| Old | New | Differences | |
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| 1 | - | Amended IN Senate | |
| 1 | + | Amended IN Senate May 27, 2020 Amended IN Assembly April 11, 2019 Amended IN Assembly April 01, 2019 Amended IN Assembly March 25, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 398Introduced by Assembly Member ChuFebruary 06, 2019 An act to amend Section 52060 of the Education Code, relating to school accountability. An act to add Part 1.5 (commencing with Section 16555) to Division 7 of the Business and Professions Code and to add and repeal Part 25.5 (commencing with Section 47100) of Division 2 of the Revenue and Taxation Code, relating to local government finance, and making an appropriation therefor.LEGISLATIVE COUNSEL'S DIGESTAB 398, as amended, Chu. School accountability: local control and accountability plans: visual and performing arts. COVID-19 Local Government and School Recovery and Relief Act.Existing law imposes various taxes, including taxes on the privilege of engaging in certain activities. The Fee Collection Procedures Law, the violation of which is a crime, provides procedures for the collection of certain fees and surcharges. Existing law establishes the California Department of Tax and Fee Administration in the Government Operations Agency to administer various statutory taxes and fees, as provided. Existing law provides that the Controller shall superintend the fiscal concerns of the state.This bill would, on and after January 1, 2021, but before January 1, 2026, impose a tax on a large business, defined as an entity that has more than 500 employees that perform any part of their duties within the state, at the rate of $275 per employee. The bill would require the California Department of Tax and Fee Administration to administer the tax and collect the tax pursuant to the Fee Collection Procedures Law. The bill would require the department to deposit all tax revenues, penalties, and interest collected pursuant to these provisions, less refunds and costs of administration, into the COVID-19 Local Government and School Recovery and Relief Fund, which the bill would establish. The bill would continuously appropriate the fund to the Controller for allocation and distribution to counties, cities, and K-12 school districts, as specified.This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIII A of the California Constitution, and thus would require for passage the approval of 2/3 of the membership of each house of the Legislature.By expanding the scope of the Fee Collection Procedures Law, the violation of which is a crime, the bill would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that no reimbursement is required by this act for a specified reason. Existing law requires the governing board of each school district to adopt a local control and accountability plan and requires the governing board of a school district to update its local control and accountability plan before July 1 of each year. Existing law requires a local control and accountability plan to include a description of the annual goals to be achieved for each of the states delineated priorities, as specified, for all pupils and certain subgroups of pupils, and a description of the specific actions the school district will take during each year of the local control and accountability plan to achieve the identified goals. The states delineated priorities include, among others, the extent to which pupils have access to, and are enrolled in, a broad course of study that includes all of the subject areas described in the adopted course of study for grades 1 to 6, inclusive, including visual and performing arts.This bill would authorize a school district to highlight in its local control and accountability plan the access to required instruction and course offerings, as applicable, in visual and performing arts for pupils enrolled in kindergarten and any of grades 1 to 6, inclusive, as applicable, when describing the annual goals to be achieved for the state priority specified above. The bill would authorize a school district to submit enrollment and completion data specifically related to visual and performing arts using existing state course codes for pupils enrolled in kindergarten and any of grades 1 to 6, inclusive, as applicable, through the California Longitudinal Pupil Achievement Data System to support the information provided under these provisions and to promote public awareness of offered instruction in arts education.Digest Key Vote: MAJORITY2/3 Appropriation: NOYES Fiscal Committee: YES Local Program: NOYES Bill TextThe people of the State of California do enact as follows:SECTION 1. The Legislature finds and declares all of the following:(a) The COVID-19 pandemic has had a widespread impact across the globe.(b) The COVID-19 pandemic has led to loss of life. The pandemic will continue to have a negative impact on people who have the virus and those around them.(c) Governor Newsom issued an Executive Order declaring a state of emergency on March 4, 2020.(d) On March 19, 2020, the Governor issued a statewide stay-at-home order.(e) In addition to the health impacts of the pandemic, the measures the state and local governments took to protect public health including shelter-in-place and school closures have already had economic impacts on state, local, and personal finances.(f) According to the Department of Finance, the economic disruption from the pandemic is expected to result in a recession and have significant negative effects on state revenues.(g) This impact is expected to be immediate and ongoing, affecting the 201920 fiscal and continuing into the 202021 fiscal year and beyond.(h) According to analysis by the League of California Cities, California cities are projecting a nearly $7 billion general revenue shortfall over the next two fiscal years.(i) This shortfall will grow by billions if stay-at-home orders extend into the summer and beyond.(j) According to the League of California Cities, 90 percent of cities projected that these shortfalls will impact core city services, including police, fire service, emergency management and planning and housing, and a majority of the cities surveyed anticipate lay-offs or furloughs, which will further impact core city services for residents, as well as local government employees.(k) California cities need funding to continue to provide services to their residents and adapt to the impacts of the COVID-19 pandemic.SEC. 2. Part 1.5 (commencing with Section 16555) is added to Division 7 of the Business and Professions Code, to read:PART 1.5. COVID-19 Local Government and School Recovery and Relief Act16555. This part shall be known, and may be cited, as the COVID-19 Local Government and School Recovery and Relief Act.16555.2. (a) There is hereby established in the State Treasury the COVID-19 Local Government and School Recovery and Relief Act Fund. Notwithstanding Section 13340 of the Government Code, moneys in the fund are hereby continuously appropriated to the Controller without regard to fiscal years for allocation pursuant to this section and Section 16555.3.(b) The Controller may use up to 5 percent of the moneys deposited in the fund to cover its costs to administer this article.16555.3. (a) (1) The Controller shall allocate moneys in the fund, less administrative costs pursuant to subdivision (b) of Section 16555.2, among counties in proportion to that share of the total number of employees counted for purposes of Section 47100.2 of the Revenue and Taxation Code that are reported to perform the majority of their duties in each county.(2) The Controller shall provide written notice to each county that receives funds regarding the allocation and distribution schedule to be used for purposes of subdivision (b).(b) A county that receives moneys pursuant to subdivision (a) shall distribute the moneys according to the following schedule:(1) Twenty percent shall be distributed to the county.(2) Thirty percent shall be distributed among the cities in the county in proportion to that share of the total number of employees counted for purposes of Section 47100.2 of the Revenue and Taxation Code for cities in the county that are reported to perform the majority of their duties in each of those cities.(3) Fifty percent shall be distributed among regions in the county based on city boundaries in the proportions used in paragraph (2), and each city shall then distribute the funds in equal shares among the K-12 school districts that operate in the citys jurisdiction.(c) A county that receives moneys pursuant to subdivision (a) may use its portion of the distribution to cover its costs of administering this section.(d) The Controller may use reports provided by the California Department of Tax and Fee Administration pursuant to subdivision (d) of Section 47100.4 of the Revenue and Taxation Code for purposes of determining the distribution schedule under this section.SEC. 3. Part 25.5 (commencing with Section 47100) is added to Division 2 of the Revenue and Taxation Code, to read:PART 25.5. COVID-19 Local Government and School Recovery and Relief Tax47100. This part shall be known, and may be cited, as the COVID-19 Local Government and School Recovery and Relief Tax.47100.1. For purposes of this part, all of the following definitions shall apply:(a) Department means the California Department of Tax and Fee Administration.(b) Employee means any person who performs work, labor, or services for a large business, is on the large businesss payroll, and performs any part of their duties within the state.(c) Large business means an entity, including, but not limited to, a limited liability company, corporation, or limited liability partnership, that has more than 500 employees that perform any part of their duties within the state.(d) Payroll means the remuneration paid by a large business to the employees who perform work, labor, services, or make other similar contributions for the large business. Payroll includes, but is not limited to, salaries, wages, tips, or other draws or distributions made to employees, officers, partners, or members of the large business as compensation for their labor and services.47100.2. (a) For taxable years beginning on or after January 1, 2021, but before January 1, 2026, a tax is hereby imposed on a large business at the rate of two hundred seventy-five dollars ($275) per employee.(b) The tax imposed by this part shall be in addition to any other taxes imposed by law, including, without limitation, any ad valorem or excise taxes imposed by the state, or any political subdivision of the state, or any local business license taxes that may be incurred for the privilege of doing business in a city, county, or city and county.47100.3. (a) The department shall administer and collect the tax imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to fee shall include the tax imposed by this part and references to fee payer shall include any person liable for the payment of the tax imposed by this part.(b) The department may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, provisions governing collections, reporting, refunds, and appeals.47100.4. (a) Each large business subject to the tax imposed by this section shall prepare and file, under penalty of perjury, with the department a quarterly return in the form prescribed by the department containing information as the department deems necessary or appropriate for the proper administration of this part.(b) Each large business subject to the tax imposed by this section shall additionally prepare and file, under penalty of perjury, a quarterly report detailing the number of employees that perform the majority of their duties in each city and each county in the state.(c) The return required by subdivision (a) and the report required by subdivision (b) shall be filed on or before the last day of the calendar month following the calendar quarter to which it relates, together with a remittance payable to the board for the amount of tax due for that period.(d) The department shall provide the report described in subdivision (b) to the Controller for purposes of the allocation and distribution of funds pursuant to Part 1.5 (commencing with Section 16555) of Division 7 of the Business and Professions Code.47100.5. All taxes, interest, penalties, and other amounts collected pursuant to this part, less refunds and costs of administration, shall be deposited into the COVID-19 Local Government and School Recovery and Relief Act Fund established in Section 16555.2 of the Business and Professions Code.47100.6. This part shall remain in effect only until December 1, 2026, and as of that date is repealed.SEC. 4. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.SECTION 1.The Legislature finds and declares all of the following:(a)The elementary and secondary components of the California public education system are held accountable based on data received from local educational agencies.(b)National and state educational reform efforts revolve around using data at both the state and local levels to better inform decisionmaking.(c)The State Department of Education, for purposes of the California Longitudinal Pupil Achievement Data System, requires local educational agencies to provide course enrollment and completion data of departmentalized courses in grades 7 to 12, inclusive.(d)Arts education in California is mandated for pupils in grades 1 to 12, inclusive, by Sections 51210 and 51220 of the Education Code, which provide, with minor variation and in part, [t]he adopted course of study ... shall include instruction ... in ... [v]isual and performing arts, including instruction in the subjects of dance, music, theatre, and visual arts, aimed at the development of aesthetic appreciation and the skills of creative expression.SEC. 2.Section 52060 of the Education Code is amended to read:52060.