Bill Text: CA AB3259 | 2023-2024 | Regular Session | Amended
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Transactions and use taxes: City of Campbell: City of Pinole: County of Solano.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Engrossed) 2024-07-03 - Re-referred to Com. on RLS pursuant to Senate Rule 29.10(b). [AB3259 Detail]
Download: California-2023-AB3259-Amended.html
Solano Solano, by ordinance or by citizens’ initiative, may impose a transactions and use tax for general or specific 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: Solano Solano, by ordinance or by citizens’ initiative, may impose a transactions and use tax for general or specific 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:
Bill Title: Transactions and use taxes: City of Campbell: City of Pinole: County of Solano.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Engrossed) 2024-07-03 - Re-referred to Com. on RLS pursuant to Senate Rule 29.10(b). [AB3259 Detail]
Download: California-2023-AB3259-Amended.html
Amended
IN
Assembly
May 07, 2024 |
Amended
IN
Assembly
April 22, 2024 |
Amended
IN
Assembly
March 21, 2024 |
CALIFORNIA LEGISLATURE—
2023–2024 REGULAR SESSION
Assembly Bill
No. 3259
Introduced by Assembly Member Wilson |
February 16, 2024 |
An act to add Chapter 3.81 (commencing with Section 7294.1) to Part 1.7 of Division 2 of, and to repeal Section 7294.1 of, the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 3259, as amended, Wilson.
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 therein, by ordinance or by citizens’ initiative, to impose a transactions and use tax for general or
specific
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 provide that a transactions and use tax rate imposed pursuant to the bill will not be considered for purposes of the combined rate limit described above. The bill would repeal this authorization on January 1, 2029, if an ordinance or citizen’s initiative proposing the tax has not been approved by that date, as specified.
This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Solano.
Digest Key
Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NOBill 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 Tax for General or Specific Purposes
7294.1.
(a) Notwithstanding any other law, the County of(1) The County of Solano Board of Supervisors adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement. This paragraph shall not apply to a tax imposed by citizens’ initiative.
(2) 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.
(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.
(c) If an ordinance or citizens’ initiative proposing a transactions and use tax is not approved pursuant to subdivision (a) before January 1, 2029, this section shall remain in effect only until January 1, 2029, and as of that date is repealed.
7294.2.
(a) Notwithstanding any other law, any city within the County of(1) The city council of any city within the County of Solano adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement. This paragraph shall not apply to a tax imposed by citizens’ initiative.
(2) 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.
(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.
(c) This section shall not apply to any city within the County of Solano that has not approved, on or before January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax pursuant to subdivision (a).