(1) The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. That law provides various exemptions from those taxes. On and after March 1, 2012, this bill would provide partial exemptions equal to specified percentages of state sales and use taxes imposed at a combined rate of 5% for the sale of, and the storage, use, or other consumption in this state of, tangible personal property, as defined, purchased for use by a qualified person, as defined, primarily in any stage of manufacturing, processing, refining, fabricating, or recycling of tangible personal property; in research and development; to maintain, repair, measure, or test specified tangible personal property; and by a contractor for use in a construction contract with a qualified person, as specified. The bill would require the Franchise Tax Board and the State Board of Equalization to provide specified information to the Director of Finance and would require the director to make certain determinations regarding whether this act has caused or will cause a net increase or decrease in the amount of revenues and to correspondingly increase or decrease the exemption to certain taxpayers that received only a limited exemption, as specified. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing law authorizes districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which conforms to the Sales and Use Tax Law. Exemptions from state sales and use taxes are incorporated in these laws. This bill would specify that this exemption does not apply to local sales and use taxes and transactions and use taxes. (2) The Personal Income Tax Law imposes taxes based upon taxable income. That law also allows specified credits, exemptions, and exclusions, and imposes an alternative minimum tax with respect to certain items of tax preferences. This bill would, for taxable years beginning on or after January 1, 2012, exclude from taxable income under this law an amount equal to 10% of the business income of a taxpayer, not to exceed $5,000, as specified, but would require the amount excluded to be included as an item of tax preferences for purposes of the alternative minimum tax. (3) The Personal Income Tax Law allows a standard deduction, as defined, in computing the income subject to tax. This bill would, for taxable years beginning on or after January 1, 2012, increase the standard deduction by 27%, as specified. (4) The Corporation Tax Law imposes taxes measured by income at a rate of 8.84%, as specified. The Corporation Tax Law imposes a minimum franchise tax of $800, except as provided, on every corporation incorporated in this state, qualified to transact intrastate business in this state, or doing business in this state, and a tax in an amount equal to the minimum franchise tax on every limited liability company registered, qualified to transact business, or doing business in this state, as specified. This bill would, for taxable years beginning on and after January 1, 2012, reduce that rate to 8.34% on the amount of net income that is less than or equal to $50,000 for the taxable year, except as specified. The bill would reduce the annual minimum franchise tax to $750 for taxable years beginning on or after January 1, 2012. (5) The Corporation Tax Law imposes taxes measured by income and, in the case of a business with income derived from or attributable to sources both within and without this state, apportions the income between this state and other states and foreign countries in accordance with a specified 4-factor formula based on the property, payroll, and sales within and without this state, except that in the case of an apportioning trade or business that derives more than 50% of its gross business receipts from conducting one or more qualified business activities, as defined, business income is apportioned in accordance with a specified 3-factor formula. That law, for taxable years beginning on or after January 1, 2011, allows a taxpayer to have that income apportioned in accordance with a single sales factor formula, except as provided, pursuant to an irrevocable annual election, as specified. That law also provides that sales of tangible and intangible personal property are in this state in accordance with specified criteria. This bill would, for taxable years beginning on or after January 1, 2012, revise the rules which determine whether a taxpayer is doing business within this state, revise the provisions which determine whether specific sales occur in this state, and require a taxpayer, except as provided, to apportion its income in accordance with a single sales factor. (6) This bill would include a change in state statute that would result in a taxpayer paying a higher tax the meaning of Section 3 of Article XIII A of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. (7) The California Constitution authorizes the Governor to declare a fiscal emergency and to call the Legislature into special session for that purpose. Governor Schwarzenegger issued a proclamation declaring a fiscal emergency, and calling a special session for this purpose, on December 6, 2010. Governor Brown issued a proclamation on January 20, 2011, declaring and reaffirming that a fiscal emergency exists and stating that his proclamation supersedes the earlier proclamation for purposes of that constitutional provision. This bill would state that it addresses the fiscal emergency declared and reaffirmed by the Governor by proclamation issued on January 20, 2011, pursuant to the California Constitution. (8) This bill would take effect immediately as a tax levy.