(a)On or before July 1, 2014, the governing board of each school district shall adopt a local control and accountability plan using a template adopted by the state board.(b)A local control and accountability plan adopted by the governing board of a school district shall be effective for a period of three years, and shall be updated on or before July 1 of each year.(c)A local control and accountability plan adopted by the governing board of a school district shall include, for the school district and each school within the school district, all of the information specified in the template adopted by the state board pursuant to Section 52064.(d)All of the following are state priorities for purposes of a school districts local control and accountability plan:(1)The degree to which the teachers of the school district are appropriately assigned in accordance with Section 44258.9, and fully credentialed in the subject areas, and, for the pupils they are teaching, every pupil in the school district has sufficient access to the standards-aligned instructional materials as determined pursuant to Section 60119, and school facilities are maintained in good repair, as defined in subdivision (d) of Section 17002.(2)Implementation of the academic content and performance standards adopted by the state board, including how the programs and services will enable English learners to access the common core academic content standards adopted pursuant to Section 60605.8 and the English language development standards adopted pursuant to former Section 60811.3, as that section read on June 30, 2013, or former Section 60811.4, as that section read on June 30, 2016, for purposes of gaining academic content knowledge and English language proficiency.(3)(A)Parental involvement and family engagement, including efforts the school district makes to seek parent input in making decisions for the school district and each individual schoolsite, and including how the school district will promote parental participation in programs for unduplicated pupils and individuals with exceptional needs.(B)Family engagement may include, but need not be limited to, efforts by the school district and each individual schoolsite to apply research-based practices, such as welcoming all families into the school community, engaging in effective two-way communication, supporting pupil success, and empowering families to advocate for equity and access. Family engagement may include, but need not be limited to, treating families as partners to inform, influence, and create practices and programs that support pupil success and collaboration with families and the broader community, expanding pupil learning opportunities and community services, and promoting civic participation.(4)Pupil achievement, as measured by all of the following, as applicable:(A)Statewide assessments administered pursuant to Article 4 (commencing with Section 60640) of Chapter 5 of Part 33 or any subsequent assessment, as certified by the state board.(B)The percentage of pupils who have successfully completed courses that satisfy the requirements for entrance to the University of California and the California State University, or career technical education sequences or programs of study that align with state board-approved career technical education standards and frameworks, including, but not limited to, those described in subdivision (a) of Section 52302, subdivision (a) of Section 52372.5, or paragraph (2) of subdivision (e) of Section 54692.(C)The percentage of English learner pupils who make progress toward English proficiency as measured by the English Language Proficiency Assessments for California or any subsequent assessment of English proficiency, as certified by the state board.(D)The English learner reclassification rate.(E)The percentage of pupils who have passed an advanced placement examination with a score of 3 or higher.(F)The percentage of pupils who demonstrate college preparedness pursuant to the Early Assessment Program, as described in Chapter 6 (commencing with Section 99300) of Part 65 of Division 14 of Title 3, or any subsequent assessment of college preparedness.(5)Pupil engagement, as measured by all of the following, as applicable:(A)School attendance rates.(B)Chronic absenteeism rates.(C)Middle school dropout rates.(D)High school dropout rates.(E)High school graduation rates.(6)School climate, as measured by all of the following, as applicable:(A)Pupil suspension rates.(B)Pupil expulsion rates.(C)Other local measures, including surveys of pupils, parents, and teachers on the sense of safety and school connectedness.(7)The extent to which pupils have access to, and are enrolled in, a broad course of study that includes all of the subject areas described in Section 51210 and subdivisions (a) to (i), inclusive, of Section 51220, as applicable, including the programs and services developed and provided to unduplicated pupils and individuals with exceptional needs, and the programs and services that are provided to benefit these pupils as a result of the funding received pursuant to Section 42238.02, as implemented by Section 42238.03.(8)Pupil outcomes, if available, in the subject areas described in Section 51210 and subdivisions (a) to (i), inclusive, of Section 51220, as applicable.(e)For purposes of the descriptions required by subdivision (b) of Section 52064, the governing board of a school district may consider qualitative information, including, but not limited to, findings that result from school quality reviews conducted pursuant to subdivision (b) of Section 52052 or any other reviews.(f)To the extent practicable, data reported in a local control and accountability plan shall be reported in a manner consistent with how information is reported on the California School Dashboard maintained by the department pursuant to Section 52064.5.(g)The governing board of a school district shall consult with teachers, principals, administrators, other school personnel, local bargaining units of the school district, parents, and pupils in developing a local control and accountability plan.(h)A school district may identify local priorities, goals in regard to the local priorities, and the method for measuring the school districts progress toward achieving those goals.(i)(1)A school district may highlight in its local control and accountability plan the access to required instruction and course offerings, as applicable, in visual and performing arts for pupils enrolled in kindergarten and any of grades 1 to 6, inclusive, as applicable, when describing the annual goals to be achieved for the state priority identified in paragraph (7) of subdivision (d).(2)A school district may submit enrollment and completion data specifically related to visual and performing arts using existing state course codes for pupils enrolled in kindergarten and any of grades 1 to 6, inclusive, as applicable, through the California Longitudinal Pupil Achievement Data System to support the information provided in paragraph (1) and to promote public awareness of offered instruction in arts education. | |
| 2 | 2 | ||
| 3 | - | ||
| 3 | + | Amended IN Senate May 27, 2020 Amended IN Assembly April 11, 2019 Amended IN Assembly April 01, 2019 Amended IN Assembly March 25, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 398Introduced by Assembly Member ChuFebruary 06, 2019 An act to amend Section 52060 of the Education Code, relating to school accountability. An act to add Part 1.5 (commencing with Section 16555) to Division 7 of the Business and Professions Code and to add and repeal Part 25.5 (commencing with Section 47100) of Division 2 of the Revenue and Taxation Code, relating to local government finance, and making an appropriation therefor.LEGISLATIVE COUNSEL'S DIGESTAB 398, as amended, Chu. School accountability: local control and accountability plans: visual and performing arts. COVID-19 Local Government and School Recovery and Relief Act.Existing law imposes various taxes, including taxes on the privilege of engaging in certain activities. The Fee Collection Procedures Law, the violation of which is a crime, provides procedures for the collection of certain fees and surcharges. Existing law establishes the California Department of Tax and Fee Administration in the Government Operations Agency to administer various statutory taxes and fees, as provided. Existing law provides that the Controller shall superintend the fiscal concerns of the state.This bill would, on and after January 1, 2021, but before January 1, 2026, impose a tax on a large business, defined as an entity that has more than 500 employees that perform any part of their duties within the state, at the rate of $275 per employee. The bill would require the California Department of Tax and Fee Administration to administer the tax and collect the tax pursuant to the Fee Collection Procedures Law. The bill would require the department to deposit all tax revenues, penalties, and interest collected pursuant to these provisions, less refunds and costs of administration, into the COVID-19 Local Government and School Recovery and Relief Fund, which the bill would establish. The bill would continuously appropriate the fund to the Controller for allocation and distribution to counties, cities, and K-12 school districts, as specified.This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIII A of the California Constitution, and thus would require for passage the approval of 2/3 of the membership of each house of the Legislature.By expanding the scope of the Fee Collection Procedures Law, the violation of which is a crime, the bill would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that no reimbursement is required by this act for a specified reason. Existing law requires the governing board of each school district to adopt a local control and accountability plan and requires the governing board of a school district to update its local control and accountability plan before July 1 of each year. Existing law requires a local control and accountability plan to include a description of the annual goals to be achieved for each of the states delineated priorities, as specified, for all pupils and certain subgroups of pupils, and a description of the specific actions the school district will take during each year of the local control and accountability plan to achieve the identified goals. The states delineated priorities include, among others, the extent to which pupils have access to, and are enrolled in, a broad course of study that includes all of the subject areas described in the adopted course of study for grades 1 to 6, inclusive, including visual and performing arts.This bill would authorize a school district to highlight in its local control and accountability plan the access to required instruction and course offerings, as applicable, in visual and performing arts for pupils enrolled in kindergarten and any of grades 1 to 6, inclusive, as applicable, when describing the annual goals to be achieved for the state priority specified above. The bill would authorize a school district to submit enrollment and completion data specifically related to visual and performing arts using existing state course codes for pupils enrolled in kindergarten and any of grades 1 to 6, inclusive, as applicable, through the California Longitudinal Pupil Achievement Data System to support the information provided under these provisions and to promote public awareness of offered instruction in arts education.Digest Key Vote: MAJORITY2/3 Appropriation: NOYES Fiscal Committee: YES Local Program: NOYES | |
| 4 | 4 | ||
| 5 | - | ||
| 5 | + | Amended IN Senate May 27, 2020 Amended IN Assembly April 11, 2019 Amended IN Assembly April 01, 2019 Amended IN Assembly March 25, 2019 | |
| 6 | 6 | ||
| 7 | - | Amended IN Senate June 17, 2020 | |
| 8 | 7 | Amended IN Senate May 27, 2020 | |
| 9 | 8 | Amended IN Assembly April 11, 2019 | |
| 10 | 9 | Amended IN Assembly April 01, 2019 | |
| 11 | 10 | Amended IN Assembly March 25, 2019 | |
| 12 | 11 | ||
| 13 | 12 | CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION | |
| 14 | 13 | ||
| 15 | 14 | Assembly Bill | |
| 16 | 15 | ||
| 17 | 16 | No. 398 | |
| 18 | 17 | ||
| 19 | 18 | Introduced by Assembly Member ChuFebruary 06, 2019 | |
| 20 | 19 | ||
| 21 | 20 | Introduced by Assembly Member Chu | |
| 22 | 21 | February 06, 2019 | |
| 23 | 22 | ||
| 24 | - | An act to add Part 1.5 (commencing with Section 16555) to Division 7 of the Business and Professions Code and to add and repeal Part 25.5 (commencing with Section 47100) of Division 2 of the Revenue and Taxation Code, relating to local government finance, and making an appropriation therefor. | |
| 23 | + | An act to amend Section 52060 of the Education Code, relating to school accountability. An act to add Part 1.5 (commencing with Section 16555) to Division 7 of the Business and Professions Code and to add and repeal Part 25.5 (commencing with Section 47100) of Division 2 of the Revenue and Taxation Code, relating to local government finance, and making an appropriation therefor. | |
| 25 | 24 | ||
| 26 | 25 | LEGISLATIVE COUNSEL'S DIGEST | |
| 27 | 26 | ||
| 28 | 27 | ## LEGISLATIVE COUNSEL'S DIGEST | |
| 29 | 28 | ||
| 30 | - | AB 398, as amended, Chu. COVID-19 Local Government and School Recovery and Relief Act. | |
