The Bradley-Burns Uniform Local Sales and Use Tax Law (Bradley-Burns Law) generally authorizes a county that adopts a specified ordinance to impose a local sales and use tax at a rate of 1.25%, and similarly authorizes a city, located within a county imposing such a tax rate, to impose a local sales tax rate of 1% that is credited against the county rate. Existing law temporarily suspends, during the revenue exchange period, a portion of each of the tax rates imposed by a county and city 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 beginning on and after July 1, 2004, and continuing 90 days after the Director of Finance makes a specified notice to the State Board of Equalization. Existing law requires the auditor of each county, for a fiscal adjustment period that consists of the same fiscal years as the revenue exchange period as currently 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 a portion of their sales and use tax rates. 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 rate suspension. This bill would redefine the "revenue exchange period" to end on April 1, 2009, and thereby end, as of that date, the temporary suspension of a portion of each of the tax rates imposed by a county or city under the Bradley-Burns Law. 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 December 1, 2008. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on December 1, 2008, pursuant to the California Constitution.
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Existing law 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 614% 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. This bill would provide that the state sales and use tax rate on the sale of, and on the storage, use, or other consumption of, tangible personal property, would increase 112% to a rate of 734% from March 1, 2009, to and including December 31, 2011. The Alcoholic Beverage Tax Law imposes an excise tax, at specified rates, for the privilege of selling or possessing for sale beer, wine, sparkling wine, sparkling cider, and distilled spirits. The proceeds from the excise tax are deposited in the Alcoholic Beverage Control Fund for transfer to the General Fund. The Alcoholic Beverage Tax Law also imposes a surtax, at specified rates, for the privilege of selling or possessing for sale, beer, wine, sparkling cider, and distilled spirits. The proceeds from this surtax are deposited into the General Fund. This bill would, beginning on February 1, 2009, impose an additional surtax on beer, wine, sparkling cider, and distilled spirits, and would also impose a surtax on sparkling wines. This bill would require that the revenues derived from the additional taxes be remitted to the State Board of Equalization and deposited in the General Fund. Existing law imposes various taxes, including taxes on the privilege of engaging in certain activities. The Fee Collection Procedures Law, the violation of which is a crime, provides procedures for the collection of certain fees and surcharges. This bill would impose an oil severance tax on and after February 1, 2009, upon any producer for the privilege of severing oil from the earth or water in this state for sale, transport, consumption, storage, profit, or use, as provided, at the rate of 9.9% of the gross value of each barrel of oil severed. The tax would be administered by the Department of Conservation and would be collected pursuant to the procedures set forth in the Fee Collection Procedures Law. The bill would require the department to deposit all tax revenues, penalties, and interest collected pursuant to these provisions into the General Fund, except for a specified sum, which would be required to be deposited into the Oil, Gas, and Geothermal Administrative Fund. Because this bill would expand the scope of the Fee Collection Procedures Law, the violation of which is a crime, 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 no reimbursement is required by this act for a specified reason. This bill would result in a change in state taxes for the purpose of increasing state revenues within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. 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 December 1, 2008. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on December 1, 2008, pursuant to the California Constitution. This bill would take effect immediately as a tax levy, but the operative dates of its provisions would be the dates specified in its provisions.
This bill would express the intent of the Legislature to enact statutory changes relating to the Budget Act of 2008. 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 December 1, 2008. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on December 1, 2008, pursuant to the California Constitution.
The Budget Act of 2008 (Chapters 268 and 269 of the Statutes of 2008) made appropriations for the support of state government during the 2008–09 fiscal year. This bill would amend the Budget Act of 2008 to make adjustments to certain items of appropriations and would authorize the Director of Finance to allocate necessary reductions in employee compensation from General Fund items in the amount of $240,000,000 and from items relating to other funds in the amount of $149,000,000. The bill would state the intent of the Legislature that reductions in employee compensation will result in General Fund savings of $417,000,000 and other fund savings of $255,000,000 in the 2009–10 fiscal year. The Budget Act of 2003 (Chapter 157 of the Statutes of 2003) makes appropriations for the support of state government during the 2003–04 fiscal year and, among other things, authorizes transfers to the General Fund from certain special funds to be repaid to those funds during the 2nd half of the 2008–09 fiscal year. This bill would amend the Budget Act of 2003 to extend the time for repayment of those transfers to the 2nd half of the 2010–11 fiscal year. The bill would become operative only if SB 1 of the 2009–10 First Extraordinary Session is enacted. 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 December 1, 2008. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on December 1, 2008, pursuant to the California Constitution. This bill would declare that it is to take effect immediately as an urgency statute.
This bill would express the intent of the Legislature to enact statutory changes relating to the Budget Act of 2008. 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 December 1, 2008. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on December 1, 2008, pursuant to the California Constitution.