Bill Text: CA SB138 | 2009-2010 | Regular Session | Amended
Bill Title: Local taxes: graffiti.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Engrossed - Dead) 2009-08-27 - Set, second hearing. Held in committee and under submission. [SB138 Detail]
Download: California-2009-SB138-Amended.html
BILL NUMBER: SB 138 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY JULY 15, 2009
AMENDED IN ASSEMBLY JUNE 25, 2009
AMENDED IN ASSEMBLY JUNE 16, 2009
AMENDED IN SENATE APRIL 28, 2009
INTRODUCED BY Senator Liu
FEBRUARY 11, 2009
An act to amend Section 7287 of the Revenue and Taxation Code,
relating to local taxation.
LEGISLATIVE COUNSEL'S DIGEST
SB 138, as amended, Liu. Local taxes: graffiti.
Existing law authorizes a city or county, or city and county to
levy a tax, as provided, on the sale at retail within its
jurisdiction of aerosol paint containers, felt tip markers, as
specified, and marking substances or instruments at the rate of no
more than $0.10 per aerosol paint container or container of other
marking substance, and no more than $0.05 per felt tip marker meeting
specified requirements or other marking instrument. Existing law
requires the State Board of Equalization to enforce and administer
these provisions.
This bill would increase the amount of the tax authorized to be
levied under these provisions from $0.10 to $0.25
per aerosol paint container or felt tip marker meeting specified
requirements , would revise the definition of an aerosol paint
container, and would delete the authorization for the levy of a tax
for containers of other marking instruments , felt tip
markers meeting specified requirements, and other marking
substances. The bill would also require any jurisdiction implementing
the tax to provide retailers of aerosol paint containers
products subject to the tax the option to store
or display the products in an area continuously observable by
employees, as specified, or in an area not accessible to the public
without employee assistance.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 7287 of the Revenue and Taxation Code is
amended to read:
7287. (a) The legislative body of any city or county, or city and
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, on the privilege of selling at retail
within its jurisdiction aerosol paint containers or felt tip
markers that have a flat or angled writing surface of one-half inch
or greater at the rate of no more than twenty-five cents
($0.25) per aerosol paint container or per felt tip marker
.
(b) (1) For purposes of this chapter,
"aerosol paint container" means a pressurized coating product
containing pigments and resins that dispenses product ingredients by
means of a propellant, and is packaged in a disposable can for
hand-held application, or for use in specialized equipment for ground
traffic or ground marking applications. "Aerosol paint container"
does not include aerosol lubricants, mold releases, automotive
underbody coatings, electrical coatings, cleaners, belt dressings,
antistatic sprays, layout fluids and removers, adhesives, maskants,
rust converters, dyes, ink, leather preservatives, and cleaners.
(2) For purposes of this chapter, "felt tip marker" means any
broad-tipped indelible marker or similar implement containing an ink
that is not water soluble.
(c) The tax authorized by this chapter shall not be considered for
purposes of the combined rate limit established by Section 7251.1.
(d) Any jurisdiction implementing the tax authorized by this
chapter shall provide retailers of aerosol paint containers
products subject to the tax the option to store
or display such products in an area continuously observable, through
direct visual observation or surveillance equipment, by employees of
the retail establishment during the regular course of business, or in
an area not accessible to the public without employee assistance.