| 29 | + | AB 398, as amended, Chu. School accountability: local control and accountability plans: visual and performing arts. COVID-19 Local Government and School Recovery and Relief Act. | |
| 31 | 30 | ||
| 32 | - | Existing law imposes various taxes, including taxes on the privilege of engaging in certain activities. The Fee Collection Procedures Law, the violation of which is a crime, provides procedures for the collection of certain fees and surcharges. Existing law establishes the California Department of Tax and Fee Administration in the Government Operations Agency to administer various statutory taxes and fees, as provided. Existing law provides that the Controller shall superintend the fiscal concerns of the state.This bill would, on and after January 1, 2021, but before January 1, 2026, impose a tax on a large business, defined as an | |
| 31 | + | Existing law imposes various taxes, including taxes on the privilege of engaging in certain activities. The Fee Collection Procedures Law, the violation of which is a crime, provides procedures for the collection of certain fees and surcharges. Existing law establishes the California Department of Tax and Fee Administration in the Government Operations Agency to administer various statutory taxes and fees, as provided. Existing law provides that the Controller shall superintend the fiscal concerns of the state.This bill would, on and after January 1, 2021, but before January 1, 2026, impose a tax on a large business, defined as an entity that has more than 500 employees that perform any part of their duties within the state, at the rate of $275 per employee. The bill would require the California Department of Tax and Fee Administration to administer the tax and collect the tax pursuant to the Fee Collection Procedures Law. The bill would require the department to deposit all tax revenues, penalties, and interest collected pursuant to these provisions, less refunds and costs of administration, into the COVID-19 Local Government and School Recovery and Relief Fund, which the bill would establish. The bill would continuously appropriate the fund to the Controller for allocation and distribution to counties, cities, and K-12 school districts, as specified.This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIII A of the California Constitution, and thus would require for passage the approval of 2/3 of the membership of each house of the Legislature.By expanding the scope of the Fee Collection Procedures Law, the violation of which is a crime, the bill would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that no reimbursement is required by this act for a specified reason. Existing law requires the governing board of each school district to adopt a local control and accountability plan and requires the governing board of a school district to update its local control and accountability plan before July 1 of each year. Existing law requires a local control and accountability plan to include a description of the annual goals to be achieved for each of the states delineated priorities, as specified, for all pupils and certain subgroups of pupils, and a description of the specific actions the school district will take during each year of the local control and accountability plan to achieve the identified goals. The states delineated priorities include, among others, the extent to which pupils have access to, and are enrolled in, a broad course of study that includes all of the subject areas described in the adopted course of study for grades 1 to 6, inclusive, including visual and performing arts.This bill would authorize a school district to highlight in its local control and accountability plan the access to required instruction and course offerings, as applicable, in visual and performing arts for pupils enrolled in kindergarten and any of grades 1 to 6, inclusive, as applicable, when describing the annual goals to be achieved for the state priority specified above. The bill would authorize a school district to submit enrollment and completion data specifically related to visual and performing arts using existing state course codes for pupils enrolled in kindergarten and any of grades 1 to 6, inclusive, as applicable, through the California Longitudinal Pupil Achievement Data System to support the information provided under these provisions and to promote public awareness of offered instruction in arts education. | |
| 33 | 32 | ||
| 34 | 33 | Existing law imposes various taxes, including taxes on the privilege of engaging in certain activities. The Fee Collection Procedures Law, the violation of which is a crime, provides procedures for the collection of certain fees and surcharges. Existing law establishes the California Department of Tax and Fee Administration in the Government Operations Agency to administer various statutory taxes and fees, as provided. Existing law provides that the Controller shall superintend the fiscal concerns of the state. | |
| 35 | 34 | ||
| 36 | - | This bill would, on and after January 1, 2021, but before January 1, 2026, impose a tax on a large business, defined as an | |
| 35 | + | This bill would, on and after January 1, 2021, but before January 1, 2026, impose a tax on a large business, defined as an entity that has more than 500 employees that perform any part of their duties within the state, at the rate of $275 per employee. The bill would require the California Department of Tax and Fee Administration to administer the tax and collect the tax pursuant to the Fee Collection Procedures Law. The bill would require the department to deposit all tax revenues, penalties, and interest collected pursuant to these provisions, less refunds and costs of administration, into the COVID-19 Local Government and School Recovery and Relief Fund, which the bill would establish. The bill would continuously appropriate the fund to the Controller for allocation and distribution to counties, cities, and K-12 school districts, as specified. | |
| 37 | 36 | ||
| 38 | 37 | This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIII A of the California Constitution, and thus would require for passage the approval of 2/3 of the membership of each house of the Legislature. | |
| 39 | 38 | ||
| 40 | 39 | By expanding the scope of the Fee Collection Procedures Law, the violation of which is a crime, the bill would impose a state-mandated local program. | |
| 41 | 40 | ||
| 42 | 41 | The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. | |
| 43 | 42 | ||
| 44 | 43 | This bill would provide that no reimbursement is required by this act for a specified reason. | |
| 45 | 44 | ||
| 45 | + | Existing law requires the governing board of each school district to adopt a local control and accountability plan and requires the governing board of a school district to update its local control and accountability plan before July 1 of each year. Existing law requires a local control and accountability plan to include a description of the annual goals to be achieved for each of the states delineated priorities, as specified, for all pupils and certain subgroups of pupils, and a description of the specific actions the school district will take during each year of the local control and accountability plan to achieve the identified goals. The states delineated priorities include, among others, the extent to which pupils have access to, and are enrolled in, a broad course of study that includes all of the subject areas described in the adopted course of study for grades 1 to 6, inclusive, including visual and performing arts. | |
| 46 | + | ||
| 47 | + | ||
| 48 | + | ||
| 49 | + | This bill would authorize a school district to highlight in its local control and accountability plan the access to required instruction and course offerings, as applicable, in visual and performing arts for pupils enrolled in kindergarten and any of grades 1 to 6, inclusive, as applicable, when describing the annual goals to be achieved for the state priority specified above. The bill would authorize a school district to submit enrollment and completion data specifically related to visual and performing arts using existing state course codes for pupils enrolled in kindergarten and any of grades 1 to 6, inclusive, as applicable, through the California Longitudinal Pupil Achievement Data System to support the information provided under these provisions and to promote public awareness of offered instruction in arts education. | |
| 50 | + | ||
| 51 | + | ||
| 52 | + | ||
| 46 | 53 | ## Digest Key | |
| 47 | 54 | ||
| 48 | 55 | ## Bill Text | |
| 49 | 56 | ||
| 50 | - | The people of the State of California do enact as follows:SECTION 1. The Legislature finds and declares all of the following:(a) The COVID-19 pandemic has had a widespread impact across the globe.(b) The COVID-19 pandemic has led to loss of life. The pandemic will continue to have a negative impact on people who have the virus and those around them.(c) Governor Newsom issued an Executive Order declaring a state of emergency on March 4, 2020.(d) On March 19, 2020, the Governor issued a statewide stay-at-home order.(e) In addition to the health impacts of the pandemic, the measures the state and local governments took to protect public health including shelter-in-place and school closures have already had economic impacts on state, local, and personal finances.(f) According to the Department of Finance, the economic disruption from the pandemic is expected to result in a recession and have significant negative effects on state revenues.(g) This impact is expected to be immediate and ongoing, affecting the 201920 fiscal and continuing into the 202021 fiscal year and beyond.(h) According to analysis by the League of California Cities, California cities are projecting a nearly $7 billion general revenue shortfall over the next two fiscal years.(i) This shortfall will grow by billions if stay-at-home orders extend into the summer and beyond.(j) According to the League of California Cities, 90 percent of cities projected that these shortfalls will impact core city services, including police, fire service, emergency management and planning and housing, and a majority of the cities surveyed anticipate lay-offs or furloughs, which will further impact core city services for residents, as well as local government employees.(k) California cities need funding to continue to provide services to their residents and adapt to the impacts of the COVID-19 pandemic.SEC. 2. Part 1.5 (commencing with Section 16555) is added to Division 7 of the Business and Professions Code, to read:PART 1.5. COVID-19 Local Government and School Recovery and Relief Act16555. This part shall be known, and may be cited, as the COVID-19 Local Government and School Recovery and Relief Act.16555.2. (a) There is hereby established in the State Treasury the COVID-19 Local Government and School Recovery and Relief Act Fund. Notwithstanding Section 13340 of the Government Code, moneys in the fund are hereby continuously appropriated to the Controller without regard to fiscal years for allocation pursuant to this section and Section 16555.3.(b) The Controller may use up to 5 percent of the moneys deposited in the fund to cover its costs to administer this article.16555.3. (a) (1) The Controller shall allocate moneys in the fund, less administrative costs pursuant to subdivision (b) of Section 16555.2, among counties in proportion to that share of the total number of employees counted for purposes of Section 47100.2 of the Revenue and Taxation Code that are reported to perform the majority of their duties in each county.(2) The Controller shall provide written notice to each county that receives funds regarding the allocation and distribution schedule to be used for purposes of subdivision (b).(b) A county that receives moneys pursuant to subdivision (a) shall distribute the moneys according to the following schedule:(1) Twenty percent shall be distributed to the county.(2) Thirty percent shall be distributed among the cities in the county in proportion to that share of the total number of employees counted for purposes of Section 47100.2 of the Revenue and Taxation Code for cities in the county that are reported to perform the majority of their duties in each of those cities.(3) Fifty percent shall be distributed among regions in the county based on city boundaries in the proportions used in paragraph (2), and each city shall then distribute the funds in equal shares among the K-12 school districts that operate in the citys jurisdiction.(c) A county that receives moneys pursuant to subdivision (a) may use its portion of the distribution to cover its costs of administering this section.(d) The Controller may use reports provided by the California Department of Tax and Fee Administration pursuant to subdivision (d) of Section 47100.4 of the Revenue and Taxation Code for purposes of determining the distribution schedule under this section.SEC. 3. Part 25.5 (commencing with Section 47100) is added to Division 2 of the Revenue and Taxation Code, to read:PART 25.5. COVID-19 Local Government and School Recovery and Relief Tax47100. This part shall be known, and may be cited, as the COVID-19 Local Government and School Recovery and Relief Tax.47100.1. For purposes of this part, all of the following definitions shall apply:(a) Department means the California Department of Tax and Fee Administration.(b) Employee means any person who performs work, labor, or services for a large business, is on the large businesss payroll, and performs any part of their duties within the state.(c) Large business means an | |
