1 | 1 | | CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 3126Introduced by Assembly Member GrayFebruary 21, 2020 An act to amend Section 8880.68 of the Government Code, relating to the California State Lottery. LEGISLATIVE COUNSEL'S DIGESTAB 3126, as introduced, Gray. California State Lottery: taxation. The California State Lottery Act of 1984, an initiative measure approved by the voters at the November 6, 1984, statewide general election, authorizes a California State Lottery and provides for its operation and administration by the California State Lottery Commission. Existing statutory provisions under the act prohibit state and local taxes from being imposed upon any prize awarded by the lottery, including upon any amount received by a prizewinner pursuant to an assignment, as specified. Existing law excepts from this taxing prohibition, the imposition of property taxes or license fees for a noncash prize. ACA ____ of the 201920 Regular Session, if approved by the voters, would amend the act by amending the California Constitution to impose state taxes on lottery prizes, as specified. This bill would implement ACA ____ of the 201920 Regular Session by authorizing the imposition of state taxes on lottery prizes to the extent authorized by the California Constitution. The bill would become operative only if ACA ____ of the 201920 Regular Session is approved by the voters.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 8880.68 of the Government Code is amended to read:8880.68. (a) Except as provided in subdivision (d), no subdivisions (b) and (c), state or local taxes shall not be imposed upon the following:(a)(1) The sale of lottery tickets or shares of the lottery.(b)Any(2) A prize awarded by the lottery.(c)Any(3) An amount received by a prizewinner pursuant to an assignment under Section 8880.325.(d)(b) This section does not prohibit the imposition of property taxes or license fees for any noncash prize that is awarded by the lottery.(c) Notwithstanding subdivision (a), to the extent authorized by the California Constitution, state taxes may be imposed upon a prize awarded by the lottery or on an amount received by a prize winner pursuant to an assignment under Section 8880.325. SEC. 2. The Legislature finds and declares that the amendments made to Section 8880.68 of the Government Code by this act implement Assembly Constitutional Amendment ____ of the 201920 Regular Session. SEC. 3. This act shall become operative only if Assembly Constitutional Amendment ____ of the 201920 Regular Session is approved by the voters. |
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3 | 3 | | CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 3126Introduced by Assembly Member GrayFebruary 21, 2020 An act to amend Section 8880.68 of the Government Code, relating to the California State Lottery. LEGISLATIVE COUNSEL'S DIGESTAB 3126, as introduced, Gray. California State Lottery: taxation. The California State Lottery Act of 1984, an initiative measure approved by the voters at the November 6, 1984, statewide general election, authorizes a California State Lottery and provides for its operation and administration by the California State Lottery Commission. Existing statutory provisions under the act prohibit state and local taxes from being imposed upon any prize awarded by the lottery, including upon any amount received by a prizewinner pursuant to an assignment, as specified. Existing law excepts from this taxing prohibition, the imposition of property taxes or license fees for a noncash prize. ACA ____ of the 201920 Regular Session, if approved by the voters, would amend the act by amending the California Constitution to impose state taxes on lottery prizes, as specified. This bill would implement ACA ____ of the 201920 Regular Session by authorizing the imposition of state taxes on lottery prizes to the extent authorized by the California Constitution. The bill would become operative only if ACA ____ of the 201920 Regular Session is approved by the voters.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO |
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9 | 9 | | CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION |
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11 | 11 | | Assembly Bill |
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13 | 13 | | No. 3126 |
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15 | 15 | | Introduced by Assembly Member GrayFebruary 21, 2020 |
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17 | 17 | | Introduced by Assembly Member Gray |
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18 | 18 | | February 21, 2020 |
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20 | 20 | | An act to amend Section 8880.68 of the Government Code, relating to the California State Lottery. |
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22 | 22 | | LEGISLATIVE COUNSEL'S DIGEST |
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24 | 24 | | ## LEGISLATIVE COUNSEL'S DIGEST |
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26 | 26 | | AB 3126, as introduced, Gray. California State Lottery: taxation. |
