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. Under existing sales and use tax regulations, gross receipts from a retail sale of a smartphone sold in a bundled transaction with wireless telecommunication service is generally equal to the amount of the unbundled sales price of the smartphone. This bill would, instead, limit the gross receipts from a retail sale of a smartphone sold in a bundled transaction with wireless telecommunication service to the bundled sales price of the smartphone. 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 generally conforms to the Sales and Use Tax Law. Amendments to state sales and use taxes are incorporated into these laws. Section 2230 of the Revenue and Taxation Code provides that the state will reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions. This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to this bill. This bill would take effect immediately as a tax levy.
Sponsored bills
(1) Existing law requires the State Board of Education to develop guidelines that school districts may use in the development of teacher evaluation procedures, and distribute such guidelines to every school district. This bill would require the state board to revise, update, and adopt guidelines that school districts may use in the development of teacher evaluation procedures by July 1, 2016. The bill would also require that the updated guidelines include a determination of a teacher's overall performance, as specified. (2) Existing law authorizes the governing board of a school district or a county board of education, as specified, after a public hearing on the matter, to request the state board to waive all or part of any section of the Education Code or any regulation adopted by the state board that implements a provision of the Education Code that may be waived, except for specified provisions. This bill would prohibit the state board from granting any waiver request by a governing board of a school district if the state board finds that the governing board of the school district is out of compliance with specified requirements relating to teacher evaluation. (3) Existing law states the intent of the Legislature that governing boards of school districts establish a uniform system of evaluation and assessment of the performance of all certificated personnel within each school district of the state. Existing law requires the governing board of each school district to establish standards of expected pupil achievement at each grade level in each area of study and to evaluate and assess certificated employee performance on a continuing basis as it reasonably relates to the progress of pupils toward the established standards and, if applicable, the state adopted academic content standards as measured by state adopted criterion referenced assessments, the instructional techniques and strategies used by the employee, the employee's adherence to curricular objectives, and the establishment and maintenance of a suitable learning environment, within the scope of the employee's responsibilities. Existing law authorizes school district governing boards to develop and adopt additional evaluation and assessment guidelines or criteria. This bill would encourage the governing board of a school district to use peer observation and surveys of parents and pupils as part of the evaluation and assessment guidelines and criteria. (4) Existing law requires that an evaluation and assessment of the performance of a certificated employee be made on a continuing basis, as provided. This bill would instead require an annual evaluation and assessment of the performance of a certificated employee. The bill would require the evaluation and assessment to include a determination of the teacher's performance, as specified. By requiring school districts to perform additional duties, this bill would impose a state-mandated local program. The bill would provide that, to the extent these provisions conflict with any provision of a collective bargaining agreement entered into before January 1, 2016, by a public school employer and an exclusive bargaining representative, the provisions shall not apply to the school district until the expiration or renewal of that collective bargaining agreement. (5) This bill would update cross-references and would make other nonsubstantive changes. (6) 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, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to these statutory provisions.
The California Global Warming Solutions Act of 2006 designates the State Air Resources Board as the state agency charged with monitoring and regulating sources of emissions of greenhouse gases. The state board is required to adopt a statewide greenhouse gas emissions limit equivalent to the statewide greenhouse gas emissions level in 1990 to be achieved by 2020, and to adopt rules and regulations in an open public process to achieve the maximum, technologically feasible, and cost-effective greenhouse gas emissions reductions. The act authorizes the state board to include the use of market-based compliance mechanisms. Existing state board regulations require specified entities to comply with a market-based compliance mechanism beginning January 1, 2013, and require additional specified entities to comply with that market-based compliance mechanism beginning January 1, 2015. This bill would instead exempt those categories of persons or entities that did not have a compliance obligation, as defined, under a market-based compliance mechanism beginning January 1, 2013, from being subject to that market-based compliance mechanism through December 31, 2020. This bill would declare that it is to take effect immediately as an urgency statute.
The Alcoholic Beverage Control Act prescribes the terms, conditions, and fees for the issuance of various licenses for the sale of alcoholic beverages. The act authorizes the issuance of a caterer's permit, upon application to the Department of Alcoholic Beverage Control, to a licensee under an on-sale general license, an on-sale beer and wine license, a club license, or a veterans' club license, that authorizes the holder of the permit to sell alcoholic beverages at specified locations and events, including, among others, conventions, sporting events, and trade exhibits. This bill would make nonsubstantive changes to this provision.