| 57 | + | The people of the State of California do enact as follows:SECTION 1. The Legislature finds and declares all of the following:(a) The COVID-19 pandemic has had a widespread impact across the globe.(b) The COVID-19 pandemic has led to loss of life. The pandemic will continue to have a negative impact on people who have the virus and those around them.(c) Governor Newsom issued an Executive Order declaring a state of emergency on March 4, 2020.(d) On March 19, 2020, the Governor issued a statewide stay-at-home order.(e) In addition to the health impacts of the pandemic, the measures the state and local governments took to protect public health including shelter-in-place and school closures have already had economic impacts on state, local, and personal finances.(f) According to the Department of Finance, the economic disruption from the pandemic is expected to result in a recession and have significant negative effects on state revenues.(g) This impact is expected to be immediate and ongoing, affecting the 201920 fiscal and continuing into the 202021 fiscal year and beyond.(h) According to analysis by the League of California Cities, California cities are projecting a nearly $7 billion general revenue shortfall over the next two fiscal years.(i) This shortfall will grow by billions if stay-at-home orders extend into the summer and beyond.(j) According to the League of California Cities, 90 percent of cities projected that these shortfalls will impact core city services, including police, fire service, emergency management and planning and housing, and a majority of the cities surveyed anticipate lay-offs or furloughs, which will further impact core city services for residents, as well as local government employees.(k) California cities need funding to continue to provide services to their residents and adapt to the impacts of the COVID-19 pandemic.SEC. 2. Part 1.5 (commencing with Section 16555) is added to Division 7 of the Business and Professions Code, to read:PART 1.5. COVID-19 Local Government and School Recovery and Relief Act16555. This part shall be known, and may be cited, as the COVID-19 Local Government and School Recovery and Relief Act.16555.2. (a) There is hereby established in the State Treasury the COVID-19 Local Government and School Recovery and Relief Act Fund. Notwithstanding Section 13340 of the Government Code, moneys in the fund are hereby continuously appropriated to the Controller without regard to fiscal years for allocation pursuant to this section and Section 16555.3.(b) The Controller may use up to 5 percent of the moneys deposited in the fund to cover its costs to administer this article.16555.3. (a) (1) The Controller shall allocate moneys in the fund, less administrative costs pursuant to subdivision (b) of Section 16555.2, among counties in proportion to that share of the total number of employees counted for purposes of Section 47100.2 of the Revenue and Taxation Code that are reported to perform the majority of their duties in each county.(2) The Controller shall provide written notice to each county that receives funds regarding the allocation and distribution schedule to be used for purposes of subdivision (b).(b) A county that receives moneys pursuant to subdivision (a) shall distribute the moneys according to the following schedule:(1) Twenty percent shall be distributed to the county.(2) Thirty percent shall be distributed among the cities in the county in proportion to that share of the total number of employees counted for purposes of Section 47100.2 of the Revenue and Taxation Code for cities in the county that are reported to perform the majority of their duties in each of those cities.(3) Fifty percent shall be distributed among regions in the county based on city boundaries in the proportions used in paragraph (2), and each city shall then distribute the funds in equal shares among the K-12 school districts that operate in the citys jurisdiction.(c) A county that receives moneys pursuant to subdivision (a) may use its portion of the distribution to cover its costs of administering this section.(d) The Controller may use reports provided by the California Department of Tax and Fee Administration pursuant to subdivision (d) of Section 47100.4 of the Revenue and Taxation Code for purposes of determining the distribution schedule under this section.SEC. 3. Part 25.5 (commencing with Section 47100) is added to Division 2 of the Revenue and Taxation Code, to read:PART 25.5. COVID-19 Local Government and School Recovery and Relief Tax47100. This part shall be known, and may be cited, as the COVID-19 Local Government and School Recovery and Relief Tax.47100.1. For purposes of this part, all of the following definitions shall apply:(a) Department means the California Department of Tax and Fee Administration.(b) Employee means any person who performs work, labor, or services for a large business, is on the large businesss payroll, and performs any part of their duties within the state.(c) Large business means an entity, including, but not limited to, a limited liability company, corporation, or limited liability partnership, that has more than 500 employees that perform any part of their duties within the state.(d) Payroll means the remuneration paid by a large business to the employees who perform work, labor, services, or make other similar contributions for the large business. Payroll includes, but is not limited to, salaries, wages, tips, or other draws or distributions made to employees, officers, partners, or members of the large business as compensation for their labor and services.47100.2. (a) For taxable years beginning on or after January 1, 2021, but before January 1, 2026, a tax is hereby imposed on a large business at the rate of two hundred seventy-five dollars ($275) per employee.(b) The tax imposed by this part shall be in addition to any other taxes imposed by law, including, without limitation, any ad valorem or excise taxes imposed by the state, or any political subdivision of the state, or any local business license taxes that may be incurred for the privilege of doing business in a city, county, or city and county.47100.3. (a) The department shall administer and collect the tax imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to fee shall include the tax imposed by this part and references to fee payer shall include any person liable for the payment of the tax imposed by this part.(b) The department may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, provisions governing collections, reporting, refunds, and appeals.47100.4. (a) Each large business subject to the tax imposed by this section shall prepare and file, under penalty of perjury, with the department a quarterly return in the form prescribed by the department containing information as the department deems necessary or appropriate for the proper administration of this part.(b) Each large business subject to the tax imposed by this section shall additionally prepare and file, under penalty of perjury, a quarterly report detailing the number of employees that perform the majority of their duties in each city and each county in the state.(c) The return required by subdivision (a) and the report required by subdivision (b) shall be filed on or before the last day of the calendar month following the calendar quarter to which it relates, together with a remittance payable to the board for the amount of tax due for that period.(d) The department shall provide the report described in subdivision (b) to the Controller for purposes of the allocation and distribution of funds pursuant to Part 1.5 (commencing with Section 16555) of Division 7 of the Business and Professions Code.47100.5. All taxes, interest, penalties, and other amounts collected pursuant to this part, less refunds and costs of administration, shall be deposited into the COVID-19 Local Government and School Recovery and Relief Act Fund established in Section 16555.2 of the Business and Professions Code.47100.6. This part shall remain in effect only until December 1, 2026, and as of that date is repealed.SEC. 4. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.SECTION 1.The Legislature finds and declares all of the following:(a)The elementary and secondary components of the California public education system are held accountable based on data received from local educational agencies.(b)National and state educational reform efforts revolve around using data at both the state and local levels to better inform decisionmaking.(c)The State Department of Education, for purposes of the California Longitudinal Pupil Achievement Data System, requires local educational agencies to provide course enrollment and completion data of departmentalized courses in grades 7 to 12, inclusive.(d)Arts education in California is mandated for pupils in grades 1 to 12, inclusive, by Sections 51210 and 51220 of the Education Code, which provide, with minor variation and in part, [t]he adopted course of study ... shall include instruction ... in ... [v]isual and performing arts, including instruction in the subjects of dance, music, theatre, and visual arts, aimed at the development of aesthetic appreciation and the skills of creative expression.SEC. 2.Section 52060 of the Education Code is amended to read:52060.(a)On or before July 1, 2014, the governing board of each school district shall adopt a local control and accountability plan using a template adopted by the state board.(b)A local control and accountability plan adopted by the governing board of a school district shall be effective for a period of three years, and shall be updated on or before July 1 of each year.(c)A local control and accountability plan adopted by the governing board of a school district shall include, for the school district and each school within the school district, all of the information specified in the template adopted by the state board pursuant to Section 52064.(d)All of the following are state priorities for purposes of a school districts local control and accountability plan:(1)The degree to which the teachers of the school district are appropriately assigned in accordance with Section 44258.9, and fully credentialed in the subject areas, and, for the pupils they are teaching, every pupil in the school district has sufficient access to the standards-aligned instructional materials as determined pursuant to Section 60119, and school facilities are maintained in good repair, as defined in subdivision (d) of Section 17002.(2)Implementation of the academic content and performance standards adopted by the state board, including how the programs and services will enable English learners to access the common core academic content standards adopted pursuant to Section 60605.8 and the English language development standards adopted pursuant to former Section 60811.3, as that section read on June 30, 2013, or former Section 60811.4, as that section read on June 30, 2016, for purposes of gaining academic content knowledge and English language proficiency.(3)(A)Parental involvement and family engagement, including efforts the school district makes to seek parent input in making decisions for the school district and each individual schoolsite, and including how the school district will promote parental participation in programs for unduplicated pupils and individuals with exceptional needs.(B)Family engagement may include, but need not be limited to, efforts by the school district and each individual schoolsite to apply research-based practices, such as welcoming all families into the school community, engaging in effective two-way communication, supporting pupil success, and empowering families to advocate for equity and access. Family engagement may include, but need not be limited to, treating families as partners to inform, influence, and create practices and programs that support pupil success and collaboration with families and the broader community, expanding pupil learning opportunities and community services, and promoting civic participation.(4)Pupil achievement, as measured by all of the following, as applicable:(A)Statewide assessments administered pursuant to Article 4 (commencing with Section 60640) of Chapter 5 of Part 33 or any subsequent assessment, as certified by the state board.(B)The percentage of pupils who have successfully completed courses that satisfy the requirements for entrance to the University of California and the California State University, or career technical education sequences or programs of study that align with state board-approved career technical education standards and frameworks, including, but not limited to, those described in subdivision (a) of Section 52302, subdivision (a) of Section 52372.5, or paragraph (2) of subdivision (e) of Section 54692.(C)The percentage of English learner pupils who make progress toward English proficiency as measured by the English Language Proficiency Assessments for California or any subsequent assessment of English proficiency, as certified by the state board.(D)The English learner reclassification rate.(E)The percentage of pupils who have passed an advanced placement examination with a score of 3 or higher.(F)The percentage of pupils who demonstrate college preparedness pursuant to the Early Assessment Program, as described in Chapter 6 (commencing with Section 99300) of Part 65 of Division 14 of Title 3, or any subsequent assessment of college preparedness.(5)Pupil engagement, as measured by all of the following, as applicable:(A)School attendance rates.(B)Chronic absenteeism rates.(C)Middle school dropout rates.(D)High school dropout rates.(E)High school graduation rates.