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 provide, for purposes of that law, that the terms "gross receipts" and "sales price" do not include 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. Counties and cities are authorized to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and districts are authorized to impose transactions and use taxes in conformity with 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 cities and counties for sales and use tax revenues lost by them pursuant to this bill. This bill would take effect immediately as a tax levy, but its operative date would depend on its effective date.
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Existing law requires the Secretary of State to provide a certificate of election or nomination to each elected or nominated person. This bill would make nonsubstantive changes to this provision.
Existing law prohibits a public official from influencing a governmental decision, as specified, in which the public official knows or has reason to know that he or she has a financial interest. This bill would make nonsubstantive changes to this provision.
The Personal Income Tax Law authorizes various credits against the taxes imposed by that law. Existing law authorizes a credit against those taxes in an amount equal to the lesser of 5% of the purchase price of a qualified principal residence, as defined, purchased on and after March 1, 2009, and before March 1, 2010, or $10,000, allocated by the Franchise Tax Board on a first-come-first-served basis. Existing law requires a taxpayer to provide the Franchise Tax Board with a certification from the seller of the qualified principal residence that the residence has never been previously occupied within one week of the sale of the residence and caps the total amount of the credit at $100,000,000. This bill would allow the tax credit for purchases of a qualified principal residence made before the date that is 12 months after the effective date of this bill, subject to specified restrictions. This bill would revise the certification requirements to provide that the taxpayer receive the certification no later than one week after the close of escrow on the qualified principal residence and that the Franchise Tax Board be provided with the certification upon request by the board. This bill would also remove the cap on the total credit amount allowed and the requirement that the tax credits be allocated on a first-come-first-served basis. This bill would take effect immediately as a tax levy.
Existing law provides that the consent of the parties to a contract must be free, and that an apparent consent is not free when obtained through a mistake. Existing law provides that a mistake of law constitutes a mistake under these provisions only when it arises under specified circumstances. This bill would make technical, nonsubstantive changes to these provisions.
Existing law makes it a crime for a person working for the proponent of a statewide initiative or referendum to cover or obscure the Attorney General's summary of the measure from a prospective signer. This bill would make a nonsubstantive change to this provision.
Existing law provides that a person who is entitled to register to vote must be 18 years of age and not be incarcerated or on parole for a felony conviction. This bill would additionally make a person on probation for the conviction of a felony not eligible to register to vote, and would, as of January 1, 2011, require elections officials to cancel a person's voter registration upon notice from the court of the conviction of a felony. Because the bill would impose additional duties on local elections officials, it 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.
Existing law imposes specified duties on state governmental agencies and provides for public access to government records. This bill would require, by no later than January 1, 2010, each state department and agency to develop and operate a searchable Internet Web site, as defined. The bill would also require the searchable Internet Web site to include specified information relating to each expenditure of state funds, as defined, made by that state department or agency in the most recently completed fiscal year, the ability of the user to view information in a format that may be downloaded and managed by the user, and the ability of users to provide input regarding the utility of, and recommendations for, improvements to the searchable Internet Web site.
(1) The Subdivision Map Act establishes a statewide regulatory framework for controlling the subdividing of land. It generally requires a subdivider to submit, and have approved by the city, county, or city and county in which the land is situated a tentative or vesting tentative map, which confers a vested right to proceed with development in substantial compliance with specified ordinances, policies, and standards. The act provides for the expiration of tentative or vesting tentative maps, after specified periods of time. This bill would extend the applicable expiration date by 12 months for any vesting tentative subdivision or parcel map that has been approved, that has not expired on the date the bill is effective, and that will expire before January 1, 2012. By adding to the procedures officials in counties, cities, and cities and counties must follow, this bill would impose a state-mandated local program. (2) 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. (3) This bill would declare that it is to take effect immediately as an urgency statute.
The Vehicle License Fee (VLF) Law establishes, in lieu of any ad valorem property tax upon vehicles, an annual license fee for any vehicle subject to registration in this state, on and after May 19, 2009, and until July 1, 2013, in the amount of 1.15% of the market value of specified vehicles, the revenues derived thereof to be deposited in specified funds. Existing law provides that, on and after July 1, 2013, the annual license fee for specified vehicles subject to registration in this state shall be 0.65% of the market value of that vehicle. This bill would provide that for new vehicles, including new motorcycles, the annual license fee shall be 0.65% of the market value of the vehicle. This bill would also state the intent of the Legislature with regard to funding levels for local law enforcement. This bill would take effect immediately as a tax levy.