Existing law prohibits an optician, optometrist, or physician and surgeon from dispensing, prescribing, or selling eyeglasses to a person who's sight is limited to one eye, or to specified public safety personnel who would normally wear those eyeglasses for on-duty employment, unless the eyeglasses are made of specified materials to resist shattering and the frames are nonflammable. An optician, optometrist, or physician and surgeon who violates these provisions is subject to discipline by his or her accrediting board. This bill would make a technical, nonsubstantive change to these provisions.
Existing property tax law provides, pursuant to the authority of a specified provision of the California Constitution, for a homeowners' exemption in the amount of $7,000 of the full value of a "dwelling," as defined, and authorizes the Legislature to increase this exemption. This bill, beginning with the lien date for the 2016–17 fiscal year, would increase the homeowners' exemption from $7,000 to $25,000 of the full value of a dwelling. This bill would also require, for the 2017–18 fiscal year and for each fiscal year thereafter, the county assessor to adjust the amount of the homeowners' exemption by the percentage change in the House Price Index for California for the first 3 quarters of the prior calendar year, as specified. The California Constitution requires the Legislature, whenever it increases the homeowners' property tax exemption, to provide a comparable increase in benefits to qualified renters. The Personal Income Tax Law authorizes various credits against the taxes imposed by that law, including a credit for qualified renters in the amount of $120 for married couples filing joint returns, heads of household, and surviving spouses if adjusted gross income is $50,000 or less, and in the amount of $60 for other individuals if adjusted gross income is $25,000 or less. Existing law requires the Franchise Tax Board to annually adjust for inflation these adjusted gross income amounts. This bill would, for taxable years beginning on and after January 1, 2016, increase this credit for a qualified renter to $428 for married couples filing joint returns, heads of household, and surviving spouses if adjusted gross income is $50,000 or less, as adjusted for inflation, and to an amount equal to $214 for other individuals if adjusted gross income is $25,000 or less, as adjusted for inflation. The bill would also require, for taxable years beginning on or after January 1, 2017, the Franchise Tax Board to annually adjust for inflation, based upon the California Consumer Price Index, the amount of these credits. The bill would also make technical, nonsubstantive changes to the renters' credit. The California Constitution requires the Legislature, in each fiscal year, to reimburse local governments for the revenue losses incurred by those governments in that fiscal year as a result of the homeowners' property tax exemption. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to these statutory provisions. This bill would take effect immediately as a tax levy.
(1) Existing law establishes the California State University, under the administration of the Trustees of the California State University, the University of California, under the administration of the Regents of the University of California, and the California Community Colleges, under the administration of the Board of Governors of the California Community Colleges, as the 3 segments of public postsecondary education in this state. Existing law appropriates funding, in the annual Budget Act and in other statutes, from the state General Fund for the support of these segments. Existing law also authorizes these segments to require their students to pay mandatory systemwide fees and tuition, among other costs, for matriculation at these institutions. Proposition 30, known as the Schools and Local Public Safety Protection Act of 2012, was approved by the voters at the November 6, 2012, statewide general election and, among other things, increases personal income tax and sales and use tax rates and provides revenue for public elementary and secondary schools and community colleges. This bill would express a finding and declaration of the Legislature, and express the intent of the Legislature, relating to the enactment of Proposition 30 by the voters and to the provision of funding to the California State University, the University of California, and the California Community Colleges. The bill, from the 2015–16 fiscal year to the 2018–19 fiscal year, inclusive, would prohibit mandatory systemwide fees or tuition charged to students of the California State University from exceeding the level of the mandatory systemwide fees or tuition charged to students of the California State University for the 2014–15 fiscal year. The bill, from the 2015–16 fiscal year to the 2018–19 fiscal year, inclusive, would prohibit the mandatory systemwide fees charged to students of the California Community Colleges from increasing beyond the level of the mandatory systemwide fees charged to students of the California Community Colleges for the 2014–15 fiscal year. The bill, from the 2015–16 fiscal year to the 2018–19 fiscal year, inclusive, would prohibit the mandatory systemwide fees or tuition charged to students of the University of California from exceeding the level of the mandatory systemwide fees or tuition charged to students of the University of California for the 2014–15 fiscal year. (2) Existing law prohibits a campus of the California State University, or the Chancellor of the California State University, or both, from approving a student success fee before January 1, 2016. Existing law requires, during the 2014–15 fiscal year, the chancellor to conduct a review of the California State University Student Fee Policy relating to student success fees and to recommend to the Trustees of the California State University changes to the fee policy. This bill, commencing with the 2015–16 fiscal year, would prohibit the imposition of a student success fee at a campus of a segment of public postsecondary education unless the student success fee is approved by a favorable vote of 2 3 "?> a majority of those students voting at an election of the student body held at that campus within the preceding 48 months. (3) This bill would declare that it is to take effect immediately as an urgency statute.