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(1) Existing law requires the State Board of Forestry and Fire Protection, on or before September 1, 2011, to adopt emergency regulations to establish a fire prevention fee in an amount not to exceed $150 to be charged on each structure on a parcel that is within a state responsibility area, as defined, and requires that the fire prevention fee be adjusted annually using prescribed methods. Existing law requires the State Board of Equalization to collect the fire prevention fees, as prescribed, commencing with the 2011–12 fiscal year. Existing law establishes the State Responsibility Area Fire Prevention Fund and prohibits the collections of fire prevention fees if, commencing with the 2012–13 fiscal year, there are sufficient amounts of moneys in the fund to finance specified fire prevention activities for a fiscal year. Existing law requires that the fire prevention fees collected, except as provided, be deposited into the fund and be made available, to the board and the Department of Forestry and Fire Protection for certain specified fire protection activities that benefit the owners of structures in state responsibility areas who are required to pay the fee. Existing law further requires the board, on and after January 1, 2013, to submit an annual written report to the Legislature on specified topics. This bill would repeal the above provisions relating to the fire prevention fees. (2) The California Constitution authorizes the Governor to declare a fiscal emergency and to call the Legislature into special session for that purpose. Governor Schwarzenegger issued a proclamation declaring a fiscal emergency, and calling a special session for this purpose, on December 6, 2010. Governor Brown issued a proclamation on January 20, 2011, declaring and reaffirming that a fiscal emergency exists and stating that his proclamation supersedes the earlier proclamation for purposes of that constitutional provision. This bill would state that it addresses the fiscal emergency declared and reaffirmed by the Governor by proclamation issued on January 20, 2011, pursuant to the California Constitution.
The Personal Income Tax Law allows individual taxpayers to contribute amounts in excess of their tax liability for the support of specified funds. This bill would, until January 1, 2016, allow a taxpayer to designate on a tax return that a specified amount in excess of his or her tax liability be deposited into the General Fund. The California Constitution authorizes the Governor to declare a fiscal emergency and to call the Legislature into special session for that purpose. Governor Schwarzenegger issued a proclamation declaring a fiscal emergency, and calling a special session for this purpose, on December 6, 2010. Governor Brown issued a proclamation on January 20, 2011, declaring and reaffirming that a fiscal emergency exists and stating that his proclamation supersedes the earlier proclamation for purposes of that constitutional provision. This bill would state that it addresses the fiscal emergency declared and reaffirmed by the Governor by proclamation issued on January 20, 2011, pursuant to the California Constitution.
Existing law creates the California renewables portfolio standard program (RPS program) and the Renewable Energy Resources Program to increase the amount of electricity generated per year from eligible renewable resources, as defined. Effective on the 91st day after the adjournment of the 2011–12 First Extraordinary Session, the Energy Commission is required to refer a local publicly owned electric utility to the State Air Resources Board if the utility fails to comply with these programs and authorizes the state board to impose penalties. This bill would delete these provisions and instead authorize the Energy Commission to impose certain civil penalties on a local publicly owned utility that fails to comply with these programs. The bill would require the Energy Commission to establish, by regulation, a prescribed penalty structure. The bill would subject any order imposing penalties to judicial review and enforcement. Existing law requires the State Air Resources Board to deposit any penalties it collects to enforce these programs into the Air Pollution Control Fund. This bill would delete this requirement and instead require the Energy Commission to deposit any civil penalties imposed on a local publicly owned utility in the Energy Resources Programs Account of the General Fund, to be available, upon appropriation, for the purposes of the program. The bill would make conforming changes. This bill would incorporate additional changes in Section 399.30 of the Public Utilities Code, proposed by SB 23, to be operative only if SB 23 and this bill are both chaptered and become effective January 1, 2012, and this bill is chaptered last.
This measure would continue designation and observance of the month of October as Italian American Heritage Month. This measure would also encourage the Legislature to continue the Italian American Legislator Project and welcome the exhibit "The Italian American Legislator Project of 2011: A Legacy of Service to the California Legislature" to the State Capitol Building in October 2011 and encourage all Californians, through the K–12 curriculum and otherwise, to learn about the history, role, and contributions of Italian Americans to the State of California.
