CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Senate Bill No. 676Introduced by Senator AllenFebruary 16, 2023 An act to add Chapter 3.1 (commencing with Section 7287.15) to Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation.LEGISLATIVE COUNSEL'S DIGESTSB 676, as introduced, Allen. Responsible Pool Disinfection and Water Conservation Act: local tax authorization.Existing law, the Bradley-Burns Uniform Local Sales and Use Tax Law and the Transactions and Use Tax Law provide as specified, for the imposition of sales or transactions and use taxes by cities, counties, and local districts. Existing law establishes the California Department of Tax and Fee Administration (department) and provides that the department is the successor to, and is vested with, the duties, powers, and responsibilities of the State Board of Equalization, which include the administration and enforcement of local sales or transactions and use taxes. Existing law authorizes, among other tax authorization provisions, a legislative body of any city or county, or city and county, to levy a tax by ordinance, as specified, on the privilege of selling at retail within its jurisdiction aerosol paint containers, containers of any other marking substance, felt tip markers that have a flat or angled writing surface of1/2 inch or greater, or any other marking instruments.This bill would authorize a county to levy a tax by ordinance, approved by a1/2 vote of the electors, at a rate of no more than $0.30 per tablet, on the sale within its jurisdiction of trichlor tablets, as defined. The bill would require a county imposing such a tax to contract with the department to administer the tax and would require the ordinance levying the tax to sunset no later than 5 years after its effective date unless the ordinance is extended by the electors, as specified. The bill would require a retailer engaged in business in a county that has an operative ordinance enacted pursuant to the bill to collect the tax from the consumer at the point of sale and would require the retailer to remit the tax to the department. The bill would require the department to allocate the tax revenues, as specified, and would require the county to expend those revenues for purposes of public education related to proper use of trichlor tablets in commercial and residential pool settings and local water conservation.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Chapter 3.1 (commencing with Section 7287.15) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read: CHAPTER 3.1. Responsible Pool Disinfection and Water Conservation Act7287.15. The legislative body of a county may levy a tax by an ordinance approved by two-thirds of the electors voting on the measure, in addition to any other tax authorized by this division, for the privilege of selling trichlor tablets at retail within its jurisdiction, at the rate of no more than thirty cents ($0.30) per tablet.7287.16. For purposes of this chapter:(a) Cyanuric acid means a pool stabilizing and conditioning chemical in either liquid or granular form that is often mixed with chlorine tablets or sticks, which is also called trichlor, and chlorine shock, which is also called dichlor, to ensure proper disinfection of pools for public health and safe swimming.(b) Department means the California Department of Tax and Fee Administration.(c) Trichlor tablet means trichloro-s-trizinetrione that is a dry solid and meets all of the following criteria:(1) It contains the highest available (90 percent) chlorine content combined with cyanuric acid.(2) It is a United States Environmental Protection Agency-registered pesticide for use as a sanitizer for pools and spas.(3) It is sold in tablet, stick, or granular form.7287.17. An ordinance levying a tax pursuant to this chapter shall provide for both of the following:(a) That the county shall contract before the effective date of the ordinance with the department to perform all functions incident to the administration or operation of the ordinance for as long as the county has an operative ordinance enacted pursuant to this chapter.(b) That the ordinance shall sunset no later than five years after its effective date unless it is extended by two-thirds of the electors voting on the extension.7287.18. A retailer engaged in business in a county that has an operative ordinance enacted pursuant to this chapter shall, at the point of sale of a trichlor tablet, collect the tax from the consumer and give to the consumer a receipt therefor in the manner and form prescribed by the department.7287.19. (a) Any revenues collected pursuant to a tax imposed by an ordinance authorized by this chapter shall be remitted to the department and allocated by the department as follows:(1) First, for reimbursement to the department, pursuant to the contract between the department and the county of the reasonable costs of administering and enforcing the ordinance on behalf of the county.(2) Second, for transmission not later than March 15 of each calendar year to each county that has an operative ordinance enacted pursuant to this chapter in an amount corresponding to the amount of revenues derived within that jurisdiction from a tax levied by that ordinance.(b) Moneys transmitted to a county pursuant to this section shall be expended by that county only for purposes of public education related to the proper use of trichlor tablets in commercial and residential pool settings and local water conservation.7287.20. Except as provided in Section 7287.21, to the extent feasible or practicable, Chapter 5 (commencing with Section 6451), Chapter 6 (commencing with Section 6701), Chapter 7 (commencing with Section 6901), and Chapter 8 (commencing with Section 7051) of Part 1 shall govern determinations, collection of tax, overpayments and refunds, and administration under this chapter.7287.21. (a) The return and payment of the tax imposed by this chapter is due and payable to the department annually on or before February 15 following the end of the calendar year during which the tax was collected.(b) For purposes of computing interest due on an amount of tax not paid when due, interest shall be computed to the 15th day of each succeeding month.(c) (1) Except in the case of fraud, intent to evade this chapter or accompanying rules and regulations, or failure to make a return, a notice of a deficiency determination shall be mailed within three years after the 15th day of the second month following the one-year period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires later.(2) In the case of failure to make a return, a notice of determination shall be mailed within eight years after the 15th day of the second month following the one-year period for which the amount is proposed to be determined.