Amended IN Assembly March 21, 2024 CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Assembly Bill No. 3259Introduced by Assembly Member WilsonFebruary 16, 2024An act to amend Section 6 of the Revenue and Taxation Code, relating to taxation. add and repeal Chapter 3.81 (commencing with Section 7294.1) of Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation.LEGISLATIVE COUNSEL'S DIGESTAB 3259, as amended, Wilson. Taxation. Transactions and use taxes: County of Solano.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 County of Solano or any city therein to impose a transactions and use tax for general purposes, at a rate of no more than 0.5% that, in combination with other transactions and use taxes, would exceed the above-described combined rate limit of 2%, if certain requirements are met. The bill would repeal this authorization on January 1, 2029, if an ordinance proposing the tax has not been approved by that date.This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Solano.Existing law provides that division, part, chapter, article, and section headings do not in any manner affect the scope, meaning, or intent of the provisions of the Revenue and Taxation Code.This bill would make a nonsubstantive change to that provision.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 3.81 (commencing with Section 7294.1) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, immediately following Chapter 3.8 (commencing with Section 7293), to read: CHAPTER 3.81. County of Solano Transactions and Use Tax7294.1. Notwithstanding any other law, the County of Solano or any city therein may impose a transactions and use tax for general purposes at a rate of no more than 0.5 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:(a) The County of Solano Board of Supervisors, or the city council of any city therein, adopts an ordinance proposing the transactions and use tax by the 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 by the applicable voting approval requirement in accordance with 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 7251.1.7294.2. If, as of January 1, 2029, an ordinance proposing a transactions and use tax has not been approved as required by Section 7294.1, this chapter shall be repealed as of that same date.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 unique fiscal pressures relating to transactions and use taxes imposed within the County of Solano.SECTION 1.Section 6 of the Revenue and Taxation Code is amended to read:6.Division, part, chapter, article, and section headings do not in any manner affect the scope, meaning, or intent of this code.
Amended IN Assembly March 21, 2024 CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Assembly Bill No. 3259Introduced by Assembly Member WilsonFebruary 16, 2024An act to amend Section 6 of the Revenue and Taxation Code, relating to taxation. add and repeal Chapter 3.81 (commencing with Section 7294.1) of Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation.LEGISLATIVE COUNSEL'S DIGESTAB 3259, as amended, Wilson. Taxation. Transactions and use taxes: County of Solano.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 County of Solano or any city therein to impose a transactions and use tax for general purposes, at a rate of no more than 0.5% that, in combination with other transactions and use taxes, would exceed the above-described combined rate limit of 2%, if certain requirements are met. The bill would repeal this authorization on January 1, 2029, if an ordinance proposing the tax has not been approved by that date.This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Solano.Existing law provides that division, part, chapter, article, and section headings do not in any manner affect the scope, meaning, or intent of the provisions of the Revenue and Taxation Code.This bill would make a nonsubstantive change to that provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
Amended IN Assembly March 21, 2024
Amended IN Assembly March 21, 2024
CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION
Assembly Bill
No. 3259
Introduced by Assembly Member WilsonFebruary 16, 2024
Introduced by Assembly Member Wilson
February 16, 2024
An act to amend Section 6 of the Revenue and Taxation Code, relating to taxation. add and repeal Chapter 3.81 (commencing with Section 7294.1) of Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 3259, as amended, Wilson. Taxation. Transactions and use taxes: County of Solano.
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 County of Solano or any city therein to impose a transactions and use tax for general purposes, at a rate of no more than 0.5% that, in combination with other transactions and use taxes, would exceed the above-described combined rate limit of 2%, if certain requirements are met. The bill would repeal this authorization on January 1, 2029, if an ordinance proposing the tax has not been approved by that date.This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Solano.Existing law provides that division, part, chapter, article, and section headings do not in any manner affect the scope, meaning, or intent of the provisions of the Revenue and Taxation Code.This bill would make a nonsubstantive change to that provision.
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 County of Solano or any city therein to impose a transactions and use tax for general purposes, at a rate of no more than 0.5% that, in combination with other transactions and use taxes, would exceed the above-described combined rate limit of 2%, if certain requirements are met. The bill would repeal this authorization on January 1, 2029, if an ordinance proposing the tax has not been approved by that date.
This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Solano.
Existing law provides that division, part, chapter, article, and section headings do not in any manner affect the scope, meaning, or intent of the provisions of the Revenue and Taxation Code.