(6)School climate, as measured by all of the following, as applicable:(A)Pupil suspension rates.(B)Pupil expulsion rates.(C)Other local measures, including surveys of pupils, parents, and teachers on the sense of safety and school connectedness.(7)The extent to which pupils have access to, and are enrolled in, a broad course of study that includes all of the subject areas described in Section 51210 and subdivisions (a) to (i), inclusive, of Section 51220, as applicable, including the programs and services developed and provided to unduplicated pupils and individuals with exceptional needs, and the programs and services that are provided to benefit these pupils as a result of the funding received pursuant to Section 42238.02, as implemented by Section 42238.03.(8)Pupil outcomes, if available, in the subject areas described in Section 51210 and subdivisions (a) to (i), inclusive, of Section 51220, as applicable.(e)For purposes of the descriptions required by subdivision (b) of Section 52064, the governing board of a school district may consider qualitative information, including, but not limited to, findings that result from school quality reviews conducted pursuant to subdivision (b) of Section 52052 or any other reviews.(f)To the extent practicable, data reported in a local control and accountability plan shall be reported in a manner consistent with how information is reported on the California School Dashboard maintained by the department pursuant to Section 52064.5.(g)The governing board of a school district shall consult with teachers, principals, administrators, other school personnel, local bargaining units of the school district, parents, and pupils in developing a local control and accountability plan.(h)A school district may identify local priorities, goals in regard to the local priorities, and the method for measuring the school districts progress toward achieving those goals.(i)(1)A school district may highlight in its local control and accountability plan the access to required instruction and course offerings, as applicable, in visual and performing arts for pupils enrolled in kindergarten and any of grades 1 to 6, inclusive, as applicable, when describing the annual goals to be achieved for the state priority identified in paragraph (7) of subdivision (d).(2)A school district may submit enrollment and completion data specifically related to visual and performing arts using existing state course codes for pupils enrolled in kindergarten and any of grades 1 to 6, inclusive, as applicable, through the California Longitudinal Pupil Achievement Data System to support the information provided in paragraph (1) and to promote public awareness of offered instruction in arts education. | |
| 51 | 58 | ||
| 52 | 59 | The people of the State of California do enact as follows: | |
| 53 | 60 | ||
| 54 | 61 | ## The people of the State of California do enact as follows: | |
| 55 | 62 | ||
| 56 | 63 | SECTION 1. The Legislature finds and declares all of the following:(a) The COVID-19 pandemic has had a widespread impact across the globe.(b) The COVID-19 pandemic has led to loss of life. The pandemic will continue to have a negative impact on people who have the virus and those around them.(c) Governor Newsom issued an Executive Order declaring a state of emergency on March 4, 2020.(d) On March 19, 2020, the Governor issued a statewide stay-at-home order.(e) In addition to the health impacts of the pandemic, the measures the state and local governments took to protect public health including shelter-in-place and school closures have already had economic impacts on state, local, and personal finances.(f) According to the Department of Finance, the economic disruption from the pandemic is expected to result in a recession and have significant negative effects on state revenues.(g) This impact is expected to be immediate and ongoing, affecting the 201920 fiscal and continuing into the 202021 fiscal year and beyond.(h) According to analysis by the League of California Cities, California cities are projecting a nearly $7 billion general revenue shortfall over the next two fiscal years.(i) This shortfall will grow by billions if stay-at-home orders extend into the summer and beyond.(j) According to the League of California Cities, 90 percent of cities projected that these shortfalls will impact core city services, including police, fire service, emergency management and planning and housing, and a majority of the cities surveyed anticipate lay-offs or furloughs, which will further impact core city services for residents, as well as local government employees.(k) California cities need funding to continue to provide services to their residents and adapt to the impacts of the COVID-19 pandemic. | |
| 57 | 64 | ||
| 58 | 65 | SECTION 1. The Legislature finds and declares all of the following:(a) The COVID-19 pandemic has had a widespread impact across the globe.(b) The COVID-19 pandemic has led to loss of life. The pandemic will continue to have a negative impact on people who have the virus and those around them.(c) Governor Newsom issued an Executive Order declaring a state of emergency on March 4, 2020.(d) On March 19, 2020, the Governor issued a statewide stay-at-home order.(e) In addition to the health impacts of the pandemic, the measures the state and local governments took to protect public health including shelter-in-place and school closures have already had economic impacts on state, local, and personal finances.(f) According to the Department of Finance, the economic disruption from the pandemic is expected to result in a recession and have significant negative effects on state revenues.(g) This impact is expected to be immediate and ongoing, affecting the 201920 fiscal and continuing into the 202021 fiscal year and beyond.(h) According to analysis by the League of California Cities, California cities are projecting a nearly $7 billion general revenue shortfall over the next two fiscal years.(i) This shortfall will grow by billions if stay-at-home orders extend into the summer and beyond.(j) According to the League of California Cities, 90 percent of cities projected that these shortfalls will impact core city services, including police, fire service, emergency management and planning and housing, and a majority of the cities surveyed anticipate lay-offs or furloughs, which will further impact core city services for residents, as well as local government employees.(k) California cities need funding to continue to provide services to their residents and adapt to the impacts of the COVID-19 pandemic. | |
| 59 | 66 | ||
| 60 | 67 | SECTION 1. The Legislature finds and declares all of the following: | |
| 61 | 68 | ||
| 62 | 69 | ### SECTION 1. | |
| 63 | 70 | ||
| 64 | 71 | (a) The COVID-19 pandemic has had a widespread impact across the globe. | |
| 65 | 72 | ||
| 66 | 73 | (b) The COVID-19 pandemic has led to loss of life. The pandemic will continue to have a negative impact on people who have the virus and those around them. | |
| 67 | 74 | ||
| 68 | 75 | (c) Governor Newsom issued an Executive Order declaring a state of emergency on March 4, 2020. | |
| 69 | 76 | ||
| 70 | 77 | (d) On March 19, 2020, the Governor issued a statewide stay-at-home order. | |
| 71 | 78 | ||
| 72 | 79 | (e) In addition to the health impacts of the pandemic, the measures the state and local governments took to protect public health including shelter-in-place and school closures have already had economic impacts on state, local, and personal finances. | |
| 73 | 80 | ||
| 74 | 81 | (f) According to the Department of Finance, the economic disruption from the pandemic is expected to result in a recession and have significant negative effects on state revenues. | |
| 75 | 82 | ||
| 76 | 83 | (g) This impact is expected to be immediate and ongoing, affecting the 201920 fiscal and continuing into the 202021 fiscal year and beyond. | |
| 77 | 84 | ||
| 78 | 85 | (h) According to analysis by the League of California Cities, California cities are projecting a nearly $7 billion general revenue shortfall over the next two fiscal years. | |
| 79 | 86 | ||
| 80 | 87 | (i) This shortfall will grow by billions if stay-at-home orders extend into the summer and beyond. | |
| 81 | 88 | ||
| 82 | 89 | (j) According to the League of California Cities, 90 percent of cities projected that these shortfalls will impact core city services, including police, fire service, emergency management and planning and housing, and a majority of the cities surveyed anticipate lay-offs or furloughs, which will further impact core city services for residents, as well as local government employees. | |
| 83 | 90 | ||
| 84 | 91 | (k) California cities need funding to continue to provide services to their residents and adapt to the impacts of the COVID-19 pandemic. | |
| 85 | 92 | ||
| 86 | 93 | SEC. 2. Part 1.5 (commencing with Section 16555) is added to Division 7 of the Business and Professions Code, to read:PART 1.5. COVID-19 Local Government and School Recovery and Relief Act16555. This part shall be known, and may be cited, as the COVID-19 Local Government and School Recovery and Relief Act.16555.2. (a) There is hereby established in the State Treasury the COVID-19 Local Government and School Recovery and Relief Act Fund. Notwithstanding Section 13340 of the Government Code, moneys in the fund are hereby continuously appropriated to the Controller without regard to fiscal years for allocation pursuant to this section and Section 16555.3.(b) The Controller may use up to 5 percent of the moneys deposited in the fund to cover its costs to administer this article.16555.3. (a) (1) The Controller shall allocate moneys in the fund, less administrative costs pursuant to subdivision (b) of Section 16555.2, among counties in proportion to that share of the total number of employees counted for purposes of Section 47100.2 of the Revenue and Taxation Code that are reported to perform the majority of their duties in each county.(2) The Controller shall provide written notice to each county that receives funds regarding the allocation and distribution schedule to be used for purposes of subdivision (b).(b) A county that receives moneys pursuant to subdivision (a) shall distribute the moneys according to the following schedule:(1) Twenty percent shall be distributed to the county.(2) Thirty percent shall be distributed among the cities in the county in proportion to that share of the total number of employees counted for purposes of Section 47100.2 of the Revenue and Taxation Code for cities in the county that are reported to perform the majority of their duties in each of those cities.(3) Fifty percent shall be distributed among regions in the county based on city boundaries in the proportions used in paragraph (2), and each city shall then distribute the funds in equal shares among the K-12 school districts that operate in the citys jurisdiction.(c) A county that receives moneys pursuant to subdivision (a) may use its portion of the distribution to cover its costs of administering this section.(d) The Controller may use reports provided by the California Department of Tax and Fee Administration pursuant to subdivision (d) of Section 47100.4 of the Revenue and Taxation Code for purposes of determining the distribution schedule under this section. | |
| 87 | 94 | ||
| 88 | 95 | SEC. 2. Part 1.5 (commencing with Section 16555) is added to Division 7 of the Business and Professions Code, to read: | |
| 89 | 96 | ||
| 90 | 97 | ### SEC. 2. | |
| 91 | 98 | ||
| 92 | 99 | PART 1.5. COVID-19 Local Government and School Recovery and Relief Act16555. This part shall be known, and may be cited, as the COVID-19 Local Government and School Recovery and Relief Act.16555.2. (a) There is hereby established in the State Treasury the COVID-19 Local Government and School Recovery and Relief Act Fund. Notwithstanding Section 13340 of the Government Code, moneys in the fund are hereby continuously appropriated to the Controller without regard to fiscal years for allocation pursuant to this section and Section 16555.3.(b) The Controller may use up to 5 percent of the moneys deposited in the fund to cover its costs to administer this article.16555.3. (a) (1) The Controller shall allocate moneys in the fund, less administrative costs pursuant to subdivision (b) of Section 16555.2, among counties in proportion to that share of the total number of employees counted for purposes of Section 47100.2 of the Revenue and Taxation Code that are reported to perform the majority of their duties in each county.(2) The Controller shall provide written notice to each county that receives funds regarding the allocation and distribution schedule to be used for purposes of subdivision (b).(b) A county that receives moneys pursuant to subdivision (a) shall distribute the moneys according to the following schedule:(1) Twenty percent shall be distributed to the county.(2) Thirty percent shall be distributed among the cities in the county in proportion to that share of the total number of employees counted for purposes of Section 47100.2 of the Revenue and Taxation Code for cities in the county that are reported to perform the majority of their duties in each of those cities.(3) Fifty percent shall be distributed among regions in the county based on city boundaries in the proportions used in paragraph (2), and each city shall then distribute the funds in equal shares among the K-12 school districts that operate in the citys jurisdiction.(c) A county that receives moneys pursuant to subdivision (a) may use its portion of the distribution to cover its costs of administering this section.(d) The Controller may use reports provided by the California Department of Tax and Fee Administration pursuant to subdivision (d) of Section 47100.4 of the Revenue and Taxation Code for purposes of determining the distribution schedule under this section. | |