(d) (1) (A) Except as provided in paragraph (2), a refund shall not be approved by the department after three years from the 15th day of the second month following the one-year period for which the overpayment was made, or with respect to determinations made under Article 2 (commencing with Section 6481), Article 3 (commencing with Section 6511), and Article 4 (commencing with Section 6536) of Chapter 5 of Part 1, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the department within that period.(B) A credit shall not be approved by the department after the expiration of the period described in subparagraph (A) unless a claim for credit is filed with the department within that period or unless the credit relates to a period for which a waiver has been granted pursuant to Section 6488.(2) A refund may be approved by the department for a period for which a waiver has been granted under Section 6488 if a claim for refund is filed with the department before the expiration of the waiver period.(e) In all other instances in which the due date specified in subdivision (a) conflicts with a due date specified in Chapter 5 (commencing with Section 6451), Chapter 6 (commencing with Section 6701), Chapter 7 (commencing with Section 6901), and Chapter 8 (commencing with Section 7051) of Part 1, the due date specified in subdivision (a) shall be substituted for any due date specified in those chapters, and periods running from or to, or otherwise based on, the otherwise applicable due date shall be adjusted accordingly.7287.22. The department shall administer and enforce the provisions of this chapter and may prescribe, adopt, and enforce, rules and regulations for those purposes pursuant to Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code.
CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Senate Bill No. 676Introduced by Senator AllenFebruary 16, 2023 An act to add Chapter 3.1 (commencing with Section 7287.15) to Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation.LEGISLATIVE COUNSEL'S DIGESTSB 676, as introduced, Allen. Responsible Pool Disinfection and Water Conservation Act: local tax authorization.Existing law, the Bradley-Burns Uniform Local Sales and Use Tax Law and the Transactions and Use Tax Law provide as specified, for the imposition of sales or transactions and use taxes by cities, counties, and local districts. Existing law establishes the California Department of Tax and Fee Administration (department) and provides that the department is the successor to, and is vested with, the duties, powers, and responsibilities of the State Board of Equalization, which include the administration and enforcement of local sales or transactions and use taxes. Existing law authorizes, among other tax authorization provisions, a legislative body of any city or county, or city and county, to levy a tax by ordinance, as specified, on the privilege of selling at retail within its jurisdiction aerosol paint containers, containers of any other marking substance, felt tip markers that have a flat or angled writing surface of1/2 inch or greater, or any other marking instruments.This bill would authorize a county to levy a tax by ordinance, approved by a1/2 vote of the electors, at a rate of no more than $0.30 per tablet, on the sale within its jurisdiction of trichlor tablets, as defined. The bill would require a county imposing such a tax to contract with the department to administer the tax and would require the ordinance levying the tax to sunset no later than 5 years after its effective date unless the ordinance is extended by the electors, as specified. The bill would require a retailer engaged in business in a county that has an operative ordinance enacted pursuant to the bill to collect the tax from the consumer at the point of sale and would require the retailer to remit the tax to the department. The bill would require the department to allocate the tax revenues, as specified, and would require the county to expend those revenues for purposes of public education related to proper use of trichlor tablets in commercial and residential pool settings and local water conservation.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO
CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION
Senate Bill
No. 676
Introduced by Senator AllenFebruary 16, 2023
Introduced by Senator Allen
February 16, 2023
An act to add Chapter 3.1 (commencing with Section 7287.15) to Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
SB 676, as introduced, Allen. Responsible Pool Disinfection and Water Conservation Act: local tax authorization.
Existing law, the Bradley-Burns Uniform Local Sales and Use Tax Law and the Transactions and Use Tax Law provide as specified, for the imposition of sales or transactions and use taxes by cities, counties, and local districts. Existing law establishes the California Department of Tax and Fee Administration (department) and provides that the department is the successor to, and is vested with, the duties, powers, and responsibilities of the State Board of Equalization, which include the administration and enforcement of local sales or transactions and use taxes. Existing law authorizes, among other tax authorization provisions, a legislative body of any city or county, or city and county, to levy a tax by ordinance, as specified, on the privilege of selling at retail within its jurisdiction aerosol paint containers, containers of any other marking substance, felt tip markers that have a flat or angled writing surface of1/2 inch or greater, or any other marking instruments.This bill would authorize a county to levy a tax by ordinance, approved by a1/2 vote of the electors, at a rate of no more than $0.30 per tablet, on the sale within its jurisdiction of trichlor tablets, as defined. The bill would require a county imposing such a tax to contract with the department to administer the tax and would require the ordinance levying the tax to sunset no later than 5 years after its effective date unless the ordinance is extended by the electors, as specified. The bill would require a retailer engaged in business in a county that has an operative ordinance enacted pursuant to the bill to collect the tax from the consumer at the point of sale and would require the retailer to remit the tax to the department. The bill would require the department to allocate the tax revenues, as specified, and would require the county to expend those revenues for purposes of public education related to proper use of trichlor tablets in commercial and residential pool settings and local water conservation.
