The Sales and Use Tax Law imposes a tax on the gross receipts from the sale of tangible personal property sold at retail in this state, or on the sales price of tangible personal property purchased from a retailer for the storage, use, or other consumption of that property in this state. That law defines the terms "gross receipts" and "sales price." This bill would exclude from the terms "gross receipts" and "sales price" the value of a motor vehicle traded in for a new motor vehicle, including a new motorcycle, if the value of the trade-in motor vehicle is separately stated on the new motor vehicle invoice or bill of sale or similar document provided to the purchaser. 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 to impose transactions and use taxes in accordance with Transactions and Use Tax Law, which conformed to Sales and Use Tax Law. Amendments to the Sales and Use Tax Law 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 local agencies for sales and use tax revenues lost by them pursuant to this bill. The California Constitution authorizes the Governor to declare a fiscal emergency and to call the Legislature into special session for that purpose. The Governor issued a proclamation declaring a fiscal emergency, and calling a special session for this purpose, on January 8, 2010. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on January 8, 2010, pursuant to the California Constitution. This bill would take effect immediately as a tax levy, but its operative date would depend on its effective date.
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The State Assistance for Fire Equipment Act authorizes the Secretary of Emergency Management to acquire specified firefighting apparatus and equipment for resale to a local agency, as defined, that provides fire suppression services or a fire company. Existing law also establishes the State Assistance for Fire Equipment Account, a continuously appropriated fund, for purposes of the act. Existing law requires the secretary to consult with a specified committee before adopting regulations implementing the act. This bill would annually appropriate $45,600,000 of revenue received by the state from the accessing of oil and gas reserves located beneath state coastal waters, generally known as the "T-Ridge Project," for firefighting purposes, including, but not limited to, the purchase of firefighting and rescue vehicles and equipment, vegetation management and defensible space projects, and specified training courses and materials, thereby making an appropriation. This bill would also require the secretary to consult with additional specified individuals involved in firefighting before adopting certain regulations. The California Constitution authorizes the Governor to declare a fiscal emergency and to call the Legislature into special session for that purpose. The Governor issued a proclamation declaring a fiscal emergency, and calling a special session for this purpose, on January 8, 2010. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on January 8, 2010, pursuant to the California Constitution.
(1) Existing law imposes specified taxes, including personal income and corporate taxes collected and administered by the Franchise Tax Board. This bill would require the Franchise Tax Board to administer a tax amnesty program during the period beginning February 1, 2009, and ending on March 27, 2009, inclusive, as provided. (2) Existing law imposes a penalty on a taxpayer subject to the Corporation Tax Law with a specified understatement of tax, as defined, in an amount equal to 20% of that understatement, except as specified. This bill would delete the provisions imposing that penalty.
(1) The California Environmental Quality Act (CEQA) requires a lead agency, as defined, to prepare, or cause to be prepared by contract, and certify the completion of, an environmental impact report on a project, as defined, that it proposes to carry out or approve that may have a significant effect on the environment, or to adopt a negative declaration if it finds that the project will not have that effect. The act exempts from its provisions, among other things, certain types of ministerial projects proposed to be carried out or approved by public agencies, and emergency repairs to public service facilities necessary to maintain service. This bill would exempt from CEQA a critical infrastructure project, which would include, among other projects, projects funded under the Highway Safety, Traffic Reduction, Air Quality, and Port Security Bond Act of 2006 or the Disaster Preparedness and Flood Prevention Bond Act of 2006. The bill would provide that this exemption applies retroactively. Because a permitting agency, which includes a local agency, would be required to determine the applicability of, and to give notice of, that exemption, this bill would create a state-mandated local program. This bill would require a permitting agency, as defined, to issue or deny a permit within 15 working days of receiving a permit application from the Department of Transportation (Caltrans) or a local agency for a permit for a critical infrastructure project. The permitting agency would be authorized to apply to the ad hoc critical infrastructure permit review panel (panel) , which would be created by the bill, for a time extension to consider the permit application. The bill would provide that a permit application is deemed to be approved if the permitting agency fails to act within 15 working days of receiving the permit application and fails to obtain a time extension from the panel. The bill would authorize Caltrans or the local agency to file an appeal to the panel if the permitting agency denies the permit application or if the issued permit imposes unreasonable conditions that would lead to a significant delay in a critical infrastructure project. The panel would be authorized, at a duly noticed public meeting, to review a permit or denial of a permit for which an appeal was filed and to take specified actions. By requiring a permitting agency to perform additional duties related to critical infrastructure projects, this bill would imposed a state-mandated local program. (2) Existing law provides that, until January 1, 2010, in an environmental impact report, a negative declaration, a mitigated negative declaration, or other document required by CEQA for either transportation projects funded under the Highway Safety, Traffic Reduction, Air Quality, and Port Security Bond Act of 2006, or projects funded under the Disaster Preparedness and Flood Prevention Bond Act of 2006, the failure to analyze adequately the effects of greenhouse gas emissions otherwise required to be reduced pursuant to regulations adopted under the Global Warming Solutions Act of 2006 does not create a cause of action for a violation of CEQA. This bill would repeal that provision, thereby making a conforming change. (3) 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.
