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California Assembly Bill AB1256

California 2023-2024 Regular Session

California Assembly Bill AB1256 Compare Versions

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1-Assembly Bill No. 1256 CHAPTER 572 An act to add and repeal Chapter 3.94 (commencing with Section 7300.3) to Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation. [ Approved by Governor October 08, 2023. Filed with Secretary of State October 08, 2023. ] LEGISLATIVE COUNSEL'S DIGESTAB 1256, Wood. Transactions and use taxes: County of Humboldt.Existing law authorizes various local governmental entities, subject to certain limitations and approval requirements, to levy a transactions and use tax for general 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 Humboldt County Board of Supervisors to impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than 1% that would, in combination with other transactions and use taxes, exceed the above-described combined rate limit of 2%, if the ordinance proposing the tax is approved by the voters, subject to applicable voter approval requirements, as specified. The bill would provide that a transactions and use tax rate imposed pursuant to the bill will not be considered for purposes of that combined rate limit described above.This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Humboldt.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 3.94 (commencing with Section 7300.3) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read: CHAPTER 3.94. Local Government Finance in the County of Humboldt7300.3. (a) Notwithstanding any other law, the Humboldt County Board of Supervisors may impose a transactions and use tax for the support of countywide transportation programs and general services at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:(1) The Humboldt County Board of Supervisors adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance in accordance with Article XIII C of the California Constitution.(3) 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.(b) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.7300.4. If an ordinance proposing the transactions and use tax authorized by this chapter is not approved pursuant to Section 7300.3, this chapter shall be repealed on January 1, 2027.SEC. 2. 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 critical needs of the transportation infrastructure and general services within the County of Humboldt.
1+Enrolled September 18, 2023 Passed IN Senate September 13, 2023 Passed IN Assembly May 15, 2023 Amended IN Assembly March 23, 2023 CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Assembly Bill No. 1256Introduced by Assembly Member WoodFebruary 16, 2023 An act to add and repeal Chapter 3.94 (commencing with Section 7300.3) to Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation.LEGISLATIVE COUNSEL'S DIGESTAB 1256, Wood. Transactions and use taxes: County of Humboldt.Existing law authorizes various local governmental entities, subject to certain limitations and approval requirements, to levy a transactions and use tax for general 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 Humboldt County Board of Supervisors to impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than 1% that would, in combination with other transactions and use taxes, exceed the above-described combined rate limit of 2%, if the ordinance proposing the tax is approved by the voters, subject to applicable voter approval requirements, as specified. The bill would provide that a transactions and use tax rate imposed pursuant to the bill will not be considered for purposes of that combined rate limit described above.This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Humboldt.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 3.94 (commencing with Section 7300.3) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read: CHAPTER 3.94. Local Government Finance in the County of Humboldt7300.3. (a) Notwithstanding any other law, the Humboldt County Board of Supervisors may impose a transactions and use tax for the support of countywide transportation programs and general services at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:(1) The Humboldt County Board of Supervisors adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance in accordance with Article XIII C of the California Constitution.(3) 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.(b) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.7300.4. If an ordinance proposing the transactions and use tax authorized by this chapter is not approved pursuant to Section 7300.3, this chapter shall be repealed on January 1, 2027.SEC. 2. 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 critical needs of the transportation infrastructure and general services within the County of Humboldt.
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3- Assembly Bill No. 1256 CHAPTER 572 An act to add and repeal Chapter 3.94 (commencing with Section 7300.3) to Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation. [ Approved by Governor October 08, 2023. Filed with Secretary of State October 08, 2023. ] LEGISLATIVE COUNSEL'S DIGESTAB 1256, Wood. Transactions and use taxes: County of Humboldt.Existing law authorizes various local governmental entities, subject to certain limitations and approval requirements, to levy a transactions and use tax for general 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 Humboldt County Board of Supervisors to impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than 1% that would, in combination with other transactions and use taxes, exceed the above-described combined rate limit of 2%, if the ordinance proposing the tax is approved by the voters, subject to applicable voter approval requirements, as specified. The bill would provide that a transactions and use tax rate imposed pursuant to the bill will not be considered for purposes of that combined rate limit described above.This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Humboldt.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
3+ Enrolled September 18, 2023 Passed IN Senate September 13, 2023 Passed IN Assembly May 15, 2023 Amended IN Assembly March 23, 2023 CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Assembly Bill No. 1256Introduced by Assembly Member WoodFebruary 16, 2023 An act to add and repeal Chapter 3.94 (commencing with Section 7300.3) to Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation.LEGISLATIVE COUNSEL'S DIGESTAB 1256, Wood. Transactions and use taxes: County of Humboldt.Existing law authorizes various local governmental entities, subject to certain limitations and approval requirements, to levy a transactions and use tax for general 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 Humboldt County Board of Supervisors to impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than 1% that would, in combination with other transactions and use taxes, exceed the above-described combined rate limit of 2%, if the ordinance proposing the tax is approved by the voters, subject to applicable voter approval requirements, as specified. The bill would provide that a transactions and use tax rate imposed pursuant to the bill will not be considered for purposes of that combined rate limit described above.This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Humboldt.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
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5- Assembly Bill No. 1256 CHAPTER 572
5+ Enrolled September 18, 2023 Passed IN Senate September 13, 2023 Passed IN Assembly May 15, 2023 Amended IN Assembly March 23, 2023
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7- Assembly Bill No. 1256
7+Enrolled September 18, 2023
8+Passed IN Senate September 13, 2023
9+Passed IN Assembly May 15, 2023
10+Amended IN Assembly March 23, 2023
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9- CHAPTER 572
12+ CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION
13+
14+ Assembly Bill
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16+No. 1256
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18+Introduced by Assembly Member WoodFebruary 16, 2023
19+
20+Introduced by Assembly Member Wood
21+February 16, 2023
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1123 An act to add and repeal Chapter 3.94 (commencing with Section 7300.3) to Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation.
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13- [ Approved by Governor October 08, 2023. Filed with Secretary of State October 08, 2023. ]
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1525 LEGISLATIVE COUNSEL'S DIGEST
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1727 ## LEGISLATIVE COUNSEL'S DIGEST
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1929 AB 1256, Wood. Transactions and use taxes: County of Humboldt.