Existing law, the Bradley-Burns Uniform Local Sales and Use Tax Law and the Transactions and Use Tax Law provide as specified, for the imposition of sales or transactions and use taxes by cities, counties, and local districts. Existing law establishes the California Department of Tax and Fee Administration (department) and provides that the department is the successor to, and is vested with, the duties, powers, and responsibilities of the State Board of Equalization, which include the administration and enforcement of local sales or transactions and use taxes. Existing law authorizes, among other tax authorization provisions, a legislative body of any city or county, or city and county, to levy a tax by ordinance, as specified, on the privilege of selling at retail within its jurisdiction aerosol paint containers, containers of any other marking substance, felt tip markers that have a flat or angled writing surface of1/2 inch or greater, or any other marking instruments.
This bill would authorize a county to levy a tax by ordinance, approved by a1/2 vote of the electors, at a rate of no more than $0.30 per tablet, on the sale within its jurisdiction of trichlor tablets, as defined. The bill would require a county imposing such a tax to contract with the department to administer the tax and would require the ordinance levying the tax to sunset no later than 5 years after its effective date unless the ordinance is extended by the electors, as specified. The bill would require a retailer engaged in business in a county that has an operative ordinance enacted pursuant to the bill to collect the tax from the consumer at the point of sale and would require the retailer to remit the tax to the department. The bill would require the department to allocate the tax revenues, as specified, and would require the county to expend those revenues for purposes of public education related to proper use of trichlor tablets in commercial and residential pool settings and local water conservation.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Chapter 3.1 (commencing with Section 7287.15) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read: CHAPTER 3.1. Responsible Pool Disinfection and Water Conservation Act7287.15. The legislative body of a county may levy a tax by an ordinance approved by two-thirds of the electors voting on the measure, in addition to any other tax authorized by this division, for the privilege of selling trichlor tablets at retail within its jurisdiction, at the rate of no more than thirty cents ($0.30) per tablet.7287.16. For purposes of this chapter:(a) Cyanuric acid means a pool stabilizing and conditioning chemical in either liquid or granular form that is often mixed with chlorine tablets or sticks, which is also called trichlor, and chlorine shock, which is also called dichlor, to ensure proper disinfection of pools for public health and safe swimming.(b) Department means the California Department of Tax and Fee Administration.(c) Trichlor tablet means trichloro-s-trizinetrione that is a dry solid and meets all of the following criteria:(1) It contains the highest available (90 percent) chlorine content combined with cyanuric acid.(2) It is a United States Environmental Protection Agency-registered pesticide for use as a sanitizer for pools and spas.(3) It is sold in tablet, stick, or granular form.7287.17. An ordinance levying a tax pursuant to this chapter shall provide for both of the following:(a) That the county shall contract before the effective date of the ordinance with the department to perform all functions incident to the administration or operation of the ordinance for as long as the county has an operative ordinance enacted pursuant to this chapter.(b) That the ordinance shall sunset no later than five years after its effective date unless it is extended by two-thirds of the electors voting on the extension.7287.18. A retailer engaged in business in a county that has an operative ordinance enacted pursuant to this chapter shall, at the point of sale of a trichlor tablet, collect the tax from the consumer and give to the consumer a receipt therefor in the manner and form prescribed by the department.7287.19. (a) Any revenues collected pursuant to a tax imposed by an ordinance authorized by this chapter shall be remitted to the department and allocated by the department as follows:(1) First, for reimbursement to the department, pursuant to the contract between the department and the county of the reasonable costs of administering and enforcing the ordinance on behalf of the county.(2) Second, for transmission not later than March 15 of each calendar year to each county that has an operative ordinance enacted pursuant to this chapter in an amount corresponding to the amount of revenues derived within that jurisdiction from a tax levied by that ordinance.(b) Moneys transmitted to a county pursuant to this section shall be expended by that county only for purposes of public education related to the proper use of trichlor tablets in commercial and residential pool settings and local water conservation.7287.20. Except as provided in Section 7287.21, to the extent feasible or practicable, Chapter 5 (commencing with Section 6451), Chapter 6 (commencing with Section 6701), Chapter 7 (commencing with Section 6901), and Chapter 8 (commencing with Section 7051) of Part 1 shall govern determinations, collection of tax, overpayments and refunds, and administration under this chapter.7287.21. (a) The return and payment of the tax imposed by this chapter is due and payable to the department annually on or before February 15 following the end of the calendar year during which the tax was collected.(b) For purposes of computing interest due on an amount of tax not paid when due, interest shall be computed to the 15th day of each succeeding month.(c) (1) Except in the case of fraud, intent to evade this chapter or accompanying rules and regulations, or failure to make a return, a notice of a deficiency determination shall be mailed within three years after the 15th day of the second month following the one-year period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires later.(2) In the case of failure to make a return, a notice of determination shall be mailed within eight years after the 15th day of the second month following the one-year period for which the amount is proposed to be determined.(d) (1) (A) Except as provided in paragraph (2), a refund shall not be approved by the department after three years from the 15th day of the second month following the one-year period for which the overpayment was made, or with respect to determinations made under Article 2 (commencing with Section 6481), Article 3 (commencing with Section 6511), and Article 4 (commencing with Section 6536) of Chapter 5 of Part 1, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the department within that period.(B) A credit shall not be approved by the department after the expiration of the period described in subparagraph (A) unless a claim for credit is filed with the department within that period or unless the credit relates to a period for which a waiver has been granted pursuant to Section 6488.