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28 | 28 | | The California State Lottery Act of 1984, an initiative measure approved by the voters at the November 6, 1984, statewide general election, authorizes a California State Lottery and provides for its operation and administration by the California State Lottery Commission. Existing statutory provisions under the act prohibit state and local taxes from being imposed upon any prize awarded by the lottery, including upon any amount received by a prizewinner pursuant to an assignment, as specified. Existing law excepts from this taxing prohibition, the imposition of property taxes or license fees for a noncash prize. ACA ____ of the 201920 Regular Session, if approved by the voters, would amend the act by amending the California Constitution to impose state taxes on lottery prizes, as specified. This bill would implement ACA ____ of the 201920 Regular Session by authorizing the imposition of state taxes on lottery prizes to the extent authorized by the California Constitution. The bill would become operative only if ACA ____ of the 201920 Regular Session is approved by the voters. |
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30 | 30 | | The California State Lottery Act of 1984, an initiative measure approved by the voters at the November 6, 1984, statewide general election, authorizes a California State Lottery and provides for its operation and administration by the California State Lottery Commission. Existing statutory provisions under the act prohibit state and local taxes from being imposed upon any prize awarded by the lottery, including upon any amount received by a prizewinner pursuant to an assignment, as specified. Existing law excepts from this taxing prohibition, the imposition of property taxes or license fees for a noncash prize. ACA ____ of the 201920 Regular Session, if approved by the voters, would amend the act by amending the California Constitution to impose state taxes on lottery prizes, as specified. |
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32 | 32 | | This bill would implement ACA ____ of the 201920 Regular Session by authorizing the imposition of state taxes on lottery prizes to the extent authorized by the California Constitution. |
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34 | 34 | | The bill would become operative only if ACA ____ of the 201920 Regular Session is approved by the voters. |
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36 | 36 | | ## Digest Key |
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38 | 38 | | ## Bill Text |
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40 | 40 | | The people of the State of California do enact as follows:SECTION 1. Section 8880.68 of the Government Code is amended to read:8880.68. (a) Except as provided in subdivision (d), no subdivisions (b) and (c), state or local taxes shall not be imposed upon the following:(a)(1) The sale of lottery tickets or shares of the lottery.(b)Any(2) A prize awarded by the lottery.(c)Any(3) An amount received by a prizewinner pursuant to an assignment under Section 8880.325.(d)(b) This section does not prohibit the imposition of property taxes or license fees for any noncash prize that is awarded by the lottery.(c) Notwithstanding subdivision (a), to the extent authorized by the California Constitution, state taxes may be imposed upon a prize awarded by the lottery or on an amount received by a prize winner pursuant to an assignment under Section 8880.325. SEC. 2. The Legislature finds and declares that the amendments made to Section 8880.68 of the Government Code by this act implement Assembly Constitutional Amendment ____ of the 201920 Regular Session. SEC. 3. This act shall become operative only if Assembly Constitutional Amendment ____ of the 201920 Regular Session is approved by the voters. |
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42 | 42 | | The people of the State of California do enact as follows: |
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44 | 44 | | ## The people of the State of California do enact as follows: |
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46 | 46 | | SECTION 1. Section 8880.68 of the Government Code is amended to read:8880.68. (a) Except as provided in subdivision (d), no subdivisions (b) and (c), state or local taxes shall not be imposed upon the following:(a)(1) The sale of lottery tickets or shares of the lottery.(b)Any(2) A prize awarded by the lottery.(c)Any(3) An amount received by a prizewinner pursuant to an assignment under Section 8880.325.(d)(b) This section does not prohibit the imposition of property taxes or license fees for any noncash prize that is awarded by the lottery.(c) Notwithstanding subdivision (a), to the extent authorized by the California Constitution, state taxes may be imposed upon a prize awarded by the lottery or on an amount received by a prize winner pursuant to an assignment under Section 8880.325. |
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48 | 48 | | SECTION 1. Section 8880.68 of the Government Code is amended to read: |
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50 | 50 | | ### SECTION 1. |