| 93 | 100 | ||
| 94 | 101 | PART 1.5. COVID-19 Local Government and School Recovery and Relief Act16555. This part shall be known, and may be cited, as the COVID-19 Local Government and School Recovery and Relief Act.16555.2. (a) There is hereby established in the State Treasury the COVID-19 Local Government and School Recovery and Relief Act Fund. Notwithstanding Section 13340 of the Government Code, moneys in the fund are hereby continuously appropriated to the Controller without regard to fiscal years for allocation pursuant to this section and Section 16555.3.(b) The Controller may use up to 5 percent of the moneys deposited in the fund to cover its costs to administer this article.16555.3. (a) (1) The Controller shall allocate moneys in the fund, less administrative costs pursuant to subdivision (b) of Section 16555.2, among counties in proportion to that share of the total number of employees counted for purposes of Section 47100.2 of the Revenue and Taxation Code that are reported to perform the majority of their duties in each county.(2) The Controller shall provide written notice to each county that receives funds regarding the allocation and distribution schedule to be used for purposes of subdivision (b).(b) A county that receives moneys pursuant to subdivision (a) shall distribute the moneys according to the following schedule:(1) Twenty percent shall be distributed to the county.(2) Thirty percent shall be distributed among the cities in the county in proportion to that share of the total number of employees counted for purposes of Section 47100.2 of the Revenue and Taxation Code for cities in the county that are reported to perform the majority of their duties in each of those cities.(3) Fifty percent shall be distributed among regions in the county based on city boundaries in the proportions used in paragraph (2), and each city shall then distribute the funds in equal shares among the K-12 school districts that operate in the citys jurisdiction.(c) A county that receives moneys pursuant to subdivision (a) may use its portion of the distribution to cover its costs of administering this section.(d) The Controller may use reports provided by the California Department of Tax and Fee Administration pursuant to subdivision (d) of Section 47100.4 of the Revenue and Taxation Code for purposes of determining the distribution schedule under this section. | |
| 95 | 102 | ||
| 96 | 103 | PART 1.5. COVID-19 Local Government and School Recovery and Relief Act | |
| 97 | 104 | ||
| 98 | 105 | PART 1.5. COVID-19 Local Government and School Recovery and Relief Act | |
| 99 | 106 | ||
| 100 | 107 | 16555. This part shall be known, and may be cited, as the COVID-19 Local Government and School Recovery and Relief Act. | |
| 101 | 108 | ||
| 102 | 109 | ||
| 103 | 110 | ||
| 104 | 111 | 16555. This part shall be known, and may be cited, as the COVID-19 Local Government and School Recovery and Relief Act. | |
| 105 | 112 | ||
| 106 | 113 | 16555.2. (a) There is hereby established in the State Treasury the COVID-19 Local Government and School Recovery and Relief Act Fund. Notwithstanding Section 13340 of the Government Code, moneys in the fund are hereby continuously appropriated to the Controller without regard to fiscal years for allocation pursuant to this section and Section 16555.3.(b) The Controller may use up to 5 percent of the moneys deposited in the fund to cover its costs to administer this article. | |
| 107 | 114 | ||
| 108 | 115 | ||
| 109 | 116 | ||
| 110 | 117 | 16555.2. (a) There is hereby established in the State Treasury the COVID-19 Local Government and School Recovery and Relief Act Fund. Notwithstanding Section 13340 of the Government Code, moneys in the fund are hereby continuously appropriated to the Controller without regard to fiscal years for allocation pursuant to this section and Section 16555.3. | |
| 111 | 118 | ||
| 112 | 119 | (b) The Controller may use up to 5 percent of the moneys deposited in the fund to cover its costs to administer this article. | |
| 113 | 120 | ||
| 114 | 121 | 16555.3. (a) (1) The Controller shall allocate moneys in the fund, less administrative costs pursuant to subdivision (b) of Section 16555.2, among counties in proportion to that share of the total number of employees counted for purposes of Section 47100.2 of the Revenue and Taxation Code that are reported to perform the majority of their duties in each county.(2) The Controller shall provide written notice to each county that receives funds regarding the allocation and distribution schedule to be used for purposes of subdivision (b).(b) A county that receives moneys pursuant to subdivision (a) shall distribute the moneys according to the following schedule:(1) Twenty percent shall be distributed to the county.(2) Thirty percent shall be distributed among the cities in the county in proportion to that share of the total number of employees counted for purposes of Section 47100.2 of the Revenue and Taxation Code for cities in the county that are reported to perform the majority of their duties in each of those cities.(3) Fifty percent shall be distributed among regions in the county based on city boundaries in the proportions used in paragraph (2), and each city shall then distribute the funds in equal shares among the K-12 school districts that operate in the citys jurisdiction.(c) A county that receives moneys pursuant to subdivision (a) may use its portion of the distribution to cover its costs of administering this section.(d) The Controller may use reports provided by the California Department of Tax and Fee Administration pursuant to subdivision (d) of Section 47100.4 of the Revenue and Taxation Code for purposes of determining the distribution schedule under this section. | |
| 115 | 122 | ||
| 116 | 123 | ||
| 117 | 124 | ||
| 118 | 125 | 16555.3. (a) (1) The Controller shall allocate moneys in the fund, less administrative costs pursuant to subdivision (b) of Section 16555.2, among counties in proportion to that share of the total number of employees counted for purposes of Section 47100.2 of the Revenue and Taxation Code that are reported to perform the majority of their duties in each county. | |
| 119 | 126 | ||
| 120 | 127 | (2) The Controller shall provide written notice to each county that receives funds regarding the allocation and distribution schedule to be used for purposes of subdivision (b). | |
| 121 | 128 | ||
| 122 | 129 | (b) A county that receives moneys pursuant to subdivision (a) shall distribute the moneys according to the following schedule: | |
| 123 | 130 | ||
| 124 | 131 | (1) Twenty percent shall be distributed to the county. | |
| 125 | 132 | ||
| 126 | 133 | (2) Thirty percent shall be distributed among the cities in the county in proportion to that share of the total number of employees counted for purposes of Section 47100.2 of the Revenue and Taxation Code for cities in the county that are reported to perform the majority of their duties in each of those cities. | |
| 127 | 134 | ||
| 128 | 135 | (3) Fifty percent shall be distributed among regions in the county based on city boundaries in the proportions used in paragraph (2), and each city shall then distribute the funds in equal shares among the K-12 school districts that operate in the citys jurisdiction. | |
| 129 | 136 | ||
| 130 | 137 | (c) A county that receives moneys pursuant to subdivision (a) may use its portion of the distribution to cover its costs of administering this section. | |
| 131 | 138 | ||
| 132 | 139 | (d) The Controller may use reports provided by the California Department of Tax and Fee Administration pursuant to subdivision (d) of Section 47100.4 of the Revenue and Taxation Code for purposes of determining the distribution schedule under this section. | |
| 133 | 140 | ||
| 134 | - | SEC. 3. Part 25.5 (commencing with Section 47100) is added to Division 2 of the Revenue and Taxation Code, to read:PART 25.5. COVID-19 Local Government and School Recovery and Relief Tax47100. This part shall be known, and may be cited, as the COVID-19 Local Government and School Recovery and Relief Tax.47100.1. For purposes of this part, all of the following definitions shall apply:(a) Department means the California Department of Tax and Fee Administration.(b) Employee means any person who performs work, labor, or services for a large business, is on the large businesss payroll, and performs any part of their duties within the state.(c) Large business means an | |
| 141 | + | SEC. 3. Part 25.5 (commencing with Section 47100) is added to Division 2 of the Revenue and Taxation Code, to read:PART 25.5. COVID-19 Local Government and School Recovery and Relief Tax47100. This part shall be known, and may be cited, as the COVID-19 Local Government and School Recovery and Relief Tax.47100.1. For purposes of this part, all of the following definitions shall apply:(a) Department means the California Department of Tax and Fee Administration.(b) Employee means any person who performs work, labor, or services for a large business, is on the large businesss payroll, and performs any part of their duties within the state.(c) Large business means an entity, including, but not limited to, a limited liability company, corporation, or limited liability partnership, that has more than 500 employees that perform any part of their duties within the state.(d) Payroll means the remuneration paid by a large business to the employees who perform work, labor, services, or make other similar contributions for the large business. Payroll includes, but is not limited to, salaries, wages, tips, or other draws or distributions made to employees, officers, partners, or members of the large business as compensation for their labor and services.47100.2. (a) For taxable years beginning on or after January 1, 2021, but before January 1, 2026, a tax is hereby imposed on a large business at the rate of two hundred seventy-five dollars ($275) per employee.(b) The tax imposed by this part shall be in addition to any other taxes imposed by law, including, without limitation, any ad valorem or excise taxes imposed by the state, or any political subdivision of the state, or any local business license taxes that may be incurred for the privilege of doing business in a city, county, or city and county.47100.3. (a) The department shall administer and collect the tax imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to fee shall include the tax imposed by this part and references to fee payer shall include any person liable for the payment of the tax imposed by this part.(b) The department may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, provisions governing collections, reporting, refunds, and appeals.47100.4. (a) Each large business subject to the tax imposed by this section shall prepare and file, under penalty of perjury, with the department a quarterly return in the form prescribed by the department containing information as the department deems necessary or appropriate for the proper administration of this part.(b) Each large business subject to the tax imposed by this section shall additionally prepare and file, under penalty of perjury, a quarterly report detailing the number of employees that perform the majority of their duties in each city and each county in the state.(c) The return required by subdivision (a) and the report required by subdivision (b) shall be filed on or before the last day of the calendar month following the calendar quarter to which it relates, together with a remittance payable to the board for the amount of tax due for that period.(d) The department shall provide the report described in subdivision (b) to the Controller for purposes of the allocation and distribution of funds pursuant to Part 1.5 (commencing with Section 16555) of Division 7 of the Business and Professions Code.47100.5. All taxes, interest, penalties, and other amounts collected pursuant to this part, less refunds and costs of administration, shall be deposited into the COVID-19 Local Government and School Recovery and Relief Act Fund established in Section 16555.2 of the Business and Professions Code.47100.6. This part shall remain in effect only until December 1, 2026, and as of that date is repealed. | |
| 135 | 142 | ||
| 136 | 143 | SEC. 3. Part 25.5 (commencing with Section 47100) is added to Division 2 of the Revenue and Taxation Code, to read: | |
| 137 | 144 | ||
| 138 | 145 | ### SEC. 3. | |
| 139 | 146 | ||
| 140 | - | PART 25.5. COVID-19 Local Government and School Recovery and Relief Tax47100. This part shall be known, and may be cited, as the COVID-19 Local Government and School Recovery and Relief Tax.47100.1. For purposes of this part, all of the following definitions shall apply:(a) Department means the California Department of Tax and Fee Administration.(b) Employee means any person who performs work, labor, or services for a large business, is on the large businesss payroll, and performs any part of their duties within the state.(c) Large business means an | |