(2) A refund may be approved by the department for a period for which a waiver has been granted under Section 6488 if a claim for refund is filed with the department before the expiration of the waiver period.(e) In all other instances in which the due date specified in subdivision (a) conflicts with a due date specified in Chapter 5 (commencing with Section 6451), Chapter 6 (commencing with Section 6701), Chapter 7 (commencing with Section 6901), and Chapter 8 (commencing with Section 7051) of Part 1, the due date specified in subdivision (a) shall be substituted for any due date specified in those chapters, and periods running from or to, or otherwise based on, the otherwise applicable due date shall be adjusted accordingly.7287.22. The department shall administer and enforce the provisions of this chapter and may prescribe, adopt, and enforce, rules and regulations for those purposes pursuant to Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government 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 3.1 (commencing with Section 7287.15) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read: CHAPTER 3.1. Responsible Pool Disinfection and Water Conservation Act7287.15. The legislative body of a county may levy a tax by an ordinance approved by two-thirds of the electors voting on the measure, in addition to any other tax authorized by this division, for the privilege of selling trichlor tablets at retail within its jurisdiction, at the rate of no more than thirty cents ($0.30) per tablet.7287.16. For purposes of this chapter:(a) Cyanuric acid means a pool stabilizing and conditioning chemical in either liquid or granular form that is often mixed with chlorine tablets or sticks, which is also called trichlor, and chlorine shock, which is also called dichlor, to ensure proper disinfection of pools for public health and safe swimming.(b) Department means the California Department of Tax and Fee Administration.(c) Trichlor tablet means trichloro-s-trizinetrione that is a dry solid and meets all of the following criteria:(1) It contains the highest available (90 percent) chlorine content combined with cyanuric acid.(2) It is a United States Environmental Protection Agency-registered pesticide for use as a sanitizer for pools and spas.(3) It is sold in tablet, stick, or granular form.7287.17. An ordinance levying a tax pursuant to this chapter shall provide for both of the following:(a) That the county shall contract before the effective date of the ordinance with the department to perform all functions incident to the administration or operation of the ordinance for as long as the county has an operative ordinance enacted pursuant to this chapter.(b) That the ordinance shall sunset no later than five years after its effective date unless it is extended by two-thirds of the electors voting on the extension.7287.18. A retailer engaged in business in a county that has an operative ordinance enacted pursuant to this chapter shall, at the point of sale of a trichlor tablet, collect the tax from the consumer and give to the consumer a receipt therefor in the manner and form prescribed by the department.7287.19. (a) Any revenues collected pursuant to a tax imposed by an ordinance authorized by this chapter shall be remitted to the department and allocated by the department as follows:(1) First, for reimbursement to the department, pursuant to the contract between the department and the county of the reasonable costs of administering and enforcing the ordinance on behalf of the county.(2) Second, for transmission not later than March 15 of each calendar year to each county that has an operative ordinance enacted pursuant to this chapter in an amount corresponding to the amount of revenues derived within that jurisdiction from a tax levied by that ordinance.(b) Moneys transmitted to a county pursuant to this section shall be expended by that county only for purposes of public education related to the proper use of trichlor tablets in commercial and residential pool settings and local water conservation.7287.20. Except as provided in Section 7287.21, to the extent feasible or practicable, Chapter 5 (commencing with Section 6451), Chapter 6 (commencing with Section 6701), Chapter 7 (commencing with Section 6901), and Chapter 8 (commencing with Section 7051) of Part 1 shall govern determinations, collection of tax, overpayments and refunds, and administration under this chapter.7287.21. (a) The return and payment of the tax imposed by this chapter is due and payable to the department annually on or before February 15 following the end of the calendar year during which the tax was collected.(b) For purposes of computing interest due on an amount of tax not paid when due, interest shall be computed to the 15th day of each succeeding month.(c) (1) Except in the case of fraud, intent to evade this chapter or accompanying rules and regulations, or failure to make a return, a notice of a deficiency determination shall be mailed within three years after the 15th day of the second month following the one-year period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires later.(2) In the case of failure to make a return, a notice of determination shall be mailed within eight years after the 15th day of the second month following the one-year period for which the amount is proposed to be determined.(d) (1) (A) Except as provided in paragraph (2), a refund shall not be approved by the department after three years from the 15th day of the second month following the one-year period for which the overpayment was made, or with respect to determinations made under Article 2 (commencing with Section 6481), Article 3 (commencing with Section 6511), and Article 4 (commencing with Section 6536) of Chapter 5 of Part 1, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the department within that period.(B) A credit shall not be approved by the department after the expiration of the period described in subparagraph (A) unless a claim for credit is filed with the department within that period or unless the credit relates to a period for which a waiver has been granted pursuant to Section 6488.(2) A refund may be approved by the department for a period for which a waiver has been granted under Section 6488 if a claim for refund is filed with the department before the expiration of the waiver period.(e) In all other instances in which the due date specified in subdivision (a) conflicts with a due date specified in Chapter 5 (commencing with Section 6451), Chapter 6 (commencing with Section 6701), Chapter 7 (commencing with Section 6901), and Chapter 8 (commencing with Section 7051) of Part 1, the due date specified in subdivision (a) shall be substituted for any due date specified in those chapters, and periods running from or to, or otherwise based on, the otherwise applicable due date shall be adjusted accordingly.7287.22. The department shall administer and enforce the provisions of this chapter and may prescribe, adopt, and enforce, rules and regulations for those purposes pursuant to Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code.
