Utility user taxes: exemption: clean energy resource.

Existing law generally provides that the legislative body of any city and any charter city may make and enforce all ordinances and regulations with respect to municipal affairs, as provided, including, but not limited to, a utility user tax on the consumption of gas and electricity. Existing law provides that the board of supervisors of any county may levy a utility user tax on the consumption of, among other things, gas and electricity in the unincorporated area of the county. Existing law, until January 1, 2020, exempts from any utility user tax on the consumption of electricity imposed by a local jurisdiction, as defined, the consumption of electricity generated by a clean energy resource for the use of a customer or the customer's tenants. This bill would extend the repeal date of the above-described exemption from January 1, 2020, to January 1, 2027. The bill would include findings that the changes proposed by this bill address a matter of statewide concern rather than a municipal affair and, therefore, apply to all cities, including charter cities.