Existing law establishes various programs for the prevention of disease and the promotion of health to be administered by the State Department of Public Health, including, but not limited to, administration of the Medical Waste Management Act relating to the regulation of medical waste, including, but not limited to, provisions related to the treatment, containment, and storage of medical waste. The act authorizes the consolidation into a common container specified medical waste, biohazardous waste, and sharps waste, if the consolidated waste is treated by an approved extremely high heat technology, as specified. The act requires the container to be labeled with the biohazardous waste symbol and the words "HIGH HEAT ONLY" or other label approved by the department. This bill would authorize the reuse of a common container for specified wastes and would require the consolidated waste to be treated by either incineration at a permitted medical waste treatment facility or with an alternative technology, as specified. This bill would, in relation to the label requirement, authorize the use of the word "INCINERATION" in addition to the words "HIGH HEAT ONLY" or other label approved by the department.
Existing law authorizes victims of domestic violence or stalking and reproductive health care providers, employees, and volunteers, as defined, to complete an application to be approved by the Secretary of State for the purposes of enabling state and local agencies to respond to requests for public records without disclosing a program participant's residence address contained in any public record. Existing law prohibits the Secretary of State from making a program participant's address publicly available, except in specified circumstances, including when the participant's program certification has been canceled. This bill would specify, instead, that a participant's personal address may be revealed after termination of certification only if the participant's termination resulted from the program manager determining that false information was used as a subterfuge to avoid detection of illegal or criminal activity or apprehension by law enforcement. This bill would, for purposes of the program for victims of domestic violence or stalking, prohibit a person, business, or association from knowingly and intentionally publicly posting or displaying on the Internet, or soliciting, selling, or trading on the Internet, specified personal information of a program participant or other persons residing at the same address with a prescribed intent to cause great bodily harm or place a person in objectively reasonable fear for his or her personal safety. The bill would also prohibit a person, business, or association from intentionally publicly posting or displaying on the Internet specified personal information of a program participant or other persons residing at the same address if the participant has made a demand on the person, business, or association to not disclose that information, as specified. Violation of these provisions would be subject to specified civil penalties. The bill would prohibit a person from posting on the Internet the home address, the telephone number, or personal identifying information of a domestic violence or stalking victim program participant or the program participant's family members who are participating in the program, or a provider, employee, volunteer, or patient of a reproductive health facility or individual residing at the same address with the intent that another person imminently use that information to commit a crime involving violence or a threat of violence against the participant or the program participant's family members who are participating in the program. Violations of these provisions would be a crime, punishable as specified. By creating a new crime, this bill 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.
Existing law, the Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000, sets forth the procedures for incorporations and changes of organizations of cities, including procedures for disincorporation. This bill would provide that every city with a population of less than 150 people as of January 1, 2010, would be disincorporated into that city's respective county as of 91 days after the effective date of the bill, unless a county board of supervisors determines, by majority vote within the 90-day period following enactment of these provisions, that continuing such a city within that county's boundaries would serve a public purpose if the board of supervisors determines that the city is in an isolated rural location that makes it impractical for the residents of the community to organize in another form of local governance. The bill would also require the local agency formation commission within the county to oversee the terms and conditions of the disincorporation of the city, as specified. The bill would become operative only if AB 781 of the 2011–12 Regular Session is enacted.
Existing law requires persons who have been convicted of specified crimes, and other persons as required by a court, to register as sex offenders. Existing law sets forth the procedure for registering and provides that a violation of the sex offender registration law is a crime, punishable as specified. The bill would, commencing January 1, 2013, require a person who is required to register as a sex offender to provide to the law enforcement agency with which he or she last registered all of his or her online names, addresses, e-mail addresses, and instant messaging user names for all of his or her accounts on social networking Internet Web sites, as defined, at the time of original registration or any subsequent registration and within 30 days of establishing a new online name, address, or account, as specified, and would make it a misdemeanor to fail to do so. This bill would permit information received pursuant to these provisions to be shared with other local law enforcement agencies, upon request. By creating a new crime, this bill 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.