SECTION 1. Chapter 3.1 (commencing with Section 7287.15) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read:
### SECTION 1.
CHAPTER 3.1. Responsible Pool Disinfection and Water Conservation Act7287.15. The legislative body of a county may levy a tax by an ordinance approved by two-thirds of the electors voting on the measure, in addition to any other tax authorized by this division, for the privilege of selling trichlor tablets at retail within its jurisdiction, at the rate of no more than thirty cents ($0.30) per tablet.7287.16. For purposes of this chapter:(a) Cyanuric acid means a pool stabilizing and conditioning chemical in either liquid or granular form that is often mixed with chlorine tablets or sticks, which is also called trichlor, and chlorine shock, which is also called dichlor, to ensure proper disinfection of pools for public health and safe swimming.(b) Department means the California Department of Tax and Fee Administration.(c) Trichlor tablet means trichloro-s-trizinetrione that is a dry solid and meets all of the following criteria:(1) It contains the highest available (90 percent) chlorine content combined with cyanuric acid.(2) It is a United States Environmental Protection Agency-registered pesticide for use as a sanitizer for pools and spas.(3) It is sold in tablet, stick, or granular form.7287.17. An ordinance levying a tax pursuant to this chapter shall provide for both of the following:(a) That the county shall contract before the effective date of the ordinance with the department to perform all functions incident to the administration or operation of the ordinance for as long as the county has an operative ordinance enacted pursuant to this chapter.(b) That the ordinance shall sunset no later than five years after its effective date unless it is extended by two-thirds of the electors voting on the extension.7287.18. A retailer engaged in business in a county that has an operative ordinance enacted pursuant to this chapter shall, at the point of sale of a trichlor tablet, collect the tax from the consumer and give to the consumer a receipt therefor in the manner and form prescribed by the department.7287.19. (a) Any revenues collected pursuant to a tax imposed by an ordinance authorized by this chapter shall be remitted to the department and allocated by the department as follows:(1) First, for reimbursement to the department, pursuant to the contract between the department and the county of the reasonable costs of administering and enforcing the ordinance on behalf of the county.(2) Second, for transmission not later than March 15 of each calendar year to each county that has an operative ordinance enacted pursuant to this chapter in an amount corresponding to the amount of revenues derived within that jurisdiction from a tax levied by that ordinance.(b) Moneys transmitted to a county pursuant to this section shall be expended by that county only for purposes of public education related to the proper use of trichlor tablets in commercial and residential pool settings and local water conservation.7287.20. Except as provided in Section 7287.21, to the extent feasible or practicable, Chapter 5 (commencing with Section 6451), Chapter 6 (commencing with Section 6701), Chapter 7 (commencing with Section 6901), and Chapter 8 (commencing with Section 7051) of Part 1 shall govern determinations, collection of tax, overpayments and refunds, and administration under this chapter.7287.21. (a) The return and payment of the tax imposed by this chapter is due and payable to the department annually on or before February 15 following the end of the calendar year during which the tax was collected.(b) For purposes of computing interest due on an amount of tax not paid when due, interest shall be computed to the 15th day of each succeeding month.(c) (1) Except in the case of fraud, intent to evade this chapter or accompanying rules and regulations, or failure to make a return, a notice of a deficiency determination shall be mailed within three years after the 15th day of the second month following the one-year period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires later.(2) In the case of failure to make a return, a notice of determination shall be mailed within eight years after the 15th day of the second month following the one-year period for which the amount is proposed to be determined.(d) (1) (A) Except as provided in paragraph (2), a refund shall not be approved by the department after three years from the 15th day of the second month following the one-year period for which the overpayment was made, or with respect to determinations made under Article 2 (commencing with Section 6481), Article 3 (commencing with Section 6511), and Article 4 (commencing with Section 6536) of Chapter 5 of Part 1, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the department within that period.(B) A credit shall not be approved by the department after the expiration of the period described in subparagraph (A) unless a claim for credit is filed with the department within that period or unless the credit relates to a period for which a waiver has been granted pursuant to Section 6488.(2) A refund may be approved by the department for a period for which a waiver has been granted under Section 6488 if a claim for refund is filed with the department before the expiration of the waiver period.(e) In all other instances in which the due date specified in subdivision (a) conflicts with a due date specified in Chapter 5 (commencing with Section 6451), Chapter 6 (commencing with Section 6701), Chapter 7 (commencing with Section 6901), and Chapter 8 (commencing with Section 7051) of Part 1, the due date specified in subdivision (a) shall be substituted for any due date specified in those chapters, and periods running from or to, or otherwise based on, the otherwise applicable due date shall be adjusted accordingly.7287.22. The department shall administer and enforce the provisions of this chapter and may prescribe, adopt, and enforce, rules and regulations for those purposes pursuant to Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code.