Existing law requires a certificated probationary employee to become a permanent employee of a school district if his or her probationary period commenced during the 1983–84 fiscal year or any fiscal year thereafter, the school district has an average daily attendance of 250 pupils or more, the employee completes 2 consecutive school years, and the employee is reelected for the next succeeding school year to a position requiring certification. This bill would make these provisions inoperative on July 1, 2018, and would repeal them as of January 1, 2019. This bill would, after July 1, 2018, require a certificated probationary employee to become a permanent employee of a school district if the school district has an average daily attendance of 250 pupils or more, the employee completes 3 consecutive school years, received 3 consecutive evaluation ratings of effective or better, and is reelected for the next succeeding school year to a position requiring certification. The bill would require a certificated employee to lose permanent status if specified conditions occur. The bill would require school districts to offer a professional growth or remediation plan to certain certificated employees. By requiring school districts to perform additional duties, 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, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to these statutory provisions. This bill would become operative only if AB 1078 of the 2015–16 Regular Session is also enacted and takes effect on or before January 1, 2016.
Existing law makes it a misdemeanor to engage in disorderly conduct that delays or prevents a fire from being timely extinguished or to resist or interfere with the lawful efforts of a firefighter in the discharge of an official duty. Existing law makes it a misdemeanor to impede police officers, firefighters, emergency personnel, or military personnel, in the performance of their duties in coping with an emergency. This bill would make it unlawful to knowingly, intentionally, or recklessly operate an unmanned aircraft or unmanned aircraft system, as defined, in a manner that prevents or delays the extinguishment of a fire, or in any way interferes with the efforts of firefighters to control, contain, or extinguish a fire. The bill would make a violation of this prohibition punishable by imprisonment in a county jail not to exceed 6 months, by a fine not to exceed $5,000, or by both that fine and imprisonment. 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. This bill would declare that it is to take effect immediately as an urgency statute.
(1) Existing law authorizes the governing board of a school district to allow pupils whom the district has determined would benefit from advanced scholastic or vocational work to attend community college as special part-time or full-time students, subject to recommendation by the school principal and parental permission. This bill would authorize the governing board of a school district to authorize a pupil, upon recommendation of the principal of the pupil's school of attendance, and with parental consent, to attend a community college during any session or term as a special part-time or full-time student and to undertake one or more STEM courses, as defined to mean courses in science, technology, engineering, or mathematics, offered at the community college if that pupil has exhausted all opportunities to enroll in an equivalent course at the high school of attendance, or at an adult education program, continuation school, regional occupational center or program, or any other program offered by that school district. The bill also would authorize the governing board of a community college district to enter into a formal partnership with a school district or school districts located within its immediate service area to allow secondary school pupils to attend a community college if those pupils have exhausted all opportunities to enroll in an equivalent STEM course at the high school of attendance, adult education program, continuation school, regional occupational center or program, or any other program offered by that school district. The bill would require the partnership agreement to outline the terms of the partnership, as specified. The bill would require a community college district and a school district, as a condition of, and before adopting, a partnership agreement, to present the adoption of the partnership agreement as an information item at regularly scheduled open meetings of their respective governing boards, and to take testimony from the public and approve or disapprove the proposed partnership agreement at subsequent regularly scheduled open public hearings of their respective governing boards. The bill would require, for each partnership entered into under the bill, the affected community college district and school district to file an annual report, containing specified data, with the Office of the Chancellor of the California Community Colleges, which would transmit this annual report to the Legislature, the Director of Finance, the Superintendent of Public Instruction, and the governing boards of the participating school districts and community college districts, as specified. (2) Existing law requires the governing board of a community college district to assign a low enrollment priority to a pupil attending community college pursuant to a recommendation from his or her principal or school district or a petition from his or her parents, in order to ensure that these pupils, admitted as special part-time or full-time students, do not displace regularly admitted students. This bill would authorize the governing board of a community college district to assign an enrollment priority to pupils attending community college pursuant to a partnership agreement established under the bill. The bill would require community college districts, in assigning an enrollment priority under this provision, to ensure that these pupils do not displace regularly admitted community college students. The bill would prohibit a community college district from receiving an allowance or apportionment for an instructional activity for which a school district has been, or will be, paid. (3) This bill would also make various nonsubstantive changes, and delete obsolete provisions.