| 147 | + | PART 25.5. COVID-19 Local Government and School Recovery and Relief Tax47100. This part shall be known, and may be cited, as the COVID-19 Local Government and School Recovery and Relief Tax.47100.1. For purposes of this part, all of the following definitions shall apply:(a) Department means the California Department of Tax and Fee Administration.(b) Employee means any person who performs work, labor, or services for a large business, is on the large businesss payroll, and performs any part of their duties within the state.(c) Large business means an entity, including, but not limited to, a limited liability company, corporation, or limited liability partnership, that has more than 500 employees that perform any part of their duties within the state.(d) Payroll means the remuneration paid by a large business to the employees who perform work, labor, services, or make other similar contributions for the large business. Payroll includes, but is not limited to, salaries, wages, tips, or other draws or distributions made to employees, officers, partners, or members of the large business as compensation for their labor and services.47100.2. (a) For taxable years beginning on or after January 1, 2021, but before January 1, 2026, a tax is hereby imposed on a large business at the rate of two hundred seventy-five dollars ($275) per employee.(b) The tax imposed by this part shall be in addition to any other taxes imposed by law, including, without limitation, any ad valorem or excise taxes imposed by the state, or any political subdivision of the state, or any local business license taxes that may be incurred for the privilege of doing business in a city, county, or city and county.47100.3. (a) The department shall administer and collect the tax imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to fee shall include the tax imposed by this part and references to fee payer shall include any person liable for the payment of the tax imposed by this part.(b) The department may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, provisions governing collections, reporting, refunds, and appeals.47100.4. (a) Each large business subject to the tax imposed by this section shall prepare and file, under penalty of perjury, with the department a quarterly return in the form prescribed by the department containing information as the department deems necessary or appropriate for the proper administration of this part.(b) Each large business subject to the tax imposed by this section shall additionally prepare and file, under penalty of perjury, a quarterly report detailing the number of employees that perform the majority of their duties in each city and each county in the state.(c) The return required by subdivision (a) and the report required by subdivision (b) shall be filed on or before the last day of the calendar month following the calendar quarter to which it relates, together with a remittance payable to the board for the amount of tax due for that period.(d) The department shall provide the report described in subdivision (b) to the Controller for purposes of the allocation and distribution of funds pursuant to Part 1.5 (commencing with Section 16555) of Division 7 of the Business and Professions Code.47100.5. All taxes, interest, penalties, and other amounts collected pursuant to this part, less refunds and costs of administration, shall be deposited into the COVID-19 Local Government and School Recovery and Relief Act Fund established in Section 16555.2 of the Business and Professions Code.47100.6. This part shall remain in effect only until December 1, 2026, and as of that date is repealed. | |
| 141 | 148 | ||
| 142 | - | PART 25.5. COVID-19 Local Government and School Recovery and Relief Tax47100. This part shall be known, and may be cited, as the COVID-19 Local Government and School Recovery and Relief Tax.47100.1. For purposes of this part, all of the following definitions shall apply:(a) Department means the California Department of Tax and Fee Administration.(b) Employee means any person who performs work, labor, or services for a large business, is on the large businesss payroll, and performs any part of their duties within the state.(c) Large business means an | |
| 149 | + | PART 25.5. COVID-19 Local Government and School Recovery and Relief Tax47100. This part shall be known, and may be cited, as the COVID-19 Local Government and School Recovery and Relief Tax.47100.1. For purposes of this part, all of the following definitions shall apply:(a) Department means the California Department of Tax and Fee Administration.(b) Employee means any person who performs work, labor, or services for a large business, is on the large businesss payroll, and performs any part of their duties within the state.(c) Large business means an entity, including, but not limited to, a limited liability company, corporation, or limited liability partnership, that has more than 500 employees that perform any part of their duties within the state.(d) Payroll means the remuneration paid by a large business to the employees who perform work, labor, services, or make other similar contributions for the large business. Payroll includes, but is not limited to, salaries, wages, tips, or other draws or distributions made to employees, officers, partners, or members of the large business as compensation for their labor and services.47100.2. (a) For taxable years beginning on or after January 1, 2021, but before January 1, 2026, a tax is hereby imposed on a large business at the rate of two hundred seventy-five dollars ($275) per employee.(b) The tax imposed by this part shall be in addition to any other taxes imposed by law, including, without limitation, any ad valorem or excise taxes imposed by the state, or any political subdivision of the state, or any local business license taxes that may be incurred for the privilege of doing business in a city, county, or city and county.47100.3. (a) The department shall administer and collect the tax imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to fee shall include the tax imposed by this part and references to fee payer shall include any person liable for the payment of the tax imposed by this part.(b) The department may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, provisions governing collections, reporting, refunds, and appeals.47100.4. (a) Each large business subject to the tax imposed by this section shall prepare and file, under penalty of perjury, with the department a quarterly return in the form prescribed by the department containing information as the department deems necessary or appropriate for the proper administration of this part.(b) Each large business subject to the tax imposed by this section shall additionally prepare and file, under penalty of perjury, a quarterly report detailing the number of employees that perform the majority of their duties in each city and each county in the state.(c) The return required by subdivision (a) and the report required by subdivision (b) shall be filed on or before the last day of the calendar month following the calendar quarter to which it relates, together with a remittance payable to the board for the amount of tax due for that period.(d) The department shall provide the report described in subdivision (b) to the Controller for purposes of the allocation and distribution of funds pursuant to Part 1.5 (commencing with Section 16555) of Division 7 of the Business and Professions Code.47100.5. All taxes, interest, penalties, and other amounts collected pursuant to this part, less refunds and costs of administration, shall be deposited into the COVID-19 Local Government and School Recovery and Relief Act Fund established in Section 16555.2 of the Business and Professions Code.47100.6. This part shall remain in effect only until December 1, 2026, and as of that date is repealed. | |
| 143 | 150 | ||
| 144 | 151 | PART 25.5. COVID-19 Local Government and School Recovery and Relief Tax | |
| 145 | 152 | ||
| 146 | 153 | PART 25.5. COVID-19 Local Government and School Recovery and Relief Tax | |
| 147 | 154 | ||
| 148 | 155 | 47100. This part shall be known, and may be cited, as the COVID-19 Local Government and School Recovery and Relief Tax. | |
| 149 | 156 | ||
| 150 | 157 | ||
| 151 | 158 | ||
| 152 | 159 | 47100. This part shall be known, and may be cited, as the COVID-19 Local Government and School Recovery and Relief Tax. | |
| 153 | 160 | ||
| 154 | - | 47100.1. For purposes of this part, all of the following definitions shall apply:(a) Department means the California Department of Tax and Fee Administration.(b) Employee means any person who performs work, labor, or services for a large business, is on the large businesss payroll, and performs any part of their duties within the state.(c) Large business means an | |
| 161 | + | 47100.1. For purposes of this part, all of the following definitions shall apply:(a) Department means the California Department of Tax and Fee Administration.(b) Employee means any person who performs work, labor, or services for a large business, is on the large businesss payroll, and performs any part of their duties within the state.(c) Large business means an entity, including, but not limited to, a limited liability company, corporation, or limited liability partnership, that has more than 500 employees that perform any part of their duties within the state.(d) Payroll means the remuneration paid by a large business to the employees who perform work, labor, services, or make other similar contributions for the large business. Payroll includes, but is not limited to, salaries, wages, tips, or other draws or distributions made to employees, officers, partners, or members of the large business as compensation for their labor and services. | |
| 155 | 162 | ||
| 156 | 163 | ||
| 157 | 164 | ||
| 158 | 165 | 47100.1. For purposes of this part, all of the following definitions shall apply: | |
| 159 | 166 | ||
| 160 | 167 | (a) Department means the California Department of Tax and Fee Administration. | |
| 161 | 168 | ||
| 162 | 169 | (b) Employee means any person who performs work, labor, or services for a large business, is on the large businesss payroll, and performs any part of their duties within the state. | |
| 163 | 170 | ||
| 164 | - | (c) Large business means an | |
| 171 | + | (c) Large business means an entity, including, but not limited to, a limited liability company, corporation, or limited liability partnership, that has more than 500 employees that perform any part of their duties within the state. | |
| 165 | 172 | ||
| 166 | 173 | (d) Payroll means the remuneration paid by a large business to the employees who perform work, labor, services, or make other similar contributions for the large business. Payroll includes, but is not limited to, salaries, wages, tips, or other draws or distributions made to employees, officers, partners, or members of the large business as compensation for their labor and services. | |
| 167 | 174 | ||
| 168 | 175 | 47100.2. (a) For taxable years beginning on or after January 1, 2021, but before January 1, 2026, a tax is hereby imposed on a large business at the rate of two hundred seventy-five dollars ($275) per employee.(b) The tax imposed by this part shall be in addition to any other taxes imposed by law, including, without limitation, any ad valorem or excise taxes imposed by the state, or any political subdivision of the state, or any local business license taxes that may be incurred for the privilege of doing business in a city, county, or city and county. | |
| 169 | 176 | ||
| 170 | 177 | ||
| 171 | 178 | ||
| 172 | 179 | 47100.2. (a) For taxable years beginning on or after January 1, 2021, but before January 1, 2026, a tax is hereby imposed on a large business at the rate of two hundred seventy-five dollars ($275) per employee. | |
| 173 | 180 | ||
| 174 | 181 | (b) The tax imposed by this part shall be in addition to any other taxes imposed by law, including, without limitation, any ad valorem or excise taxes imposed by the state, or any political subdivision of the state, or any local business license taxes that may be incurred for the privilege of doing business in a city, county, or city and county. | |
| 175 | 182 | ||
| 176 | 183 | 47100.3. (a) The department shall administer and collect the tax imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to fee shall include the tax imposed by this part and references to fee payer shall include any person liable for the payment of the tax imposed by this part.(b) The department may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, provisions governing collections, reporting, refunds, and appeals. | |
| 177 | 184 | ||
| 178 | 185 | ||
| 179 | 186 | ||
| 180 | 187 | 47100.3. (a) The department shall administer and collect the tax imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to fee shall include the tax imposed by this part and references to fee payer shall include any person liable for the payment of the tax imposed by this part. | |
| 181 | 188 | ||
| 182 | 189 | (b) The department may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, provisions governing collections, reporting, refunds, and appeals. | |
| 183 | 190 | ||
| 184 | 191 | 47100.4. (a) Each large business subject to the tax imposed by this section shall prepare and file, under penalty of perjury, with the department a quarterly return in the form prescribed by the department containing information as the department deems necessary or appropriate for the proper administration of this part.(b) Each large business subject to the tax imposed by this section shall additionally prepare and file, under penalty of perjury, a quarterly report detailing the number of employees that perform the majority of their duties in each city and each county in the state.(c) The return required by subdivision (a) and the report required by subdivision (b) shall be filed on or before the last day of the calendar month following the calendar quarter to which it relates, together with a remittance payable to the board for the amount of tax due for that period.(d) The department shall provide the report described in subdivision (b) to the Controller for purposes of the allocation and distribution of funds pursuant to Part 1.5 (commencing with Section 16555) of Division 7 of the Business and Professions Code. | |