CHAPTER 3.1. Responsible Pool Disinfection and Water Conservation Act7287.15. The legislative body of a county may levy a tax by an ordinance approved by two-thirds of the electors voting on the measure, in addition to any other tax authorized by this division, for the privilege of selling trichlor tablets at retail within its jurisdiction, at the rate of no more than thirty cents ($0.30) per tablet.7287.16. For purposes of this chapter:(a) Cyanuric acid means a pool stabilizing and conditioning chemical in either liquid or granular form that is often mixed with chlorine tablets or sticks, which is also called trichlor, and chlorine shock, which is also called dichlor, to ensure proper disinfection of pools for public health and safe swimming.(b) Department means the California Department of Tax and Fee Administration.(c) Trichlor tablet means trichloro-s-trizinetrione that is a dry solid and meets all of the following criteria:(1) It contains the highest available (90 percent) chlorine content combined with cyanuric acid.(2) It is a United States Environmental Protection Agency-registered pesticide for use as a sanitizer for pools and spas.(3) It is sold in tablet, stick, or granular form.7287.17. An ordinance levying a tax pursuant to this chapter shall provide for both of the following:(a) That the county shall contract before the effective date of the ordinance with the department to perform all functions incident to the administration or operation of the ordinance for as long as the county has an operative ordinance enacted pursuant to this chapter.(b) That the ordinance shall sunset no later than five years after its effective date unless it is extended by two-thirds of the electors voting on the extension.7287.18. A retailer engaged in business in a county that has an operative ordinance enacted pursuant to this chapter shall, at the point of sale of a trichlor tablet, collect the tax from the consumer and give to the consumer a receipt therefor in the manner and form prescribed by the department.7287.19. (a) Any revenues collected pursuant to a tax imposed by an ordinance authorized by this chapter shall be remitted to the department and allocated by the department as follows:(1) First, for reimbursement to the department, pursuant to the contract between the department and the county of the reasonable costs of administering and enforcing the ordinance on behalf of the county.(2) Second, for transmission not later than March 15 of each calendar year to each county that has an operative ordinance enacted pursuant to this chapter in an amount corresponding to the amount of revenues derived within that jurisdiction from a tax levied by that ordinance.(b) Moneys transmitted to a county pursuant to this section shall be expended by that county only for purposes of public education related to the proper use of trichlor tablets in commercial and residential pool settings and local water conservation.7287.20. Except as provided in Section 7287.21, to the extent feasible or practicable, Chapter 5 (commencing with Section 6451), Chapter 6 (commencing with Section 6701), Chapter 7 (commencing with Section 6901), and Chapter 8 (commencing with Section 7051) of Part 1 shall govern determinations, collection of tax, overpayments and refunds, and administration under this chapter.7287.21. (a) The return and payment of the tax imposed by this chapter is due and payable to the department annually on or before February 15 following the end of the calendar year during which the tax was collected.(b) For purposes of computing interest due on an amount of tax not paid when due, interest shall be computed to the 15th day of each succeeding month.(c) (1) Except in the case of fraud, intent to evade this chapter or accompanying rules and regulations, or failure to make a return, a notice of a deficiency determination shall be mailed within three years after the 15th day of the second month following the one-year period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires later.(2) In the case of failure to make a return, a notice of determination shall be mailed within eight years after the 15th day of the second month following the one-year period for which the amount is proposed to be determined.(d) (1) (A) Except as provided in paragraph (2), a refund shall not be approved by the department after three years from the 15th day of the second month following the one-year period for which the overpayment was made, or with respect to determinations made under Article 2 (commencing with Section 6481), Article 3 (commencing with Section 6511), and Article 4 (commencing with Section 6536) of Chapter 5 of Part 1, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the department within that period.(B) A credit shall not be approved by the department after the expiration of the period described in subparagraph (A) unless a claim for credit is filed with the department within that period or unless the credit relates to a period for which a waiver has been granted pursuant to Section 6488.(2) A refund may be approved by the department for a period for which a waiver has been granted under Section 6488 if a claim for refund is filed with the department before the expiration of the waiver period.(e) In all other instances in which the due date specified in subdivision (a) conflicts with a due date specified in Chapter 5 (commencing with Section 6451), Chapter 6 (commencing with Section 6701), Chapter 7 (commencing with Section 6901), and Chapter 8 (commencing with Section 7051) of Part 1, the due date specified in subdivision (a) shall be substituted for any due date specified in those chapters, and periods running from or to, or otherwise based on, the otherwise applicable due date shall be adjusted accordingly.7287.22. The department shall administer and enforce the provisions of this chapter and may prescribe, adopt, and enforce, rules and regulations for those purposes pursuant to Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code.
