BILL NUMBER: SB 362 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY AUGUST 2, 2010
AMENDED IN ASSEMBLY JUNE 28, 2010
AMENDED IN ASSEMBLY FEBRUARY 23, 2010
AMENDED IN ASSEMBLY JULY 6, 2009
AMENDED IN SENATE MAY 28, 2009
AMENDED IN SENATE MAY 20, 2009
INTRODUCED BY Senator Florez
FEBRUARY 25, 2009
An act to add Section 47060 to the Food and Agricultural Code,
and to add Sections 17158 and 24316 to the Revenue and
Taxation Code, relating to agriculture.
LEGISLATIVE COUNSEL'S DIGEST
SB 362, as amended, Florez. Agriculture: victory garden
growers: taxes: exclusion. growers.
Existing law provides for the direct marketing of agricultural
produce, including through certified farmers' markets, field retail
stands, or farm stands, subject to specified conditions.
This bill would authorize a victory garden grower, as defined,
that files a notice with, and pays a $50 filing fee to, the county
agricultural commissioner to sell fruits, nuts, or vegetables that he
or she grows in his or her garden directly to the public, including
at a farmers' market, or to a retailer or distributor or others,
within a 15-mile radius from the garden. The license would be
effective upon the filing of the notice and payment of the fee and
would be renewable annually. A licensed victory garden
grower would be exempt from certain state laws and local ordinances,
as specified. A licensed victory garden grower would
be subjec t to applicable state and local laws and
ordinances, except as provided. Because this bill would impose
new duties on local agencies, the bill would impose a state-mandated
local program.
A violation of any of these provisions would be a misdemeanor.
Because this bill would create a new crime, it would impose a
state-mandated local program.
The Personal Income Tax Law and the Corporation Tax Law provide
for various exclusions from gross income for the purposes of the
taxes imposed by those laws.
This bill would, for purposes of computing personal income and
corporation taxes, exclude from gross income any amounts received
from the sale of fruits, nuts, or vegetables grown by a licensed
victory garden grower pursuant to the license.
The California Constitution requires the state to reimburse local
agencies and school districts for certain costs mandated by the
state. Statutory provisions establish procedures for making that
reimbursement.
This bill would provide that with regard to certain mandates no
reimbursement is required by this act for a specified reason.
With regard to any other mandates, this bill would provide that,
if the Commission on State Mandates determines that the bill contains
costs so mandated by the state, reimbursement for those costs shall
be made pursuant to the statutory provisions noted above.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: yes.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 47060 is added to the Food and Agricultural
Code, to read:
47060. (a) Notwithstanding any other law, a person licensed as a
victory garden grower may, within a 15-mile radius from the garden,
sell fresh fruits, nuts, or vegetables that he or she grows in his or
her garden directly to the public, including at a farmers' market,
or to a retailer or distributor or others, including, but not limited
to, a grocer, market, school, or restaurant.
(b) For purposes of this section, a "victory garden grower" means
a person in this state who owns or leases a garden of a reasonable
size, not exceeding one acre in size, and grows fruits, nuts, or
vegetables, or any combination of these foods, in that garden. The
county agricultural commissioner may determine rules or guidelines of
general applicability addressing what is a reasonable size in his or
her county under the circumstances. However, no victory garden
grower shall be required to obtain the permission of the county
agricultural commissioner as a condition of obtaining or maintaining
a victory garden grower license, except for the notice and fee as
provided in subdivision (c).
(c) (1) In order to be licensed as a victory garden grower, the
grower shall file a notice, not exceeding one page in length, and
otherwise in a form as prescribed by the county agricultural
commissioner, along with a fifty-dollar ($50) filing fee, with the
county agricultural commissioner in the county in which the garden is
located. The license shall be effective upon the filing of the
notice and payment of the fee, and may be renewed annually by filing
another notice and paying the fifty-dollar ($50) filing fee.
(2) A photocopy of the notice, along with proof of payment of the
filing fee, which can be a photocopy of a check or money order or
other payment form, shall be prima facie evidence of the victory
garden grower's licenseholder status pursuant to this section, and
all persons shall be entitled to rely on that evidence. However, a
county agricultural commissioner may choose to issue, from time to
time, receipts or certificates evidencing the victory garden grower's
licenseholder status, and that receipt or certificate, if and when
issued, shall also be prima facie evidence of the victory garden
grower's licenseholder status pursuant to this section.
(d) (1) A licensed victory garden grower shall be exempt from any
state law and local county and city ordinance that requires a license
or permit to conduct the activities of a victory garden grower, or
that prohibits these activities, including, but not limited to, local
zoning and business license ordinances. However, except as provided
in subdivision (e), a licensed victory garden grower shall be subject
to all other applicable state and local laws relating to, but not
limited to, health and safety, noise, and prohibited poisons.
(2) The Legislature finds and declares that the encouragement and
development of community-based food gardens to serve their local
communities with locally grown foods is a matter of statewide
interest and concern. It is, therefore, the intent of the Legislature
that this section shall supersede all conflicting local laws and
shall apply in charter cities.
(d) Except as provided in subdivision (e), a licensed victory
garden grower shall be subject to all applicable state and local laws
and ordinances.
(e) The agricultural produce sold by a licensed victory garden
grower shall be exempt from size, standard pack, container, and
labeling requirements of state law. However, a county agricultural
commissioner may issue regulations or guidelines of general
applicability providing for point-of-sale identification of the
produce of a county's victory garden grower as "____ County Victory
Garden Produce" or "Victory Garden produce of ____ County," or
similar wording, and the identification regulations or guidelines
shall not impose any material or unreasonable cost or burden upon a
victory garden grower. In addition to the identification, a victory
garden grower may add an optional additional geographic statement of
origin for any victory garden produce, which reasonably identifies,
with customary publicly recognized names, the neighborhood or
microlocality of the victory garden. Any such neighborhood or
microlocality shall conform reasonably closely with the 15-mile
radius sale area applicable to the victory garden grower as provided
in this section.
SEC. 2. Section 17158 is added to the Revenue
and Taxation Code, to read:
17158. Gross income shall not include any amount received during
the taxable year by a person licensed pursuant to Section 47060 of
the Food and Agricultural Code from the sale of fruits, nuts, or
vegetables grown pursuant to the license.
SEC. 3. Section 24316 is added to the Revenue
and Taxation Code, to read:
24316. Gross income shall not include any amount received during
the taxable year by a person licensed pursuant to Section 47060 of
the Food and Agricultural Code from the sale of fruits, nuts, or
vegetables grown pursuant to the license.
SEC. 4. SEC. 2. No reimbursement is
required by this act pursuant to Section 6 of Article XIII B of the
California Constitution for certain costs that may be incurred by a
local agency or school district because, in that regard, this act
creates a new crime or infraction, eliminates a crime or infraction,
or changes the penalty for a crime or infraction, within the meaning
of Section 17556 of the Government Code, or changes the definition of
a crime within the meaning of Section 6 of Article XIII B of the
California Constitution.
However, if the Commission on State Mandates determines that this
act contains other costs mandated by the state, reimbursement to
local agencies and school districts for those costs shall be made
pursuant to Part 7 (commencing with Section 17500) of Division 4 of
Title 2 of the Government Code.