| 185 | 192 | ||
| 186 | 193 | ||
| 187 | 194 | ||
| 188 | 195 | 47100.4. (a) Each large business subject to the tax imposed by this section shall prepare and file, under penalty of perjury, with the department a quarterly return in the form prescribed by the department containing information as the department deems necessary or appropriate for the proper administration of this part. | |
| 189 | 196 | ||
| 190 | 197 | (b) Each large business subject to the tax imposed by this section shall additionally prepare and file, under penalty of perjury, a quarterly report detailing the number of employees that perform the majority of their duties in each city and each county in the state. | |
| 191 | 198 | ||
| 192 | 199 | (c) The return required by subdivision (a) and the report required by subdivision (b) shall be filed on or before the last day of the calendar month following the calendar quarter to which it relates, together with a remittance payable to the board for the amount of tax due for that period. | |
| 193 | 200 | ||
| 194 | 201 | (d) The department shall provide the report described in subdivision (b) to the Controller for purposes of the allocation and distribution of funds pursuant to Part 1.5 (commencing with Section 16555) of Division 7 of the Business and Professions Code. | |
| 195 | 202 | ||
| 196 | 203 | 47100.5. All taxes, interest, penalties, and other amounts collected pursuant to this part, less refunds and costs of administration, shall be deposited into the COVID-19 Local Government and School Recovery and Relief Act Fund established in Section 16555.2 of the Business and Professions Code. | |
| 197 | 204 | ||
| 198 | 205 | ||
| 199 | 206 | ||
| 200 | 207 | 47100.5. All taxes, interest, penalties, and other amounts collected pursuant to this part, less refunds and costs of administration, shall be deposited into the COVID-19 Local Government and School Recovery and Relief Act Fund established in Section 16555.2 of the Business and Professions Code. | |
| 201 | 208 | ||
| 202 | 209 | 47100.6. This part shall remain in effect only until December 1, 2026, and as of that date is repealed. | |
| 203 | 210 | ||
| 204 | 211 | ||
| 205 | 212 | ||
| 206 | 213 | 47100.6. This part shall remain in effect only until December 1, 2026, and as of that date is repealed. | |
| 207 | 214 | ||
| 208 | 215 | SEC. 4. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution. | |
| 209 | 216 | ||
| 210 | 217 | SEC. 4. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution. | |
| 211 | 218 | ||
| 212 | 219 | SEC. 4. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution. | |
| 213 | 220 | ||
| 214 | 221 | ### SEC. 4. | |
| 222 | + | ||
| 223 | + | ||
| 224 | + | ||
| 225 | + | The Legislature finds and declares all of the following: | |
| 226 | + | ||
| 227 | + | ||
| 228 | + | ||
| 229 | + | (a)The elementary and secondary components of the California public education system are held accountable based on data received from local educational agencies. | |
| 230 | + | ||
| 231 | + | ||
| 232 | + | ||
| 233 | + | (b)National and state educational reform efforts revolve around using data at both the state and local levels to better inform decisionmaking. | |
| 234 | + | ||
| 235 | + | ||
| 236 | + | ||
| 237 | + | (c)The State Department of Education, for purposes of the California Longitudinal Pupil Achievement Data System, requires local educational agencies to provide course enrollment and completion data of departmentalized courses in grades 7 to 12, inclusive. | |
| 238 | + | ||
| 239 | + | ||
| 240 | + | ||
| 241 | + | (d)Arts education in California is mandated for pupils in grades 1 to 12, inclusive, by Sections 51210 and 51220 of the Education Code, which provide, with minor variation and in part, [t]he adopted course of study ... shall include instruction ... in ... [v]isual and performing arts, including instruction in the subjects of dance, music, theatre, and visual arts, aimed at the development of aesthetic appreciation and the skills of creative expression. | |
| 242 | + | ||
| 243 | + | ||
| 244 | + | ||
| 245 | + | ||
| 246 | + | ||
| 247 | + | ||
| 248 | + | ||
| 249 | + | (a)On or before July 1, 2014, the governing board of each school district shall adopt a local control and accountability plan using a template adopted by the state board. | |
| 250 | + | ||
| 251 | + | ||
| 252 | + | ||
| 253 | + | (b)A local control and accountability plan adopted by the governing board of a school district shall be effective for a period of three years, and shall be updated on or before July 1 of each year. | |
| 254 | + | ||
| 255 | + | ||
| 256 | + | ||
| 257 | + | (c)A local control and accountability plan adopted by the governing board of a school district shall include, for the school district and each school within the school district, all of the information specified in the template adopted by the state board pursuant to Section 52064. | |
| 258 | + | ||
| 259 | + | ||
| 260 | + | ||
| 261 | + | (d)All of the following are state priorities for purposes of a school districts local control and accountability plan: | |
| 262 | + | ||
| 263 | + | ||
| 264 | + | ||
| 265 | + | (1)The degree to which the teachers of the school district are appropriately assigned in accordance with Section 44258.9, and fully credentialed in the subject areas, and, for the pupils they are teaching, every pupil in the school district has sufficient access to the standards-aligned instructional materials as determined pursuant to Section 60119, and school facilities are maintained in good repair, as defined in subdivision (d) of Section 17002. | |
| 266 | + | ||
| 267 | + | ||
| 268 | + | ||
| 269 | + | (2)Implementation of the academic content and performance standards adopted by the state board, including how the programs and services will enable English learners to access the common core academic content standards adopted pursuant to Section 60605.8 and the English language development standards adopted pursuant to former Section 60811.3, as that section read on June 30, 2013, or former Section 60811.4, as that section read on June 30, 2016, for purposes of gaining academic content knowledge and English language proficiency. | |
| 270 | + | ||
| 271 | + | ||
| 272 | + | ||
| 273 | + | (3)(A)Parental involvement and family engagement, including efforts the school district makes to seek parent input in making decisions for the school district and each individual schoolsite, and including how the school district will promote parental participation in programs for unduplicated pupils and individuals with exceptional needs. | |
| 274 | + | ||
| 275 | + | ||
| 276 | + | ||
| 277 | + | (B)Family engagement may include, but need not be limited to, efforts by the school district and each individual schoolsite to apply research-based practices, such as welcoming all families into the school community, engaging in effective two-way communication, supporting pupil success, and empowering families to advocate for equity and access. Family engagement may include, but need not be limited to, treating families as partners to inform, influence, and create practices and programs that support pupil success and collaboration with families and the broader community, expanding pupil learning opportunities and community services, and promoting civic participation. | |
| 278 | + | ||
| 279 | + | ||
| 280 | + | ||
| 281 | + | (4)Pupil achievement, as measured by all of the following, as applicable: | |
| 282 | + | ||
| 283 | + | ||
| 284 | + | ||
| 285 | + | (A)Statewide assessments administered pursuant to Article 4 (commencing with Section 60640) of Chapter 5 of Part 33 or any subsequent assessment, as certified by the state board. | |
| 286 | + | ||
| 287 | + | ||
| 288 | + | ||
| 289 | + | (B)The percentage of pupils who have successfully completed courses that satisfy the requirements for entrance to the University of California and the California State University, or career technical education sequences or programs of study that align with state board-approved career technical education standards and frameworks, including, but not limited to, those described in subdivision (a) of Section 52302, subdivision (a) of Section 52372.5, or paragraph (2) of subdivision (e) of Section 54692. | |
| 290 | + | ||
| 291 | + | ||
| 292 | + | ||
| 293 | + | (C)The percentage of English learner pupils who make progress toward English proficiency as measured by the English Language Proficiency Assessments for California or any subsequent assessment of English proficiency, as certified by the state board. | |
| 294 | + | ||
| 295 | + | ||
| 296 | + | ||
| 297 | + | (D)The English learner reclassification rate. | |
| 298 | + | ||
| 299 | + | ||
| 300 | + | ||
| 301 | + | (E)The percentage of pupils who have passed an advanced placement examination with a score of 3 or higher. | |
| 302 | + | ||
| 303 | + | ||
| 304 | + | ||
| 305 | + | (F)The percentage of pupils who demonstrate college preparedness pursuant to the Early Assessment Program, as described in Chapter 6 (commencing with Section 99300) of Part 65 of Division 14 of Title 3, or any subsequent assessment of college preparedness. | |
| 306 | + | ||
| 307 | + | ||
| 308 | + | ||
| 309 | + | (5)Pupil engagement, as measured by all of the following, as applicable: | |
| 310 | + | ||
| 311 | + | ||
| 312 | + | ||
| 313 | + | (A)School attendance rates. | |
| 314 | + | ||
| 315 | + | ||
| 316 | + | ||
| 317 | + | (B)Chronic absenteeism rates. | |
| 318 | + | ||
| 319 | + | ||
| 320 | + | ||
| 321 | + | (C)Middle school dropout rates. | |
| 322 | + | ||
| 323 | + | ||
| 324 | + | ||
| 325 | + | (D)High school dropout rates. | |
| 326 | + | ||
| 327 | + | ||
| 328 | + | ||
| 329 | + | (E)High school graduation rates. | |
| 330 | + | ||
| 331 | + | ||
| 332 | + | ||
| 333 | + | (6)School climate, as measured by all of the following, as applicable: | |
| 334 | + | ||
| 335 | + | ||
| 336 | + | ||
| 337 | + | (A)Pupil suspension rates. | |
| 338 | + | ||
| 339 | + | ||
| 340 | + | ||
| 341 | + | (B)Pupil expulsion rates. | |
| 342 | + | ||
| 343 | + | ||
| 344 | + | ||
| 345 | + | (C)Other local measures, including surveys of pupils, parents, and teachers on the sense of safety and school connectedness. | |
| 346 | + | ||
| 347 | + | ||
| 348 | + | ||
| 349 | + | (7)The extent to which pupils have access to, and are enrolled in, a broad course of study that includes all of the subject areas described in Section 51210 and subdivisions (a) to (i), inclusive, of Section 51220, as applicable, including the programs and services developed and provided to unduplicated pupils and individuals with exceptional needs, and the programs and services that are provided to benefit these pupils as a result of the funding received pursuant to Section 42238.02, as implemented by Section 42238.03. | |
| 350 | + | ||
| 351 | + | ||
| 352 | + | ||
| 353 | + | (8)Pupil outcomes, if available, in the subject areas described in Section 51210 and subdivisions (a) to (i), inclusive, of Section 51220, as applicable. | |
| 354 | + | ||
| 355 | + | ||
| 356 | + | ||
| 357 | + | (e)For purposes of the descriptions required by subdivision (b) of Section 52064, the governing board of a school district may consider qualitative information, including, but not limited to, findings that result from school quality reviews conducted pursuant to subdivision (b) of Section 52052 or any other reviews. | |
| 358 | + | ||
| 359 | + | ||
| 360 | + | ||
| 361 | + | (f)To the extent practicable, data reported in a local control and accountability plan shall be reported in a manner consistent with how information is reported on the California School Dashboard maintained by the department pursuant to Section 52064.5. | |
| 362 | + | ||
| 363 | + | ||
| 364 | + | ||
| 365 | + | (g)The governing board of a school district shall consult with teachers, principals, administrators, other school personnel, local bargaining units of the school district, parents, and pupils in developing a local control and accountability plan. | |
| 366 | + | ||
| 367 | + | ||
| 368 | + | ||
| 369 | + | (h)A school district may identify local priorities, goals in regard to the local priorities, and the method for measuring the school districts progress toward achieving those goals. | |
| 370 | + | ||
| 371 | + | ||
| 372 | + | ||
| 373 | + | (i)(1)A school district may highlight in its local control and accountability plan the access to required instruction and course offerings, as applicable, in visual and performing arts for pupils enrolled in kindergarten and any of grades 1 to 6, inclusive, as applicable, when describing the annual goals to be achieved for the state priority identified in paragraph (7) of subdivision (d). | |
| 374 | + | ||
| 375 | + | ||
| 376 | + | ||
| 377 | + | (2)A school district may submit enrollment and completion data specifically related to visual and performing arts using existing state course codes for pupils enrolled in kindergarten and any of grades 1 to 6, inclusive, as applicable, through the California Longitudinal Pupil Achievement Data System to support the information provided in paragraph (1) and to promote public awareness of offered instruction in arts education. |