AB 187

  • California Assembly Bill
  • 2013-2014 Regular Session
  • Introduced in Assembly
  • Assembly
  • Senate
  • Governor

Taxation: ammunition: School-Based Early Mental Health Intervention and Prevention Services Matching Grant Program: Public Safety Emergency Prevention Fund.

Abstract

Existing sales and use tax laws impose taxes 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. Existing law, the School-Based Early Mental Health Intervention and Prevention Services Matching Grant Program, authorizes the Director of Mental Health, in consultation with the Superintendent of Public Instruction, to award matching grants to local educational agencies to pay the state share of the costs of providing programs that provide school-based early mental health intervention and prevention services to eligible pupils at schoolsites of eligible pupils, in accordance with specified criteria. This bill would impose a tax upon retailers for the privilege of selling ammunition at the rate of 10% of the gross receipts of any retailer from the sale of ammunition sold at retail in this state on or after July 1, 2014. It would also impose a comparable excise tax on the storage, use, or other consumption in this state of ammunition purchased from a retailer for the storage, use, or other consumption in this state, as provided. The taxes would be collected pursuant to the Fee Collection Procedures Law. This bill would require that revenues collected pursuant to these taxes be deposited in the Ammunition Tax Fund, which this bill would create. This bill would require, upon appropriation by the Legislature, moneys in the Ammunition Tax Fund to be allocated in specified percentages to the School-Based Early Mental Health Intervention and Prevention Services Matching Grant Program, and to the Public Safety Emergency Prevention Fund, which the bill would create. This bill would require the moneys in the Public Safety Emergency Prevention Fund, upon appropriation by the Legislature, to be expended by the Office of Emergency Services to fund public safety programs in high crime municipalities. Because this bill would expand the scope of the Fee Collection Procedures Law, the violation of which is a crime, and would create crimes for specified retailer misconduct, 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 include a change in state statute that would result in a taxpayer paying a higher tax 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. This bill would take effect immediately as a tax levy.

Bill Sponsors (2)

Rob Bonta

  • Democratic
  • lower
  • 18
Author

Roger Dickinson

  • Democratic
  • None
Author

Votes


Actions


Feb 03, 2014

Assembly

From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

Jan 31, 2014

Assembly

Died pursuant to Art. IV, Sec. 10(c) of the Constitution.

May 24, 2013

Assembly

In committee: Held under submission.

Assembly

In committee: Set, first hearing. Referred to APPR. suspense file.

  • Referral-Committee
APPR. suspense file. APPR

May 16, 2013

Assembly

Re-referred to Com. on APPR.

  • Referral-Committee
Com. on APPR.

May 15, 2013

Assembly

Read second time and amended.

May 14, 2013

Assembly

From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 3.) (May 13).

May 06, 2013

Assembly

In committee: Set, first hearing. Referred to REV. & TAX. suspense file.

  • Referral-Committee
REV. & TAX REV. & TAX. suspense file.

Apr 01, 2013

Assembly

Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 96.

  • Referral-Committee
Com. on REV. & TAX. pursuant to Assembly Rule 96.

Assembly

(Ayes 50. Noes 22. Page 696.)

Mar 20, 2013

Assembly

Re-referred to Com. on PUB. S.

  • Referral-Committee
Com. on PUB. S.

Mar 19, 2013

Assembly

From committee chair, with author's amendments: Amend, and re-refer to Com. on PUB. S. Read second time and amended.

Assembly

Referred to Coms. on PUB. S. and REV. & TAX.

  • Referral-Committee
Coms. on PUB. S. and REV. & TAX.

Jan 29, 2013

Assembly

From printer. May be heard in committee February 28.

Jan 28, 2013

Assembly

Read first time. To print.

Bill Text

Bill Text Versions Format
AB187 HTML
01/28/13 - Introduced PDF
03/19/13 - Amended Assembly PDF
05/15/13 - Amended Assembly PDF

Related Documents

Document Format
No related documents.

Sources

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