(1) Existing laws impose state sales and use taxes 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, at the cumulative state rate of 6.5%, and provides various exemptions from those taxes. This bill would exempt from those state taxes, on and after January 1, 2017, and before January 1, 2022, the gross receipts from the sale of, and the storage, use, or other consumption of, qualified tangible personal property purchased for use by a qualified person for use primarily in any stage of manufacturing, processing, refining, fabricating, or recycling of tangible personal property, as specified, or for use primarily in research and development, as specified, or to maintain, repair, measure, or test that tangible personal property. The bill would also exempt from those taxes the gross receipts from the sale of, and the storage, use, or other consumption of, tangible personal property purchased for use by a contractor, as specified, for a qualified person. The bill would require the purchaser to furnish the retailer with an exemption certificate, as specified. This bill would also require the Legislative Analyst's Office to conduct a study, by January 1, 2019, using information provided by the State Board of Equalization, to measure the effects of the 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 into these laws. This bill would specify that this exemption does not apply to local sales and use taxes and transactions and use taxes. (2) This bill would take effect immediately as a tax levy.
Sponsored bills
This measure would designate that January 20, 2014, be observed as the official memorial of the late Dr. Martin Luther King, Jr.'s birth and commemorate Martin Luther King, Jr. Day and the work of Dr. Martin Luther King, Jr. and the Civil Rights Movement in changing public policy in California and in the United States of America. This measure would also recognize the anniversaries of the Emancipation Proclamation and the March on Washington in connection with the advancement of civil rights.
Existing law, the California Street Terrorism Enforcement and Prevention Act, makes it unlawful to engage in criminal gang activity, including actively participating in any criminal street gang with knowledge that its members engage in or have engaged in a pattern of criminal gang activity, and willfully promoting, furthering, or assisting in any felonious criminal conduct by members of the gang. This bill would require, prior to a local law enforcement agency designating, or submitting a document to the Attorney General's office for the purpose of designating, a person as a gang member, associate, or affiliate in a shared gang database, as defined, the local law enforcement agency to provide written notice to the person and his or her parent or guardian of the designation and the basis for the designation if the person is under 18 years of age, except as specified. The bill would authorize the person or his or her parent or guardian to submit written documentation contesting the designation and would require the local law enforcement agency to provide written verification of its decision within 60 days.
Existing law requires the Secretary of the Department of Corrections and Rehabilitation to implement in every state prison literacy programs that are designed to ensure that, upon parole, inmates are able to achieve a 9th grade reading level. Existing law further requires the department to prepare an implementation plan for the literacy programs and to request sufficient funds to make the programs available to a certain percentage of inmates by specified dates. This bill would instead require the department to implement literacy programs that are designed to ensure that upon parole inmates are able to achieve the goals specified in this bill. This bill would require the department to prepare an implementation plan and request sufficient funds to, among other things, offer academic programming throughout an inmate's incarceration that focuses on increasing the reading ability of an inmate to at least a 9th grade level and, for an inmate reading at a 9th grade level or higher, focus on helping the inmate obtain a general education development certificate, or its equivalent, or high school diploma. This bill would also make technical, nonsubstantive changes to these provisions.
Under existing law, the Lanterman Developmental Disabilities Services Act, the State Department of Developmental Services contracts with regional centers to provide services and supports to individuals with developmental disabilities. Existing law requires the department to implement a quality assessment system, as prescribed, to enable the department to assess the performance of the state's developmental services system and to improve services for consumers. Under existing law, the department is required, in consultation with stakeholders, to identify a valid and reliable quality assurance instrument that assesses consumer and family satisfaction, provision of services, and personal outcomes, and, among other things, includes outcome-based measures such as health, safety, and well-being. Under existing law, the department is required to contract with an independent agency or organization that is, in part, experienced in designing valid quality assurance instruments, to implement the system. This bill would additionally require the quality assurance instrument to assess the provision of services in a linguistically and culturally competent manner and include outcome-based measures to evaluate the linguistic and cultural competency of regional center services that are provided to consumers across their lifetimes. This bill would require the independent agency or organization the department contracts with to be experienced in issues relating to linguistic and cultural competency. The bill would include legislative findings and declarations.
Existing law requires certain veterans of a war in which the United States is or has been engaged, upon application and presentation to the Department of Parks and Recreation of certain proof, including proof of a disability or proof of being held captive as a prisoner of war, to be issued a pass entitling the bearer use of all facilities, including boat launching facilities, in units of the state park system. This bill would authorize the department to offer a veteran, as defined, or current active duty or reserve military personnel for the United States Armed Forces or the National Guard of any state, a reduced fee or free day use of the California state parks, as provided, on Memorial Day and Veterans Day if certain conditions are met, including that proper proof is supplied.
Existing law establishes the Safe Drinking Water State Revolving Fund, which is continuously appropriated to the department for the provision of grants and revolving fund loans to provide for the design and construction of projects for public water systems that will enable suppliers to meet safe drinking water standards. Existing law requires the department to establish criteria to be met for projects to be eligible for consideration for this funding. This bill would authorize the department to assess a specified annual charge in lieu of interest on loans for water projects made pursuant to the Safe Drinking Water State Revolving Fund, and deposit that money into the Safe Drinking Water Small Community Emergency Grant Fund, which the bill would create in the State Treasury. The bill would limit the grant fund to a maximum of $50,000,000. The bill would authorize the department to expend the money for grants for specified water projects that serve disadvantaged and severely disadvantaged communities, thereby making an appropriation.
Existing law establishes the State Historical Resources Commission and the California Register of Historical Resources. Existing law requires the Department of Parks and Recreation to consider all recommendations for registration made by the commission, and requires the department to register, as state historical landmarks, those buildings, structures, sites, or places that the department deems to be important historical resources. Existing law authorizes a resource to be nominated for listing as a historical resource in the California Register of Historical Resources in accordance with specified nominating procedures. Existing law establishes the State Office of Historic Preservation and requires the office to perform certain duties, including recommending properties of historical significance for nomination by the commission for, among other things, listing in the California Register of Historic Resources. This bill would require the office to educate the public on the process required to nominate a resource for listing in the California Register of Historical Resources, as provided. The bill would also require the office, by January 1, 2015, to identify publicly owned resources that may be appropriate for potential listing as historical resources, historical landmarks, or points of historical interest for their association with the labor and civil rights movements or California's modern history, as defined, and report its findings to the commission. This bill would require the land known as Nuestra Señora Reina de La Paz, which includes the home and burial site of the late Cesar Chavez, to be registered as a state historical landmark. This bill would make legislative findings and declarations as to the necessity of a special statute.
The Budget Act of 2012 appropriated $12,435,000 from the Renewable Resource Trust Fund for the support of the Energy Resources Conservation and Development Commission during the 2012–13 fiscal year. This bill would reappropriate $3,658,848 of that $12,435,000 amount to the commission and extend the period in which the reappropriated funds may be encumbered or expended to June 30, 2014.