CHAPTER 3.1. Responsible Pool Disinfection and Water Conservation Act
CHAPTER 3.1. Responsible Pool Disinfection and Water Conservation Act
7287.15. The legislative body of a county may levy a tax by an ordinance approved by two-thirds of the electors voting on the measure, in addition to any other tax authorized by this division, for the privilege of selling trichlor tablets at retail within its jurisdiction, at the rate of no more than thirty cents ($0.30) per tablet.
7287.15. The legislative body of a county may levy a tax by an ordinance approved by two-thirds of the electors voting on the measure, in addition to any other tax authorized by this division, for the privilege of selling trichlor tablets at retail within its jurisdiction, at the rate of no more than thirty cents ($0.30) per tablet.
7287.16. For purposes of this chapter:(a) Cyanuric acid means a pool stabilizing and conditioning chemical in either liquid or granular form that is often mixed with chlorine tablets or sticks, which is also called trichlor, and chlorine shock, which is also called dichlor, to ensure proper disinfection of pools for public health and safe swimming.(b) Department means the California Department of Tax and Fee Administration.(c) Trichlor tablet means trichloro-s-trizinetrione that is a dry solid and meets all of the following criteria:(1) It contains the highest available (90 percent) chlorine content combined with cyanuric acid.(2) It is a United States Environmental Protection Agency-registered pesticide for use as a sanitizer for pools and spas.(3) It is sold in tablet, stick, or granular form.
7287.16. For purposes of this chapter:
(a) Cyanuric acid means a pool stabilizing and conditioning chemical in either liquid or granular form that is often mixed with chlorine tablets or sticks, which is also called trichlor, and chlorine shock, which is also called dichlor, to ensure proper disinfection of pools for public health and safe swimming.
(b) Department means the California Department of Tax and Fee Administration.
(c) Trichlor tablet means trichloro-s-trizinetrione that is a dry solid and meets all of the following criteria:
(1) It contains the highest available (90 percent) chlorine content combined with cyanuric acid.
(2) It is a United States Environmental Protection Agency-registered pesticide for use as a sanitizer for pools and spas.
(3) It is sold in tablet, stick, or granular form.
7287.17. An ordinance levying a tax pursuant to this chapter shall provide for both of the following:(a) That the county shall contract before the effective date of the ordinance with the department to perform all functions incident to the administration or operation of the ordinance for as long as the county has an operative ordinance enacted pursuant to this chapter.(b) That the ordinance shall sunset no later than five years after its effective date unless it is extended by two-thirds of the electors voting on the extension.
7287.17. An ordinance levying a tax pursuant to this chapter shall provide for both of the following:
(a) That the county shall contract before the effective date of the ordinance with the department to perform all functions incident to the administration or operation of the ordinance for as long as the county has an operative ordinance enacted pursuant to this chapter.
(b) That the ordinance shall sunset no later than five years after its effective date unless it is extended by two-thirds of the electors voting on the extension.
7287.18. A retailer engaged in business in a county that has an operative ordinance enacted pursuant to this chapter shall, at the point of sale of a trichlor tablet, collect the tax from the consumer and give to the consumer a receipt therefor in the manner and form prescribed by the department.
7287.18. A retailer engaged in business in a county that has an operative ordinance enacted pursuant to this chapter shall, at the point of sale of a trichlor tablet, collect the tax from the consumer and give to the consumer a receipt therefor in the manner and form prescribed by the department.
7287.19. (a) Any revenues collected pursuant to a tax imposed by an ordinance authorized by this chapter shall be remitted to the department and allocated by the department as follows:(1) First, for reimbursement to the department, pursuant to the contract between the department and the county of the reasonable costs of administering and enforcing the ordinance on behalf of the county.(2) Second, for transmission not later than March 15 of each calendar year to each county that has an operative ordinance enacted pursuant to this chapter in an amount corresponding to the amount of revenues derived within that jurisdiction from a tax levied by that ordinance.(b) Moneys transmitted to a county pursuant to this section shall be expended by that county only for purposes of public education related to the proper use of trichlor tablets in commercial and residential pool settings and local water conservation.
7287.19. (a) Any revenues collected pursuant to a tax imposed by an ordinance authorized by this chapter shall be remitted to the department and allocated by the department as follows:
(1) First, for reimbursement to the department, pursuant to the contract between the department and the county of the reasonable costs of administering and enforcing the ordinance on behalf of the county.
