(1) Existing law, until July 1, 2011, imposes a state sales and use tax on retailers and on the storage, use, or other consumption of tangible personal property in this state at the rate of 714% of the gross receipts from the retail sale of tangible personal property in this state and of the sales price of tangible personal property purchased from any retailer for storage, use, or other consumption in this state. Existing law reduces the state sales and use tax rate by 1% on July 1, 2011. The Vehicle License Fee Law establishes, until July 1, 2011, in lieu of any ad valorem property tax upon vehicles, an annual license fee for any vehicle subject to registration in this state in the amount of 1.15% of the market value of that vehicle, as provided. Existing law, on and after July 1, 2011, reduces that rate to 0.65%. This measure would extend the existing sales and use tax rate and vehicle license fees until July 1, 2016, and would deposit the revenues derived from the increase in those taxes into the Local Revenue Fund 2011, established by this measure, to be appropriated by the Legislature to fund the provision of public safety services, as described, by local agencies pursuant to the 2011 Realignment Legislation, as defined. This measure would also provide that the assignment of responsibilities to local agencies under the 2011 Realignment Legislation shall not be reimbursable as a new program or higher level of service, but would require reimbursement to local agencies resulting from subsequent state actions under certain circumstances. This measure would further state that local agency costs increased in complying with statutory open meeting requirements shall not be deemed a reimbursable state mandate. This measure would additionally provide, when the rates in the above-described taxes cease to be operative, for the appropriation of state funds in an equivalent amount to fund the provision of Public Safety Services. (2) The Personal Income Tax Law imposes taxes based upon taxable income. That law also allows credits for personal exemptions, and imposes an alternative minimum tax, as specified. Existing law, for taxable years beginning on or after January 1, 2009, and before January 1, 2011, decreased the amount allowable as a credit for personal exemption for dependents, increased the tax rate applicable to taxable income, and increased the alternative minimum tax rate, as provided. This measure would continue the decrease in the amount allowable as a credit for personal exemption for dependents, the increase in the tax rate applicable to taxable income, and the increase in the alternative minimum tax rate for taxable years beginning before January 1, 2016. This bill would require the Controller to deposit 6.5% of the net personal income tax receipts, as defined, into the Education Protection Account, established by this measure. Funds in the account would be appropriated by the Legislature for the support of school districts and community college districts, and would apply to the state's constitutional minimum funding obligation under Proposition 98.
Sponsored bills
The Bradley-Burns Uniform Local Sales and Use Tax Law (Bradley-Burns Law) authorizes a county that adopts a specified ordinance to impose local sales and use taxes at a rate of 1.25%, and similarly authorizes a city, located within a county imposing those taxes, to impose local sales and use taxes at a rate of 1% or less, which is credited against the county taxes. Existing law temporarily suspends, during the revenue exchange period, the authority for a county and city to impose local sales and use taxes at the rate of 0.25% under the Bradley-Burns Law by requiring, for that period, sales and use tax rates of 1% for a county and 0.75% or less for a city. Existing law defines the "revenue exchange period" as the period on and after July 1, 2004, and before the first day of the first calendar quarter commencing more than 90 days following a specified notification by the Director of Finance to the State Board of Equalization. Existing law requires the auditor of each county, during the fiscal adjustment period, as defined, to decrease the amount of ad valorem property tax revenue otherwise allocated to a county's Educational Revenue Augmentation Fund by the countywide adjustment amount, which is measured by the combined revenue loss of the county, and the cities therein, resulting from the temporary suspension of the authority to impose a portion of their sales and use taxes. Existing law requires the auditor to instead allocate this amount among the county, and the cities therein, in reimbursement of their revenue losses resulting from that suspension. This bill would end the temporary suspension of the authority of a county and city to impose sales and use taxes at the rate of 0.25% under the Bradley-Burns Law by redefining the "revenue exchange period" to a period ending on June 30, 2011. This bill would also make this provision temporarily suspending that authority during the revenue exchange period inoperative on July 1, 2011. The bill would make related and conforming changes. By imposing new duties upon local officials with respect to the allocation of ad valorem property tax revenues, this bill would impose a state-mandated local program. Existing law prescribes the percentage of General Fund Revenues appropriated for school districts and community college districts for purposes of the provisions of the California Constitution requiring minimum funding for the public schools. This bill would require the Director of Finance to adjust that percentage in a specified manner. This bill would appropriate $1,000 from the General Fund to the State Board of Equalization for administrative operations. 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 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. This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
This measure would proclaim October 22 to October 30, 2011, as including Red Ribbon Week, and would encourage all Californians to help build drug-free communities and participate in drug prevention activities.
The California Integrated Waste Management Act of 1989 establishes an integrated waste management program administered by the Department of Resources Recycling and Recovery. The act requires a local jurisdiction to adopt an ordinance requiring the provision of adequate areas for collecting and loading recyclable materials in development projects, including residential buildings having 5 or more living units. A local agency is prohibited from issuing a building permit to a development project, unless the project provides adequate areas for collecting and loading recyclable materials. This bill would enact the Renters' Right to Recycle Act, to require an owner of a multifamily dwelling, defined as a residential facility that consists of 5 or more living units, to arrange for recycling services that are appropriate and available for the multifamily dwelling, consistent with state or local laws or requirements applicable to the collection, handling, or recycling of solid waste, except as provided. This bill would provide that it would become operative only if AB 341 of the 2011–12 Regular Session is not enacted and does not become effective on or before January 1, 2012.
This measure would proclaim the month of March of every year as Read Across California Month and request that public and private stakeholders work together to raise awareness of the importance of reading to young children and the importance of independent reading among our pupils and citizens of California by encouraging everyone to read for 30 minutes for 30 days during the month of March of every year, in conjunction with the Read Across America campaign held annually on March 2.
This measure would recognize June 19, 2011, as Veterans of the Republic of Vietnam Armed Forces Day, in memory of the soldiers who sacrificed their lives for freedom and democracy and the victims of the Vietnam War, and in honor of the survivors, activists, and freedom fighters of that war.
This measure would recognize March 31, 2011, as the anniversary of the birth of César Chávez, and would call upon all Californians to participate in appropriate observances to remember César Chávez as a symbol of hope and justice to all persons.
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 property tax law provides, pursuant to the authorization of the California Constitution, for the exemption from property taxation of the principal residence of a disabled veteran, a veteran's spouse, and the unmarried surviving spouse, in the case in which the veteran has, as a result of a service-connected disease or injury, died while on active duty in military service. Existing property tax law specifies that property is a veteran's principal residence if the veteran would principally reside at that property if not for his or her confinement to a hospital or other care facility. This bill would, beginning with the lien date for the 2012–13 fiscal year and for each fiscal year thereafter, specify that property is an unmarried surviving spouse's principal residence if the unmarried surviving spouse would principally reside at that property if not for his or her confinement to a hospital or other care facility. This bill would also correct an erroneous cross-reference in this provision. This bill would additionally make technical, nonsubstantive changes that would consolidate the provisions relating to the date when property becomes eligible for the disabled veterans' exemption, and would make other conforming changes. This bill would also make other clarifying changes, including clarifying that the exemption terminates for an unmarried surviving spouse of a disabled veteran when that surviving spouse remarries.