Existing sales and use tax laws impose 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. Those laws provide various exemptions from those taxes. This bill, on and after January 1, 2017, and before January 1, 2022, would exempt from those taxes the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, tampons, sanitary napkins, menstrual sponges, and menstrual cups. 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. 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.
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Under existing law, terrorist activity is generally punishable under laws proscribing criminal conduct, including laws proscribing train wrecking, false reporting of bombs, improper possession or transport of explosives and hazardous materials, and possession or use of weapons of mass destruction, assault, and others. Existing law also creates the Office of Emergency Services in the office of the Governor, with specified powers and duties relative to coordinating emergency services, including the coordination of the State Emergency Plan, as defined, and those programs necessary for the mitigation of the effects of an emergency in the state. This bill would require the Office of Emergency Services, prior to January 1, 2018, to adopt a public education program to enhance the public's knowledge about how to identify and report suspected terrorist activity. The bill would require the office to post information about the program on its Internet Web site and to incorporate the program into relevant programs and trainings.
Existing law authorizes the State Board of Equalization for good cause to extend the time, not to exceed one month, for a taxpayer, and to extend the time for more than one month for specified persons if a budget for the state has not been adopted by a specified date, to submit any return or pay any amount required to be paid under provisions of the Sales and Use Tax Law, Motor Vehicle Fuel Tax Law, Use Fuel Tax Law, Cigarette and Tobacco Products Tax Law, Alcoholic Beverage Tax Law, Timber Yield Tax, Energy Resources Surcharge Law, Emergency Telephone Users Surcharge Act, Hazardous Substances Tax Law, Integrated Waste Management Fee Law, Oil Spill Response, Prevention, and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, Fee Collection Procedures Law, and Diesel Fuel Tax Law, under specified conditions. This bill would authorize the board, in the case of a disaster, as defined, to allow an extension for up to 3 months under the same conditions as the extension for good cause. This bill would declare that it is to take effect immediately as an urgency statute.
This measure would designate the overpass at the interchange of Interstate 5 and State Highway Route 44 in the City of Redding as the Merle Haggard Memorial Overpass. The measure would also request the Department of Transportation to determine the cost of appropriate signs showing this special designation and, upon receiving donations from nonstate sources covering that cost, to erect those signs.
This measure would memorialize the month of November 2016 as Adrenoleukodystrophy Awareness Month.
This measure would proclaim October 23 to October 29, 2016, inclusive, as Red Ribbon Week, and would encourage all Californians to help build drug-free communities and participate in drug prevention activities.
This measure would congratulate the United States Women's National Soccer Team on its impressive and historic World Cup victory on July 5, 2015.
This measure would declare August 2016 as Valley Fever Awareness Month.
This measure would declare the month of September 2016 as Chiari Malformation Awareness Month.
Existing law requires the Department of Veterans Affairs to disburse funds, appropriated to the department for the purpose of supporting county veterans service officers pursuant to the annual Budget Act, on a pro rata basis, to a county that complies with certain conditions. This bill would require the department, no later than July 1, 2016, to develop an allocation formula based upon performance standards that encourage innovation and reward outstanding service by county veterans service officers, and would require those moneys to be allocated, upon appropriation by the Legislature, in accordance with that formula, as specified. The bill would require the department to annually report to the Legislature the efficacy, return on investment, work volume, and regional impact of the subvention funds on each county that receives those funds, as specified. The bill would also delete obsolete provisions and would make conforming changes.