Local taxation: personal income taxes: vehicle license fees.

Existing law authorizes various local governmental entities to impose local taxes for various purposes. This bill would authorize the board of supervisors of any county or city and county, by ordinance, to propose to the voters either a local personal income tax or a local vehicle license fee, or both, in accordance with specified requirements. This bill would require the Department of Motor Vehicles to administer the local vehicle license fee, and would require, prior to the operative date of any ordinance imposing a local vehicle license fee, the county or city and county to contract with the Department of Motor Vehicles to perform this function. This bill would require the county or city and county to reimburse the Department of Motor Vehicles pursuant to the contract. This bill would require the revenues derived from the local vehicle license fee to be deposited in the State Treasury to the credit of the Local Vehicle License Fee Account, which this bill would create. This bill would continuously appropriate those moneys to the Controller for allocation to each county and city and county in which the local vehicle license fee is imposed. This bill would require the Franchise Tax Board to administer the local personal income tax, and would require, prior to the operative date of any ordinance imposing a local personal income tax, the county or city and county to contract with the Franchise Tax Board to perform this function. This bill would require the county or city and county to reimburse the Franchise Tax Board pursuant to the contract. This bill would authorize the Franchise Tax Board to adopt regulations necessary to administer the local personal income tax. This bill would require the revenues derived from the local personal income tax to be deposited in the State Treasury to the credit of the Local Personal Income Tax Account, which this bill would create. This bill would continuously appropriate those moneys to the Controller for allocation to each county and city and county in which the local personal income tax is imposed.