This bill would make a nonsubstantive change to that provision.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Chapter 3.81 (commencing with Section 7294.1) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, immediately following Chapter 3.8 (commencing with Section 7293), to read: CHAPTER 3.81. County of Solano Transactions and Use Tax7294.1. Notwithstanding any other law, the County of Solano or any city therein may impose a transactions and use tax for general purposes at a rate of no more than 0.5 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:(a) The County of Solano Board of Supervisors, or the city council of any city therein, adopts an ordinance proposing the transactions and use tax by the 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 by the applicable voting approval requirement in accordance with 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 7251.1.7294.2. If, as of January 1, 2029, an ordinance proposing a transactions and use tax has not been approved as required by Section 7294.1, this chapter shall be repealed as of that same date.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 unique fiscal pressures relating to transactions and use taxes imposed within the County of Solano.SECTION 1.Section 6 of the Revenue and Taxation Code is amended to read:6.Division, part, chapter, article, and section headings do not in any manner affect the scope, meaning, or intent of this code.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Chapter 3.81 (commencing with Section 7294.1) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, immediately following Chapter 3.8 (commencing with Section 7293), to read: CHAPTER 3.81. County of Solano Transactions and Use Tax7294.1. Notwithstanding any other law, the County of Solano or any city therein may impose a transactions and use tax for general purposes at a rate of no more than 0.5 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:(a) The County of Solano Board of Supervisors, or the city council of any city therein, adopts an ordinance proposing the transactions and use tax by the 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 by the applicable voting approval requirement in accordance with 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 7251.1.7294.2. If, as of January 1, 2029, an ordinance proposing a transactions and use tax has not been approved as required by Section 7294.1, this chapter shall be repealed as of that same date.
SECTION 1. Chapter 3.81 (commencing with Section 7294.1) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, immediately following Chapter 3.8 (commencing with Section 7293), to read:
### SECTION 1.
CHAPTER 3.81. County of Solano Transactions and Use Tax7294.1. Notwithstanding any other law, the County of Solano or any city therein may impose a transactions and use tax for general purposes at a rate of no more than 0.5 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:(a) The County of Solano Board of Supervisors, or the city council of any city therein, adopts an ordinance proposing the transactions and use tax by the 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 by the applicable voting approval requirement in accordance with 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 7251.1.7294.2. If, as of January 1, 2029, an ordinance proposing a transactions and use tax has not been approved as required by Section 7294.1, this chapter shall be repealed as of that same date.
CHAPTER 3.81. County of Solano Transactions and Use Tax7294.1. Notwithstanding any other law, the County of Solano or any city therein may impose a transactions and use tax for general purposes at a rate of no more than 0.5 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:(a) The County of Solano Board of Supervisors, or the city council of any city therein, adopts an ordinance proposing the transactions and use tax by the 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 by the applicable voting approval requirement in accordance with 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 7251.1.7294.2. If, as of January 1, 2029, an ordinance proposing a transactions and use tax has not been approved as required by Section 7294.1, this chapter shall be repealed as of that same date.
CHAPTER 3.81. County of Solano Transactions and Use Tax
CHAPTER 3.81. County of Solano Transactions and Use Tax
7294.1. Notwithstanding any other law, the County of Solano or any city therein may impose a transactions and use tax for general purposes at a rate of no more than 0.5 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:(a) The County of Solano Board of Supervisors, or the city council of any city therein, adopts an ordinance proposing the transactions and use tax by the 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 by the applicable voting approval requirement in accordance with 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.
7294.1. Notwithstanding any other law, the County of Solano or any city therein may impose a transactions and use tax for general purposes at a rate of no more than 0.5 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:
(a) The County of Solano Board of Supervisors, or the city council of any city therein, adopts an ordinance proposing the transactions and use tax by the 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 by the applicable voting approval requirement in accordance with 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.
7294.2. If, as of January 1, 2029, an ordinance proposing a transactions and use tax has not been approved as required by Section 7294.1, this chapter shall be repealed as of that same date.
7294.2. If, as of January 1, 2029, an ordinance proposing a transactions and use tax has not been approved as required by Section 7294.1, this chapter shall be repealed as of that same date.
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 unique fiscal pressures relating to transactions and use taxes imposed within the County of Solano.
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 unique fiscal pressures relating to transactions and use taxes imposed within the County of Solano.
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 unique fiscal pressures relating to transactions and use taxes imposed within the County of Solano.
### SEC. 2.
Division, part, chapter, article, and section headings do not in any manner affect the scope, meaning, or intent of this code.