| 1 | | - | Enrolled July 02, 2019 Passed IN Senate June 27, 2019 Passed IN Assembly July 01, 2019 Amended IN Senate June 05, 2019 Amended IN Assembly March 13, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 618Introduced by Assembly Member Mark Stone(Coauthor: Assembly Member Wicks)February 15, 2019 An act to add Chapter 2.62 (commencing with Section 7286.22) and Chapter 2.63 (commencing with Section 7286.23) to Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 618, Mark Stone. Transactions and use taxes: City of Scotts Valley: City of Emeryville.Existing law authorizes cities and counties, subject to certain limitations and approval requirements, to levy a transactions and use tax for general or specific purposes, in accordance with the procedures and requirements set forth in the Transactions and Use Tax Law, including a requirement that the combined rate of all taxes that may be imposed in accordance with that law in the county not exceed 2%.This bill would authorize the City of Scotts Valley and the City of Emeryville to impose a transactions and use tax in conformity with the Transactions and Use Tax Law for general or specific purposes at a rate of no more than 0.25% that, in combination with other transactions and use taxes, would exceed the above-described combined rate limit of 2% if certain requirements are met, including a requirement that the ordinance proposing the transactions and use tax be submitted to, and approved by, the voters.This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Scotts Valley and the City of Emeryville.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Chapter 2.62 (commencing with Section 7286.22) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read: CHAPTER 2.62. City of Scotts Valley Transactions and Use Tax7286.22. The City of Scotts Valley may impose a transactions and use tax at a rate not to exceed 0.25 percent for general or specific purposes that, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceeds the limit established in Section 7251.1 if all of the following requirements are met:(a) The city adopts an ordinance proposing the transactions and use tax subject to any applicable voting approval requirement.(b) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance pursuant to Article XIIIC of the California Constitution.(c) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) other than Section 7251.1.SEC. 2. Chapter 2.63 (commencing with Section 7286.23) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read: CHAPTER 2.63. City of Emeryville Transactions and Use Tax7286.23. The City of Emeryville may impose a transactions and use tax at a rate not to exceed 0.25 percent for general or specific purposes that, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceeds the limit established in Section 7251.1 if all of the following requirements are met:(a) The city adopts an ordinance proposing the transactions and use tax subject to any applicable voting approval requirement.(b) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance pursuant to Article XIIIC of the California Constitution.(c) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) other than Section 7251.1.SEC. 3. The Legislature finds and declares that a special statute is necessary and that a general statute cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the unique fiscal pressures being experienced in the City of Scotts Valley and the City of Emeryville. |
|---|
| 1 | + | Amended IN Senate June 05, 2019 Amended IN Assembly March 13, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 618Introduced by Assembly Member Mark Stone(Coauthor: Assembly Member Wicks)February 15, 2019 An act to add Chapter 2.62 (commencing with Section 7286.22) and Chapter 2.63 (commencing with Section 7286.23) to Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 618, as amended, Mark Stone. Transactions and use taxes: City of Scotts Valley. Valley: City of Emeryville.Existing law authorizes cities and counties, subject to certain limitations and approval requirements, to levy a transactions and use tax for general or specific purposes, in accordance with the procedures and requirements set forth in the Transactions and Use Tax Law, including a requirement that the combined rate of all taxes that may be imposed in accordance with that law in the county not exceed 2%.This bill would authorize the City of Scotts Valley and the City of Emeryville to impose a transactions and use tax in conformity with the Transactions and Use Tax Law for general or specific purposes at a rate of no more than 0.25% that, in combination with other transactions and use taxes, would exceed the above-described combined rate limit of 2% if certain requirements are met, including a requirement that the ordinance proposing the transactions and use tax be submitted to, and approved by, the voters.This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Scotts Valley. Valley and the City of Emeryville.