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

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

---

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  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 or
other marking instrument. Existing law requires the State Board of
Equalization to enforce and administer these provisions.
   This bill would raise  those amounts   the
amount of the tax authorized to be levied under these provisions
 from $0.10 to  $0.50   $0.25  per
aerosol container or container of other marking substance, and from
$0.05 to $0.25 per  felt tip marker or  other
marking instrument  , and would delete the authorization for the
levy of a tax for felt tip markers  .
   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)   twenty-five cents ($0.25) 
per aerosol paint container  or   , per 
container of other marking substance,  and no more than
twenty-five cents ($0.25) per felt tip marker or   or
per  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) 
    (c)  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)
    (d)  The tax authorized by this chapter shall not be
considered for purposes of the combined rate limit established by
Section 7251.1.