(2) Second, for transmission not later than March 15 of each calendar year to each county that has an operative ordinance enacted pursuant to this chapter in an amount corresponding to the amount of revenues derived within that jurisdiction from a tax levied by that ordinance.
(b) Moneys transmitted to a county pursuant to this section shall be expended by that county only for purposes of public education related to the proper use of trichlor tablets in commercial and residential pool settings and local water conservation.
7287.20. Except as provided in Section 7287.21, to the extent feasible or practicable, Chapter 5 (commencing with Section 6451), Chapter 6 (commencing with Section 6701), Chapter 7 (commencing with Section 6901), and Chapter 8 (commencing with Section 7051) of Part 1 shall govern determinations, collection of tax, overpayments and refunds, and administration under this chapter.
7287.20. Except as provided in Section 7287.21, to the extent feasible or practicable, Chapter 5 (commencing with Section 6451), Chapter 6 (commencing with Section 6701), Chapter 7 (commencing with Section 6901), and Chapter 8 (commencing with Section 7051) of Part 1 shall govern determinations, collection of tax, overpayments and refunds, and administration under this chapter.
7287.21. (a) The return and payment of the tax imposed by this chapter is due and payable to the department annually on or before February 15 following the end of the calendar year during which the tax was collected.(b) For purposes of computing interest due on an amount of tax not paid when due, interest shall be computed to the 15th day of each succeeding month.(c) (1) Except in the case of fraud, intent to evade this chapter or accompanying rules and regulations, or failure to make a return, a notice of a deficiency determination shall be mailed within three years after the 15th day of the second month following the one-year period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires later.(2) In the case of failure to make a return, a notice of determination shall be mailed within eight years after the 15th day of the second month following the one-year period for which the amount is proposed to be determined.(d) (1) (A) Except as provided in paragraph (2), a refund shall not be approved by the department after three years from the 15th day of the second month following the one-year period for which the overpayment was made, or with respect to determinations made under Article 2 (commencing with Section 6481), Article 3 (commencing with Section 6511), and Article 4 (commencing with Section 6536) of Chapter 5 of Part 1, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the department within that period.(B) A credit shall not be approved by the department after the expiration of the period described in subparagraph (A) unless a claim for credit is filed with the department within that period or unless the credit relates to a period for which a waiver has been granted pursuant to Section 6488.(2) A refund may be approved by the department for a period for which a waiver has been granted under Section 6488 if a claim for refund is filed with the department before the expiration of the waiver period.(e) In all other instances in which the due date specified in subdivision (a) conflicts with a due date specified in Chapter 5 (commencing with Section 6451), Chapter 6 (commencing with Section 6701), Chapter 7 (commencing with Section 6901), and Chapter 8 (commencing with Section 7051) of Part 1, the due date specified in subdivision (a) shall be substituted for any due date specified in those chapters, and periods running from or to, or otherwise based on, the otherwise applicable due date shall be adjusted accordingly.
7287.21. (a) The return and payment of the tax imposed by this chapter is due and payable to the department annually on or before February 15 following the end of the calendar year during which the tax was collected.
(b) For purposes of computing interest due on an amount of tax not paid when due, interest shall be computed to the 15th day of each succeeding month.
(c) (1) Except in the case of fraud, intent to evade this chapter or accompanying rules and regulations, or failure to make a return, a notice of a deficiency determination shall be mailed within three years after the 15th day of the second month following the one-year period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires later.
(2) In the case of failure to make a return, a notice of determination shall be mailed within eight years after the 15th day of the second month following the one-year period for which the amount is proposed to be determined.
(d) (1) (A) Except as provided in paragraph (2), a refund shall not be approved by the department after three years from the 15th day of the second month following the one-year period for which the overpayment was made, or with respect to determinations made under Article 2 (commencing with Section 6481), Article 3 (commencing with Section 6511), and Article 4 (commencing with Section 6536) of Chapter 5 of Part 1, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the department within that period.
(B) A credit shall not be approved by the department after the expiration of the period described in subparagraph (A) unless a claim for credit is filed with the department within that period or unless the credit relates to a period for which a waiver has been granted pursuant to Section 6488.
(2) A refund may be approved by the department for a period for which a waiver has been granted under Section 6488 if a claim for refund is filed with the department before the expiration of the waiver period.
(e) In all other instances in which the due date specified in subdivision (a) conflicts with a due date specified in Chapter 5 (commencing with Section 6451), Chapter 6 (commencing with Section 6701), Chapter 7 (commencing with Section 6901), and Chapter 8 (commencing with Section 7051) of Part 1, the due date specified in subdivision (a) shall be substituted for any due date specified in those chapters, and periods running from or to, or otherwise based on, the otherwise applicable due date shall be adjusted accordingly.
7287.22. The department shall administer and enforce the provisions of this chapter and may prescribe, adopt, and enforce, rules and regulations for those purposes pursuant to Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code.
7287.22. The department shall administer and enforce the provisions of this chapter and may prescribe, adopt, and enforce, rules and regulations for those purposes pursuant to Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code.