Under existing law, a person in possession or control of property on or with respect to which a fee for the privilege of taking birds or mammals is imposed or collected, or on or with respect to which a fee for any type of entry or use permit that includes the privilege of taking birds or mammals on the property is imposed or collected, is maintaining a commercial hunting club if birds or mammals are taken on the property. Existing law requires a commercial hunting club to be licensed and provides for that licensure by the Department of Fish and Game. This bill would repeal those provisions governing commercial hunting clubs.
Existing law imposes specified duties on state agencies and provides for public access to government records. This bill would require each state department and agency to develop and operate a searchable Internet Web site accessible by the public that includes specified information relating to expenditures of state funds, defined to include, among other things, contracts, grants, purchase orders, subcontracts, and tax refunds, rebates, and credits.
Existing law provides for the civil commitment of criminal offenders who have been determined to be sexually violent predators for treatment in a secure state hospital facility, as specified. Existing law also sets forth provisions governing the release of sexually violent predators from state custody. This bill would require sexually violent predators who are released into a forensic conditional release program after January 1, 2010, to be placed in a reentry facility administered by the State Department of Mental Health until suitable housing is found the bill would, however, preclude failure to be placed in a reentry facility from being grounds for preventing conditional release.
Existing law, as amended by Proposition 83 of the November 7, 2006, statewide general election, requires every inmate who has been convicted of any felony violation of a registerable sex offense or an attempt to commit any of specified sex crimes, and who is committed to prison and released on parole, to be monitored by a global positioning system for life. This bill would require the Department of Justice to develop and implement a fully Web-enabled system to provide the public, via an Internet Web site, with monitoring and mapping information showing the actual, physical location in real time of sex offenders who have been declared sexually violent predators, as specified. Proposition 83 permits the Legislature, by a vote of 23 of the membership of each house and in accordance with specified procedures, to amend the provisions of the act. This bill would therefore require a 23 vote.
Existing law requires a person desiring to vote at a polling place to announce his or her name and address to a precinct board member and to write this information on the roster of voters. This bill would also require the person to present proof of his or her identity to a member of the precinct board before receiving a ballot. The bill would require the proof of identity to contain the person's name and photograph, to be either unexpired or expired after the last general election, and to be issued by the United States, the State of California, or a tribal government. The bill would permit a voter who is unable to present proof of identity to cast a provisional ballot and would require the voter to provide identification to the county registrar of voters within 5 business days of voting. The bill, by requiring county elections officials to perform new duties, 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.
The Personal Income Tax Law and the Corporation Tax Law provide that gain or loss upon the disposition of a capital asset is determined by reference to the adjusted basis of that asset. This bill would, for taxable years beginning on or after January 1, 2009, allow a taxpayer to elect to pay a tax on the sale or disposition of any capital asset, as defined, that results in a net capital gain, as defined, in an amount equal to 2% of the total net capital gain, as provided. This bill would take effect immediately as a tax levy.