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 increase the amount of the tax authorized to be levied under these provisions to $0.25 per aerosol paint container or felt tip marker meeting specified requirements, 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 and other marking substances. The bill would also require any jurisdiction implementing the tax to provide retailers of products subject to the tax the option to store or display the products in an area continuously observable by employees, as specified, or in an area not accessible to the public without employee assistance.