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Chapter 2.62 (commencing with Section 7286.22) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read: CHAPTER 2.62. City of Scotts Valley Transactions and Use Tax7286.22. The City of Scotts Valley may impose a transactions and use tax at a rate not to exceed 0.25 percent for general or specific purposes that, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceeds the limit established in Section 7251.1 if all of the following requirements are met:(a) The city adopts an ordinance proposing the transactions and use tax subject to any applicable voting approval requirement.(b) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance pursuant to Article XIIIC of the California Constitution.(c) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) other than Section 7251.1.SEC. 2. Chapter 2.63 (commencing with Section 7286.23) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read: CHAPTER 2.63. City of Emeryville Transactions and Use Tax7286.23. The City of Emeryville may impose a transactions and use tax at a rate not to exceed 0.25 percent for general or specific purposes that, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceeds the limit established in Section 7251.1 if all of the following requirements are met:(a) The city adopts an ordinance proposing the transactions and use tax subject to any applicable voting approval requirement.(b) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance pursuant to Article XIIIC of the California Constitution.(c) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) other than Section 7251.1.SEC. 2.SEC. 3. The Legislature finds and declares that a special statute is necessary and that a general statute cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the unique fiscal pressures being experienced in the City of Scotts Valley. Valley and the City of Emeryville. |
|---|
| 3 | | - | Enrolled July 02, 2019 Passed IN Senate June 27, 2019 Passed IN Assembly July 01, 2019 Amended IN Senate June 05, 2019 Amended IN Assembly March 13, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 618Introduced by Assembly Member Mark Stone(Coauthor: Assembly Member Wicks)February 15, 2019 An act to add Chapter 2.62 (commencing with Section 7286.22) and Chapter 2.63 (commencing with Section 7286.23) to Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 618, Mark Stone. Transactions and use taxes: City of Scotts Valley: City of Emeryville.Existing law authorizes cities and counties, subject to certain limitations and approval requirements, to levy a transactions and use tax for general or specific purposes, in accordance with the procedures and requirements set forth in the Transactions and Use Tax Law, including a requirement that the combined rate of all taxes that may be imposed in accordance with that law in the county not exceed 2%.This bill would authorize the City of Scotts Valley and the City of Emeryville to impose a transactions and use tax in conformity with the Transactions and Use Tax Law for general or specific purposes at a rate of no more than 0.25% that, in combination with other transactions and use taxes, would exceed the above-described combined rate limit of 2% if certain requirements are met, including a requirement that the ordinance proposing the transactions and use tax be submitted to, and approved by, the voters.This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Scotts Valley and the City of Emeryville.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO |
|---|
| 3 | + | Amended IN Senate June 05, 2019 Amended IN Assembly March 13, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 618Introduced by Assembly Member Mark Stone(Coauthor: Assembly Member Wicks)February 15, 2019 An act to add Chapter 2.62 (commencing with Section 7286.22) and Chapter 2.63 (commencing with Section 7286.23) to Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 618, as amended, Mark Stone. Transactions and use taxes: City of Scotts Valley. Valley: City of Emeryville.Existing law authorizes cities and counties, subject to certain limitations and approval requirements, to levy a transactions and use tax for general or specific purposes, in accordance with the procedures and requirements set forth in the Transactions and Use Tax Law, including a requirement that the combined rate of all taxes that may be imposed in accordance with that law in the county not exceed 2%.This bill would authorize the City of Scotts Valley and the City of Emeryville to impose a transactions and use tax in conformity with the Transactions and Use Tax Law for general or specific purposes at a rate of no more than 0.25% that, in combination with other transactions and use taxes, would exceed the above-described combined rate limit of 2% if certain requirements are met, including a requirement that the ordinance proposing the transactions and use tax be submitted to, and approved by, the voters.This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Scotts Valley. Valley and the City of Emeryville.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO |
|---|