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2131 Existing law authorizes various local governmental entities, subject to certain limitations and approval requirements, to levy a transactions and use tax for general 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 Humboldt County Board of Supervisors to impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than 1% that would, in combination with other transactions and use taxes, exceed the above-described combined rate limit of 2%, if the ordinance proposing the tax is approved by the voters, subject to applicable voter approval requirements, as specified. The bill would provide that a transactions and use tax rate imposed pursuant to the bill will not be considered for purposes of that combined rate limit described above.This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Humboldt.
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2333 Existing law authorizes various local governmental entities, subject to certain limitations and approval requirements, to levy a transactions and use tax for general 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%.
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2535 This bill would authorize the Humboldt County Board of Supervisors to impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than 1% that would, in combination with other transactions and use taxes, exceed the above-described combined rate limit of 2%, if the ordinance proposing the tax is approved by the voters, subject to applicable voter approval requirements, as specified. The bill would provide that a transactions and use tax rate imposed pursuant to the bill will not be considered for purposes of that combined rate limit described above.
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2737 This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Humboldt.
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2939 ## Digest Key
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3141 ## Bill Text
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3343 The people of the State of California do enact as follows:SECTION 1. Chapter 3.94 (commencing with Section 7300.3) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read: CHAPTER 3.94. Local Government Finance in the County of Humboldt7300.3. (a) Notwithstanding any other law, the Humboldt County Board of Supervisors may impose a transactions and use tax for the support of countywide transportation programs and general services at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:(1) The Humboldt County Board of Supervisors adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance in accordance with Article XIII C of the California Constitution.(3) 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.(b) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.7300.4. If an ordinance proposing the transactions and use tax authorized by this chapter is not approved pursuant to Section 7300.3, this chapter shall be repealed on January 1, 2027.SEC. 2. 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 critical needs of the transportation infrastructure and general services within the County of Humboldt.
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3545 The people of the State of California do enact as follows:
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3747 ## The people of the State of California do enact as follows:
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3949 SECTION 1. Chapter 3.94 (commencing with Section 7300.3) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read: CHAPTER 3.94. Local Government Finance in the County of Humboldt7300.3. (a) Notwithstanding any other law, the Humboldt County Board of Supervisors may impose a transactions and use tax for the support of countywide transportation programs and general services at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:(1) The Humboldt County Board of Supervisors adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance in accordance with Article XIII C of the California Constitution.(3) 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.(b) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.7300.4. If an ordinance proposing the transactions and use tax authorized by this chapter is not approved pursuant to Section 7300.3, this chapter shall be repealed on January 1, 2027.
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4151 SECTION 1. Chapter 3.94 (commencing with Section 7300.3) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read:
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4353 ### SECTION 1.
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4555 CHAPTER 3.94. Local Government Finance in the County of Humboldt7300.3. (a) Notwithstanding any other law, the Humboldt County Board of Supervisors may impose a transactions and use tax for the support of countywide transportation programs and general services at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:(1) The Humboldt County Board of Supervisors adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance in accordance with Article XIII C of the California Constitution.(3) 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.(b) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.7300.4. If an ordinance proposing the transactions and use tax authorized by this chapter is not approved pursuant to Section 7300.3, this chapter shall be repealed on January 1, 2027.
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4757 CHAPTER 3.94. Local Government Finance in the County of Humboldt7300.3. (a) Notwithstanding any other law, the Humboldt County Board of Supervisors may impose a transactions and use tax for the support of countywide transportation programs and general services at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:(1) The Humboldt County Board of Supervisors adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance in accordance with Article XIII C of the California Constitution.(3) 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.(b) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.7300.4. If an ordinance proposing the transactions and use tax authorized by this chapter is not approved pursuant to Section 7300.3, this chapter shall be repealed on January 1, 2027.
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4959 CHAPTER 3.94. Local Government Finance in the County of Humboldt
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5161 CHAPTER 3.94. Local Government Finance in the County of Humboldt
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5363 7300.3. (a) Notwithstanding any other law, the Humboldt County Board of Supervisors may impose a transactions and use tax for the support of countywide transportation programs and general services at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:(1) The Humboldt County Board of Supervisors adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance in accordance with Article XIII C of the California Constitution.(3) 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.(b) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.
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5767 7300.3. (a) Notwithstanding any other law, the Humboldt County Board of Supervisors may impose a transactions and use tax for the support of countywide transportation programs and general services at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:
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5969 (1) The Humboldt County Board of Supervisors adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.
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6171 (2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance in accordance with Article XIII C of the California Constitution.
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6373 (3) 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.
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6575 (b) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.
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6777 7300.4. If an ordinance proposing the transactions and use tax authorized by this chapter is not approved pursuant to Section 7300.3, this chapter shall be repealed on January 1, 2027.
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7181 7300.4. If an ordinance proposing the transactions and use tax authorized by this chapter is not approved pursuant to Section 7300.3, this chapter shall be repealed on January 1, 2027.
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7383 SEC. 2. 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 critical needs of the transportation infrastructure and general services within the County of Humboldt.
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7585 SEC. 2. 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 critical needs of the transportation infrastructure and general services within the County of Humboldt.
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7787 SEC. 2. 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 critical needs of the transportation infrastructure and general services within the County of Humboldt.
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7989 ### SEC. 2.