Bill Text: CA ABX19 | 2011-2012 | Regular Session | Introduced

California Assembly Bill 9 (Prior Session Legislation)

Introduced

Bill Title: Taxation: vehicle license fees.

Spectrum: Partisan Bill (Democrat 12-0)

Status: (Introduced - Dead) 2011-09-12 - Died at Desk. [ABX19 Detail]

Download: California-2011-ABX19-Introduced.html

BILL NUMBER: ABX1 9	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Chesbro
   (Principal coauthor: Assembly Member Galgiani)
   (Principal coauthors: Senators Rubio and Wolk)
   (Coauthors: Assembly Members Bradford, Monning, V. Manuel P�rez,
Solorio, Torres, Wieckowski, and Yamada)
   (Coauthor: Senator Evans)

                        DECEMBER 13, 2010

   An act to amend Section 10752.2 of the Revenue and Taxation Code,
relating to taxation, and making an appropriation therefor.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 9, as introduced, Chesbro. Taxation: vehicle license fees.
   The Vehicle License Fee Law, in lieu of any ad valorem property
tax upon vehicles, imposes an annual license fee for any vehicle
subject to registration in this state in the amount of 1% of the
market value of that vehicle, as provided, for a specified amount of
time. Existing law also, until June 30, 2011, imposes an additional
tax equal to 0.15% of the market value of specified vehicles, as
determined by the Department of Motor Vehicles, to the vehicle
license fee, to be deposited in the General Fund and transferred to
the Local Safety and Protection Account, a continuously appropriated
fund.
   This bill would repeal the provision relating to the sunset date
and repeal of the additional 0.15% tax, thereby depositing additional
moneys into a continuously appropriated fund.
   This bill would constitute a change in state statute that would
result in a taxpayer paying a higher tax within the meaning of
Section 3 of Article XIII A of the California Constitution, and thus
would require for passage the approval of 2/3 of the membership of
each house of the Legislature.
   Vote: 2/3. Appropriation: yes. Fiscal committee: yes.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 10752.2 of the Revenue and Taxation Code is
amended to read:
   10752.2.  (a) On and after May 19, 2009, in addition to the annual
license fee for a vehicle, other than a commercial motor vehicle
described in Section 9400.1 of the Vehicle Code, imposed pursuant to
Sections 10752 and 10752.1, a sum equal to 0.15 percent of the market
value of the vehicle as determined by the department, shall be added
to that annual fee.
   (b) Notwithstanding Chapter 5 (commencing with Section 11001) or
any other law to the contrary, all revenues (including penalties),
less refunds, derived from fees collected pursuant to subdivision (a)
shall be deposited in the General Fund and transferred to the Local
Safety and Protection Account, which is hereby established in the
Transportation Tax Fund. Notwithstanding Section 13340 of the
Government Code, all moneys in the account are hereby continuously
appropriated, without regard to fiscal year, to the Controller for
allocation pursuant to Sections 29553, 30061, and 30070 of the
Government Code, Section 13821 of the Penal Code, and Sections 18220
and 18220.1 of the Welfare and Institutions Code.
   (c) (1) In 2010 and each calendar year thereafter, the Director of
Finance shall, no later than January 10 and upon the enactment of
the Budget Act during the calendar year, make a written determination
of whether any of the moneys derived from fees collected pursuant to
subdivision (a) are being allocated by the state for any purpose not
authorized by subdivision (b), and shall immediately submit his or
her written determination to all of the following:
   (A) The Director of the Department of Motor Vehicles.
   (B) The Joint Legislative Budget Committee.
   (C) The Senate and Assembly Appropriations Committees.
   (D) The Senate and Assembly Revenue and Taxation Committees.
   (2) If the Director of Finance determines that any moneys derived
from fees collected pursuant to subdivision (a) are being allocated
by the state for a purpose not authorized by subdivision (b), the
Director of the Department of Motor Vehicles shall, upon receipt of
the written determination, immediately cease collection of the fees
imposed by subdivision (a), and shall resume collection of those fees
only upon his or her receipt of written determination provided under
paragraph (1) that specifies that none of the moneys derived from
fees collected pursuant to subdivision (a) are being allocated by the
state for a purpose not authorized by subdivision (a). 
   (d) This section shall cease to be operative on July 1, 2011,
unless the Director of Finance makes the notification pursuant to
Section 99040 of the Government Code, in which case this section
shall cease to be operative on July 1, 2013.