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 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  raise   increase  the
amount of the tax authorized to be levied under these provisions from
$0.10 to $0.25 per aerosol  paint  container  or
container of other marking substance, and from $0.05 to $0.25 per
other marking instrument  ,  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 the option to store or display the products
in a   n 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  ,
containers of any other marking substance, or any other marking
instruments,  at the rate of no more than twenty-five cents
($0.25) per aerosol paint container  , per container of other
marking substance, 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.   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.  
   (c) For purposes of this chapter, "marking substance" and "marking
instrument" means any substance or instrument, other than aerosol
paint containers, which could be used to draw, spray, paint, or mark,
including, but not limited to, shoe polish applicators. 

   (d) 
    (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 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.