Bill Text: CA SB138 | 2009-2010 | Regular Session | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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

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BILL NUMBER: SB 138	AMENDED
	BILL TEXT

	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 or
other marking instrument. Existing law requires the State Board of
Equalization to enforce and administer these provisions.
   This bill would raise those amounts from $0.10 to $0.50 per
aerosol container or container of other marking substance, and from
$0.05 to $0.25 per felt tip marker or other marking instrument.
   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, containers of any
other marking substance, felt tip markers that have a flat or angled
writing surface of one-half inch or greater, or any other marking
instruments, at the rate of no more than fifty cents ($0.50) per
aerosol paint container or container of other marking substance, and
no more than twenty-five cents ($0.25) per felt tip marker or other
marking instrument.
   (b) For purposes of this chapter, "aerosol paint container" means
any aerosol container, regardless of the material from which it is
made, which is adapted or made for the purpose of spraying paint
capable of defacing property.
   (c) 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.
   (d) For purposes of this chapter, "marking substance" and "marking
instrument" means any substance or instrument, other than aerosol
paint containers and felt tip markers, which could be used to draw,
spray, paint, or mark, including, but not limited to, shoe polish
applicators. 
   (e) The tax authorized by this chapter shall not be considered for
purposes of the combined rate limit established by Section 7251.1.