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52 | 52 | | 8880.68. (a) Except as provided in subdivision (d), no subdivisions (b) and (c), state or local taxes shall not be imposed upon the following:(a)(1) The sale of lottery tickets or shares of the lottery.(b)Any(2) A prize awarded by the lottery.(c)Any(3) An amount received by a prizewinner pursuant to an assignment under Section 8880.325.(d)(b) This section does not prohibit the imposition of property taxes or license fees for any noncash prize that is awarded by the lottery.(c) Notwithstanding subdivision (a), to the extent authorized by the California Constitution, state taxes may be imposed upon a prize awarded by the lottery or on an amount received by a prize winner pursuant to an assignment under Section 8880.325. |
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54 | 54 | | 8880.68. (a) Except as provided in subdivision (d), no subdivisions (b) and (c), state or local taxes shall not be imposed upon the following:(a)(1) The sale of lottery tickets or shares of the lottery.(b)Any(2) A prize awarded by the lottery.(c)Any(3) An amount received by a prizewinner pursuant to an assignment under Section 8880.325.(d)(b) This section does not prohibit the imposition of property taxes or license fees for any noncash prize that is awarded by the lottery.(c) Notwithstanding subdivision (a), to the extent authorized by the California Constitution, state taxes may be imposed upon a prize awarded by the lottery or on an amount received by a prize winner pursuant to an assignment under Section 8880.325. |
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56 | 56 | | 8880.68. (a) Except as provided in subdivision (d), no subdivisions (b) and (c), state or local taxes shall not be imposed upon the following:(a)(1) The sale of lottery tickets or shares of the lottery.(b)Any(2) A prize awarded by the lottery.(c)Any(3) An amount received by a prizewinner pursuant to an assignment under Section 8880.325.(d)(b) This section does not prohibit the imposition of property taxes or license fees for any noncash prize that is awarded by the lottery.(c) Notwithstanding subdivision (a), to the extent authorized by the California Constitution, state taxes may be imposed upon a prize awarded by the lottery or on an amount received by a prize winner pursuant to an assignment under Section 8880.325. |
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60 | 60 | | 8880.68. (a) Except as provided in subdivision (d), no subdivisions (b) and (c), state or local taxes shall not be imposed upon the following: |
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62 | 62 | | (a) |
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66 | 66 | | (1) The sale of lottery tickets or shares of the lottery. |
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68 | 68 | | (b)Any |
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72 | 72 | | (2) A prize awarded by the lottery. |
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74 | 74 | | (c)Any |
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78 | 78 | | (3) An amount received by a prizewinner pursuant to an assignment under Section 8880.325. |
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80 | 80 | | (d) |
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84 | 84 | | (b) This section does not prohibit the imposition of property taxes or license fees for any noncash prize that is awarded by the lottery. |
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86 | 86 | | (c) Notwithstanding subdivision (a), to the extent authorized by the California Constitution, state taxes may be imposed upon a prize awarded by the lottery or on an amount received by a prize winner pursuant to an assignment under Section 8880.325. |
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88 | 88 | | SEC. 2. The Legislature finds and declares that the amendments made to Section 8880.68 of the Government Code by this act implement Assembly Constitutional Amendment ____ of the 201920 Regular Session. |
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90 | 90 | | SEC. 2. The Legislature finds and declares that the amendments made to Section 8880.68 of the Government Code by this act implement Assembly Constitutional Amendment ____ of the 201920 Regular Session. |
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92 | 92 | | SEC. 2. The Legislature finds and declares that the amendments made to Section 8880.68 of the Government Code by this act implement Assembly Constitutional Amendment ____ of the 201920 Regular Session. |
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94 | 94 | | ### SEC. 2. |
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96 | 96 | | SEC. 3. This act shall become operative only if Assembly Constitutional Amendment ____ of the 201920 Regular Session is approved by the voters. |
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98 | 98 | | SEC. 3. This act shall become operative only if Assembly Constitutional Amendment ____ of the 201920 Regular Session is approved by the voters. |
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100 | 100 | | SEC. 3. This act shall become operative only if Assembly Constitutional Amendment ____ of the 201920 Regular Session is approved by the voters. |
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102 | 102 | | ### SEC. 3. |
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