivision (a) of Section 25741 of the Public Resources Code.(B) A technology that meets all of the following requirements:(i) The emissions standards adopted by the State Air Resources Board pursuant to the distributed generation certification program requirements of Article 3 (commencing with Section 94200) of Subchapter 8 of Chapter 1 of Division 3 of Title 17 of the California Code of Regulations.(ii) Produces de minimis emissions of sulfur oxides and nitrogen oxides.(iii) The greenhouse gases emission performance standard established by the Public Utilities Commission pursuant to Section 8341 of the Public Utilities Code.(iv) Has a total electrical efficiency of no less than 45 percent.(v) Is sized to meet the generators onsite electrical demand.(vi) Has parallel operation to the electrical distribution grid.(vii) Utilizes renewable or nonrenewable fuel.(viii) Pays any applicable utility users tax for nonrenewable fuels used in electricity generation.(b) (1) There is exempt from any utility user tax on the consumption of electricity, imposed by any local jurisdiction, a customers consumption of electricity generated by a clean energy resource that is located on the customers premises and used solely for the customer or the customers tenants.
7284.5. (a) For the purposes of this section:
(1) Local jurisdiction means any city, county, city and county, including any chartered city, county, or city and county, district, or public or municipal corporation.
(2) Clean energy resource means either of the following:
(A) A device or technology used for a renewable electrical generation facility, as set forth in paragraph (1) of subdivision (a) of Section 25741 of the Public Resources Code.
(B) A technology that meets all of the following requirements:
(i) The emissions standards adopted by the State Air Resources Board pursuant to the distributed generation certification program requirements of Article 3 (commencing with Section 94200) of Subchapter 8 of Chapter 1 of Division 3 of Title 17 of the California Code of Regulations.
(ii) Produces de minimis emissions of sulfur oxides and nitrogen oxides.
(iii) The greenhouse gases emission performance standard established by the Public Utilities Commission pursuant to Section 8341 of the Public Utilities Code.
(iv) Has a total electrical efficiency of no less than 45 percent.
(v) Is sized to meet the generators onsite electrical demand.
(vi) Has parallel operation to the electrical distribution grid.
(vii) Utilizes renewable or nonrenewable fuel.
(viii) Pays any applicable utility users tax for nonrenewable fuels used in electricity generation.
(b) (1) There is exempt from any utility user tax on the consumption of electricity, imposed by any local jurisdiction, a customers consumption of electricity generated by a clean energy resource that is located on the customers premises and used solely for the customer or the customers tenants.