HomeMy WebLinkAboutLegislative Review CMTE - AB 2096 (Parra)-T
CITY OF PALM DESERT
Community Services Division
Staff Report
REQUEST: CONSIDERATION OF LEGISLATIVE REVIEW COMMITTEE
ACTION ON AB 2096 (PARRA) AT ITS MEETING OF APRIL 5, 2006
SUBMITTED BY: Patricia Scully, CFEE, Senior Management Analyst
DATE: April 27, 2006
CONTENTS: AB 2096 Language
RECOMMENDATION:
By Minute Motion, concur with the action taken by the Legislative Review Committee at its
meeting of April 5, 2006, and direct staff to prepare a letter of opposition for the Mayor's
signature with regard to AB 2096 (Parra) relative to tax levies.
EXECUTIVE SUMMARY:
Passage of AB 2096 would exempt from sales tax firearm safety devices.
BACKGROUND:
The Sales and Use Tax Law imposes a tax on the gross receipts from the sale, storage,
use, or other consumption of tangible personal property and provides various exemptions
from the taxes imposed by that law. Passage of AB 2096 would, for the calendar years
beginning on or after January 1, 2007, exempt from State taxes the gross receipts derived
from the sale, storage, use, or other consumption of a firearm safety device, gun safe, or
long -gun safe.
The City of Palm Desert opposes exemption from the imposition of sales tax for any
special interests.
CITY COUNCIL STAFF REPORT
RE: AB 2096 (PARRA)
APRIL 27, 2006
Therefore, the Legislative Review Committee recommends that the City Council oppose
AB 2096 and direct staff to prepare a letter stating that position to appropriate legislators
for the Mayor's signature.
YST
SHEILA R. GAN CARLOS L. O TEG
ACWCOMMUNITY SE VI ES CITY MANAGER
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F.
CALIFORNIA LEGISLATURE-2005-o6 REGULAR SESSION
ASSEMBLY BILL No. 2096
Introduced by Assembly Member Parra
February 17, 2006
An act to add Section 6380.5 to the Revenue and Taxation Code,
relating to taxation, to take effect immediately, tax levy.
LEGISLATIVE COUNSEL'S DIGEST
AB 2096, as introduced, Parra. Sales and use taxes: exemptions:
firearm safety devices.
The Sales and Use Tax Law imposes a tax on the gross receipts
from the sale in this state of, or the storage, use, or other consumption
in this state of, tangible personal property, and provides various
exemptions from the taxes imposed by that law.
This bill would, for calendar years beginning on or after January 1,
2007, exempt from those state taxes the gross receipts derived from
the sale in this state of, and the storage, use, or other consumption in
this state of, a firearm safety device, gun safe, or long -gun safe, as
defined.
Counties and cities are authorized to impose local sales and use
taxes in conformity with state sales and use taxes. Exemptions from
state sales and use taxes enacted by the Legislature are incorporated
into the local taxes.
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.
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AB 2096
This bill would take effect immediately as a tax levy, but would not
become operative until January 1, 2007.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State -mandated local program: yes.
The people of the State of California do enact as follows:
1 SECTION 1. Section 6380.5 is added to the Revenue and
2 Taxation Code, to read:
3 6380.5. (a) There are exempted from the taxes imposed by
4 this part, the gross receipts derived from the sale in this state of,
5 or the storage, use, or other consumption in this state of, either of
6 the following:
7 (1) A firearm safety device that is listed on the roster
8 maintained by the Department of Justice pursuant to subdivision
9 (d) of Section 12088 of the Penal Code or complies with the
10 standards for firearms safety devices adopted pursuant to Section
11 12088.2 of the Penal Code.
12 (2) A gun safe or long -gun safe that complies with the
13 standards for gun safes adopted pursuant to Section 12088.2 of
14 the Penal Code.
15 (b) For the purposes of this section, the following definitions
16 apply:
17 (1) "Firearm safety device" means a firearm safety device as
18 defined in subdivision (a) of Section 12087.6 of the Penal Code.
19 (2) "Gun safe" ineans a gun safe as defined in subdivision (b)
20 of Section 12087.6 of the Penal Code.
21 (3) "Long -gun safe" means a long -gun safe as defined in
22 subdivision (c) of Section 12087.6 of the Penal Code.
23 (4) The exemption authorized by this section shall become
24 operative on January 1, 2007.
25 SEC. 2. Notwithstanding Section 2230 of the Revenue and
26 Taxation Code, no appropriation is made by this act and the state
27 shall not reimburse any local agency for any sales and use tax
28 revenues lost by it under this act.
29 SEC. 3. This act provides for a tax levy within the meaning of
30 Article IV of the Constitution and shall go into immediate effect.
n
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CALIFORNIA LEGISLATURE-2005-o6 REGULAR SESSION
ASSEMBLY BILL No. 2111
Introduced by Assembly Member Haynes
February 17, 2006
An act to add Section 6380.5 to the Revenue and Taxation Code,
relating to taxation, to take effect immediately, tax levy.
LEGISLATIVE COUNSEL'S DIGEST
AB 2111, as introduced, Haynes. Sales and use taxes: exemptions:
firearm safety devices.
The Sales and Use Tax Law imposes a tax on the gross receipts
from the sale in this state of, or the storage, use, or other consumption
in this state of, tangible personal property. That law provides various
exemptions from that tax.
This bill would, for calendar years beginning on or after January 1,
2007, exempt from those state taxes the gross receipts derived from
the sale in this state of, and the storage, use, or other consumption in
this state of, a firearm safety device, gun safe, or long -gun safe, as
defined.
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.
This bill would take effect immediately as a tax levy, but would not
become operative until January 1, 2007.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State -mandated local program: yes.
99
AB 2111
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The people of the State of California do enact as follows: .
SECTION 1. Section 6380.5 is added to the Revenue and
Taxation Code, to read:
6380.5. (a) There are exempted from the taxes imposed by
this part, the gross receipts derived from the sale in this state of,
or the storage, use, or other consumption in this state of, either of
the following:
(1) A firearm safety device that is listed on the roster
maintained by the Department of Justice pursuant to subdivision
(d) of Section 12088 of the Penal Code or complies with the
standards for firearms safety devices adopted pursuant to Section
12088.2 of the Penal Code.
(2) A gun safe or long -gun safe that complies with the
standards for gun safes adopted pursuant to Section 12088.2 of
the Penal Code.
(b) For the purposes of this section, the following definitions
apply:
(1) "Firearm safety device" means a firearm safety device as
defined in subdivision (a) of Section 12087.6 of the Penal Code.
(2) "Gun safe" means a gun safe as defined in subdivision (b)
of Section 12087.6 of the Penal Code.
(3) "Long -gun safe" means a long -gun safe as defined in
subdivision (c) of Section 12087.6 of the Penal Code.
(4) The exemption authorized by this section shall become
operative on January 1, 2007.
SEC. 2. Notwithstanding Section 2230 of the Revenue and
Taxation Code, no appropriation is made by this act and the state
shall not reimburse any local agency for any sales and use tax
revenues lost by it under this act.
SEC. 3. This act provides for a tax levy within the meaning of
Article IV of the Constitution and shall go into immediate effect.
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