| 32 | | - | Existing law authorizes cities and counties, subject to certain limitations and approval requirements, to levy a transactions and use tax for general or specific purposes, in accordance with the procedures and requirements set forth in the Transactions and Use Tax Law, including a requirement that the combined rate of all taxes that may be imposed in accordance with that law in the county not exceed 2%.This bill would authorize the City of Scotts Valley and the City of Emeryville to impose a transactions and use tax in conformity with the Transactions and Use Tax Law for general or specific purposes at a rate of no more than 0.25% that, in combination with other transactions and use taxes, would exceed the above-described combined rate limit of 2% if certain requirements are met, including a requirement that the ordinance proposing the transactions and use tax be submitted to, and approved by, the voters.This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Scotts Valley and the City of Emeryville. |
|---|
| 27 | + | Existing law authorizes cities and counties, subject to certain limitations and approval requirements, to levy a transactions and use tax for general or specific purposes, in accordance with the procedures and requirements set forth in the Transactions and Use Tax Law, including a requirement that the combined rate of all taxes that may be imposed in accordance with that law in the county not exceed 2%.This bill would authorize the City of Scotts Valley and the City of Emeryville to impose a transactions and use tax in conformity with the Transactions and Use Tax Law for general or specific purposes at a rate of no more than 0.25% that, in combination with other transactions and use taxes, would exceed the above-described combined rate limit of 2% if certain requirements are met, including a requirement that the ordinance proposing the transactions and use tax be submitted to, and approved by, the voters.This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Scotts Valley. Valley and the City of Emeryville. |
|---|
| 45 | 40 | | |
|---|
| 46 | 41 | | The people of the State of California do enact as follows: |
|---|
| 47 | 42 | | |
|---|
| 48 | 43 | | ## The people of the State of California do enact as follows: |
|---|
| 49 | 44 | | |
|---|
| 50 | 45 | | SECTION 1. Chapter 2.62 (commencing with Section 7286.22) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read: CHAPTER 2.62. City of Scotts Valley Transactions and Use Tax7286.22. The City of Scotts Valley may impose a transactions and use tax at a rate not to exceed 0.25 percent for general or specific purposes that, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceeds the limit established in Section 7251.1 if all of the following requirements are met:(a) The city adopts an ordinance proposing the transactions and use tax subject to any applicable voting approval requirement.(b) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance pursuant to Article XIIIC of the California Constitution.(c) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) other than Section 7251.1. |
|---|
| 51 | 46 | | |
|---|
| 52 | 47 | | SECTION 1. Chapter 2.62 (commencing with Section 7286.22) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read: |
|---|
| 53 | 48 | | |
|---|
| 54 | 49 | | ### SECTION 1. |
|---|
| 55 | 50 | | |
|---|
| 56 | 51 | | CHAPTER 2.62. City of Scotts Valley Transactions and Use Tax7286.22. The City of Scotts Valley may impose a transactions and use tax at a rate not to exceed 0.25 percent for general or specific purposes that, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceeds the limit established in Section 7251.1 if all of the following requirements are met:(a) The city adopts an ordinance proposing the transactions and use tax subject to any applicable voting approval requirement.(b) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance pursuant to Article XIIIC of the California Constitution.(c) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) other than Section 7251.1. |
|---|
| 57 | 52 | | |
|---|
| 58 | 53 | | CHAPTER 2.62. City of Scotts Valley Transactions and Use Tax7286.22. The City of Scotts Valley may impose a transactions and use tax at a rate not to exceed 0.25 percent for general or specific purposes that, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceeds the limit established in Section 7251.1 if all of the following requirements are met:(a) The city adopts an ordinance proposing the transactions and use tax subject to any applicable voting approval requirement.(b) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance pursuant to Article XIIIC of the California Constitution.(c) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) other than Section 7251.1. |
|---|
| 59 | 54 | | |
|---|
| 60 | 55 | | CHAPTER 2.62. City of Scotts Valley Transactions and Use Tax |
|---|
| 61 | 56 | | |
|---|
| 62 | 57 | | CHAPTER 2.62. City of Scotts Valley Transactions and Use Tax |
|---|
| 63 | 58 | | |
|---|
| 64 | 59 | | 7286.22. The City of Scotts Valley may impose a transactions and use tax at a rate not to exceed 0.25 percent for general or specific purposes that, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceeds the limit established in Section 7251.1 if all of the following requirements are met:(a) The city adopts an ordinance proposing the transactions and use tax subject to any applicable voting approval requirement.(b) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance pursuant to Article XIIIC of the California Constitution.(c) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) other than Section 7251.1. |
