Taxation.

Existing law imposes a state sales and use tax on retailers and on the storage, use, or other consumption of tangible personal property in this state at the rate of 614% of the gross receipts from the retail sale of tangible personal property in this state and of the sales price of tangible personal property purchased from any retailer for storage, use, or other consumption in this state. This bill would provide that the state sales and use tax rate on the sale of, and on the storage, use, or other consumption of, tangible personal property, would increase 112% to a rate of 734% from March 1, 2009, to and including December 31, 2011. The Alcoholic Beverage Tax Law imposes an excise tax, at specified rates, for the privilege of selling or possessing for sale beer, wine, sparkling wine, sparkling cider, and distilled spirits. The proceeds from the excise tax are deposited in the Alcoholic Beverage Control Fund for transfer to the General Fund. The Alcoholic Beverage Tax Law also imposes a surtax, at specified rates, for the privilege of selling or possessing for sale, beer, wine, sparkling cider, and distilled spirits. The proceeds from this surtax are deposited into the General Fund. This bill would, beginning on February 1, 2009, impose an additional surtax on beer, wine, sparkling cider, and distilled spirits, and would also impose a surtax on sparkling wines. This bill would require that the revenues derived from the additional taxes be remitted to the State Board of Equalization and deposited in the General Fund. Existing law imposes various taxes, including taxes on the privilege of engaging in certain activities. The Fee Collection Procedures Law, the violation of which is a crime, provides procedures for the collection of certain fees and surcharges. This bill would impose an oil severance tax on and after February 1, 2009, upon any producer for the privilege of severing oil from the earth or water in this state for sale, transport, consumption, storage, profit, or use, as provided, at the rate of 9.9% of the gross value of each barrel of oil severed. The tax would be administered by the Department of Conservation and would be collected pursuant to the procedures set forth in the Fee Collection Procedures Law. The bill would require the department to deposit all tax revenues, penalties, and interest collected pursuant to these provisions into the General Fund, except for a specified sum, which would be required to be deposited into the Oil, Gas, and Geothermal Administrative Fund. Because this bill would expand the scope of the Fee Collection Procedures Law, the violation of which is a crime, it would impose a state-mandated local program. 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 no reimbursement is required by this act for a specified reason. This bill would result in a change in state taxes for the purpose of increasing state revenues within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. The California Constitution authorizes the Governor to declare a fiscal emergency and to call the Legislature into special session for that purpose. The Governor issued a proclamation declaring a fiscal emergency, and calling a special session for this purpose, on December 1, 2008. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on December 1, 2008, pursuant to the California Constitution. This bill would take effect immediately as a tax levy, but the operative dates of its provisions would be the dates specified in its provisions.