Bill Text: CA SB33 | 2013-2014 | Regular Session | Amended
Bill Title: Local taxation: County of Sonoma: transactions and use tax.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Engrossed - Dead) 2014-08-22 - From inactive file. Ordered to third reading. Assembly Rule 63 suspended. (Ayes 53. Noes 21. Page 6317.) Read third time and amended. (Ayes 53. Noes 22. Page 6327.) Ordered to third reading. Re-referred to Com. on RLS. pursuant to Assembly Rule 97. [SB33 Detail]
Download: California-2013-SB33-Amended.html
BILL NUMBER: SB 33 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY AUGUST 22, 2014
AMENDED IN ASSEMBLY AUGUST 26, 2013
AMENDED IN SENATE MARCH 6, 2013
INTRODUCED BY Senator Wolk
( Principal coauthor: Assembly Member
Chesbro )
( Coauthors:
Assembly Members Frazier
and V. Manuel Pérez )
DECEMBER 3, 2012
An act to amend Sections 53395, 53395.1, 53395.2,
53395.3, 53395.4, 53395.5, 53395.6, 53395.7, 53395.10, 53395.11,
53395.12, 53395.13, 53395.14, 53395.16, 53395.17, 53395.19, 53395.20,
53396, 53397.1, and 53397.2 of, to repeal Sections 53395.22,
53395.23, 53395.24, 53395.25, 53397.5, 53397.6, and 53397.7 of, and
to repeal and add Section 53395.21 of, the Government Code, relating
to infrastructure financing districts. An act to add
and repeal Chapter 4.1 (commencing with Section 7300) of
Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to
local taxation.
LEGISLATIVE COUNSEL'S DIGEST
SB 33, as amended, Wolk. Infrastructure financing
districts: voter approval: repeal. Local taxation:
County of Sonoma: transactions and use tax.
Existing law authorizes various local government entities, subject
to certain limitations and approval requirements, to levy a
transactions and use tax for specific purposes in accordance with the
procedures and requirements set forth in the Transactions and Use
Tax Law, which conforms to the Sales and Use Tax Law, including the
requirement that the combined rate of all taxes that may be imposed
under that law in the county not exceed 2%.
This bill would authorize the County of Sonoma or any city within
the county to impose a transactions and use tax for general purposes,
and the county, any city within the county, or the Sonoma County
Transportation Authority to impose a transactions and use tax for a
specific purpose or purposes, which may include the support of
transportation and road maintenance programs and library services,
that would, in combination with other specified taxes, exceed the
combined rate limit by 0.5%, if certain requirements are met.
These provisions would be repealed by their own terms on January
1, 2022, if the ordinance is not approved, as specified.
This bill would make legislative findings and declarations as to
the necessity of a special statute for the County of Sonoma.
(1) Existing law authorizes a legislative body, as defined, to
create an infrastructure financing district, adopt an infrastructure
financing plan, and issue bonds, for which only the district is
liable, to finance specified public facilities, upon voter approval.
Existing law authorizes an infrastructure financing district to fund
infrastructure projects through tax increment financing, pursuant to
the infrastructure financing plan and agreement of affected taxing
entities, as defined.
This bill would revise and recast the provisions governing
infrastructure financing districts. The bill would eliminate the
requirement of voter approval for creation of the district and for
bond issuance, and would authorize the legislative body to create the
district subject to specified procedures. The bill would instead
authorize a newly created public financing authority, consisting of 5
members, 3 of whom are members of the city council or board of
supervisors that established the district, and 2 of whom are members
of the public, to adopt the infrastructure financing plan, subject to
approval by the legislative body, and issue bonds by majority vote
of the authority by resolution. The bill would authorize a public
financing authority to enter into joint powers agreements with
affected taxing entities with regard to nontaxing authority or powers
only. The bill would authorize a district to finance specified
actions and projects, and prohibit the district from providing
financial assistance to a vehicle dealer or big box retailer, as
defined. The bill would prohibit a district from financing any
project or portion of a project within the boundaries of a former
redevelopment agency until the successor agency to the former
redevelopment agency has received a finding of completion. The bill
would create a public accountability committee, as specified, to
review the actions of the public financing authority.
(2) Existing law requires that an infrastructure financing plan
created by a legislative body include a date on which the district
will cease to exist, which shall not be more than 30 years from the
date on which the ordinance forming the district is adopted.
This bill instead would specify that the date on which the
district would cease to exist would not be more than 40 years from
the date on which the public financing authority adopted the
resolution adopting the infrastructure financing plan. The bill would
also impose additional reporting requirements after the adoption of
an infrastructure financing plan.
Vote: majority. Appropriation: no. Fiscal committee: yes
no . State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Chapter 4.1 (commencing with Section
7300) is added to Part 1.7 of Division 2 of the Revenue
and Taxation Code , to read:
CHAPTER 4.1. SONOMA COUNTY TRANSACTIONS AND USE TAXES
7300. Notwithstanding any other law, the County of Sonoma or any
city within the county may impose a transactions and use tax for
general purposes, and the county, any city within the county, or the
Sonoma County Transportation Authority may impose a transactions and
use tax for a specific purpose or purposes, including, but not
limited to, the support of transportation and road maintenance
programs and library services, that would, in combination with all
taxes imposed in accordance with Part 1.6 (commencing with Section
7251), exceed the limit established in Section 7251.1 by up to 0.5
percent, if all of the following requirements are met:
(a) The County of Sonoma, a city within the county, or the Sonoma
County Transportation Authority adopts an ordinance proposing the
transactions and use tax by any applicable voting approval
requirement.
(b) The ordinance proposing the transactions and use tax is
approved by the voters voting on the ordinance in accordance with
Article XIII C of the California Constitution. The election on the
ordinance proposing the transactions and use tax may occur on or
after November 4, 2014.
(c) The transactions and use tax conforms to the Transactions and
Use Tax Law (Part 1.6 (commencing with Section 7251)), other than
Section 7251.1.
7301. If, as of January 1, 2022, an ordinance proposing a
transactions and use tax has not been approved as required by
subdivision (b) of Section 7300, this chapter shall be repealed as of
that same date.
SEC. 2. The Legislature finds and declares that a
special law is necessary and that a general law cannot be made
applicable within the meaning of Section 16 of Article IV of the
California Constitution because of the unique fiscal pressures being
experienced in the County of Sonoma in providing essential programs
and services. All matter omitted in this version of the bill
appears in the bill as amended in the Assembly, August 26, 2013.
(JR11)