|---|
| 65 | 60 | | |
|---|
| 66 | 61 | | |
|---|
| 67 | 62 | | |
|---|
| 68 | 63 | | 7286.22. The City of Scotts Valley may impose a transactions and use tax at a rate not to exceed 0.25 percent for general or specific purposes that, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceeds the limit established in Section 7251.1 if all of the following requirements are met: |
|---|
| 69 | 64 | | |
|---|
| 70 | 65 | | (a) The city adopts an ordinance proposing the transactions and use tax subject to any applicable voting approval requirement. |
|---|
| 71 | 66 | | |
|---|
| 72 | 67 | | (b) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance pursuant to Article XIIIC of the California Constitution. |
|---|
| 73 | 68 | | |
|---|
| 74 | 69 | | (c) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) other than Section 7251.1. |
|---|
| 75 | 70 | | |
|---|
| 76 | 71 | | SEC. 2. Chapter 2.63 (commencing with Section 7286.23) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read: CHAPTER 2.63. City of Emeryville Transactions and Use Tax7286.23. The City of Emeryville may impose a transactions and use tax at a rate not to exceed 0.25 percent for general or specific purposes that, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceeds the limit established in Section 7251.1 if all of the following requirements are met:(a) The city adopts an ordinance proposing the transactions and use tax subject to any applicable voting approval requirement.(b) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance pursuant to Article XIIIC of the California Constitution.(c) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) other than Section 7251.1. |
|---|
| 77 | 72 | | |
|---|
| 78 | 73 | | SEC. 2. Chapter 2.63 (commencing with Section 7286.23) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read: |
|---|
| 79 | 74 | | |
|---|
| 80 | 75 | | ### SEC. 2. |
|---|
| 81 | 76 | | |
|---|
| 82 | 77 | | CHAPTER 2.63. City of Emeryville Transactions and Use Tax7286.23. The City of Emeryville may impose a transactions and use tax at a rate not to exceed 0.25 percent for general or specific purposes that, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceeds the limit established in Section 7251.1 if all of the following requirements are met:(a) The city adopts an ordinance proposing the transactions and use tax subject to any applicable voting approval requirement.(b) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance pursuant to Article XIIIC of the California Constitution.(c) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) other than Section 7251.1. |
|---|
| 83 | 78 | | |
|---|
| 84 | 79 | | CHAPTER 2.63. City of Emeryville Transactions and Use Tax7286.23. The City of Emeryville may impose a transactions and use tax at a rate not to exceed 0.25 percent for general or specific purposes that, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceeds the limit established in Section 7251.1 if all of the following requirements are met:(a) The city adopts an ordinance proposing the transactions and use tax subject to any applicable voting approval requirement.(b) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance pursuant to Article XIIIC of the California Constitution.(c) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) other than Section 7251.1. |
|---|
| 85 | 80 | | |
|---|
| 86 | 81 | | CHAPTER 2.63. City of Emeryville Transactions and Use Tax |
|---|
| 87 | 82 | | |
|---|
| 88 | 83 | | CHAPTER 2.63. City of Emeryville Transactions and Use Tax |
|---|
| 89 | 84 | | |
|---|
| 90 | 85 | | 7286.23. The City of Emeryville may impose a transactions and use tax at a rate not to exceed 0.25 percent for general or specific purposes that, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceeds the limit established in Section 7251.1 if all of the following requirements are met:(a) The city adopts an ordinance proposing the transactions and use tax subject to any applicable voting approval requirement.(b) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance pursuant to Article XIIIC of the California Constitution.(c) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) other than Section 7251.1. |
|---|
| 91 | 86 | | |
|---|
| 92 | 87 | | |
|---|
| 93 | 88 | | |
|---|
| 94 | 89 | | 7286.23. The City of Emeryville may impose a transactions and use tax at a rate not to exceed 0.25 percent for general or specific purposes that, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceeds the limit established in Section 7251.1 if all of the following requirements are met: |
|---|
| 95 | 90 | | |
|---|
| 96 | 91 | | (a) The city adopts an ordinance proposing the transactions and use tax subject to any applicable voting approval requirement. |
|---|
| 97 | 92 | | |
|---|
| 98 | 93 | | (b) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance pursuant to Article XIIIC of the California Constitution. |
|---|
| 99 | 94 | | |
|---|
| 100 | 95 | | (c) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) other than Section 7251.1. |
|---|
| 101 | 96 | | |
|---|