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AB 10

  • California Assembly Bill
  • 2015-2016, 2nd Special Session
  • Introduced in Assembly
  • Passed Assembly Mar 03, 2016
  • Passed Senate Mar 10, 2016
  • Governor

Local taxes: authorization: cigarettes and tobacco products.

Abstract

The Cigarette and Tobacco Products Tax Law imposes a tax on every distributor of cigarettes and tobacco products at specified rates. That law specifies that the taxes imposed by that law are in lieu of all other state, county, municipal, or district taxes on the privilege of distributing cigarettes or tobacco products. The California Constitution prohibits the Legislature from imposing taxes for local purposes, but allows the Legislature to authorize local governments to impose them. This bill would authorize, on and after January 1, 2017, the board of supervisors of a county or city and county to impose a tax on the privilege of distributing cigarettes and tobacco products in the county or city and county, including within an incorporated city within the county, and would make conforming changes. This bill would define "distributing" to mean making a sale of cigarettes or tobacco products in a county or city and county that has not been taxed by a cigarette or tobacco products tax ordinance of that county or city and county. This bill would authorize the board of supervisors of a county or city and county to enter into an agreement with another county or city and county to share any startup and ongoing administrative costs of a tax imposed pursuant to that authorization. This bill also would authorize the board of supervisors of a county or city and county to contract with the State Board of Equalization to perform functions incident to the administration or operation of the cigarette and tobacco products tax ordinance of the county, with reimbursement for costs incurred, and would require the State Board of Equalization to perform those functions pursuant to that contract. This bill also would require the State Board of Equalization to permit the examination of its records with respect to the tax imposed pursuant to the Cigarette and Tobacco Products Tax Law upon request by a county or city and county officer or employee to the extent necessary for the proper administration of that local cigarette and tobacco products tax, and authorizes the State Board of Equalization to require reimbursement. The bill would make knowingly accessing, using, or disclosing that confidential information without authorization a crime, thereby imposing 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.

Bill Sponsors (2)

Richard Bloom

  • Democratic
  • lower
  • 50
Author

Mike McGuire

  • Democratic
  • upper
  • 2
Principal Coauthor

Votes


Actions


May 04, 2016

Assembly

Vetoed by Governor.

Apr 22, 2016

California State Legislature

Enrolled and presented to the Governor at 9:30 a.m.

Mar 16, 2016

Assembly

In Assembly. Ordered to Engrossing and Enrolling.

Mar 10, 2016

Senate

Read third time. Passed. Ordered to the Assembly. (Ayes 23. Noes 14. Page 116.).

Mar 09, 2016

Senate

Read second time. Ordered to third reading.

Mar 08, 2016

Senate

From committee: Do pass. (Ayes 5. Noes 2.) (March 8).

Mar 07, 2016

Senate

From committee: Do pass and re-refer to Com. on APPR. (Ayes 9. Noes 3.) (March 7). Re-referred to Com. on APPR.

  • Referral-Committee
  • Committee-Passage-Favorable
  • Committee-Passage
Com. on APPR.

Senate

Referred to Com. on P.H. & D.S.

  • Referral-Committee
Com. on P.H. & D.S.

Mar 03, 2016

Senate

In Senate. Read first time. To Com. on RLS. for assignment.

Assembly

Read third time and amended. Ordered to third reading. (Page 178.)

Assembly

Assembly Rule 69 suspended. (Ayes 48. Noes 26. Page 178.)

Assembly

Assembly Rule 63 suspended. (Ayes 48. Noes 26. Page 178.)

Assembly

Read third time. Passed. Ordered to the Senate. (Ayes 46. Noes 27. Page 179.)

Aug 27, 2015

Assembly

Read second time. Ordered to third reading.

Aug 26, 2015

Assembly

From committee: Do pass. (Ayes 9. Noes 4.) (August 25).

Aug 20, 2015

Assembly

Referred to Com. on P.H. & D.S.

  • Referral-Committee
Com. on P.H. & D.S.

Jul 17, 2015

Assembly

From printer.

Jul 16, 2015

Assembly

Read first time. To print.

Bill Text

Bill Text Versions Format
AB10 HTML
07/16/15 - Introduced PDF
03/03/16 - Amended Assembly PDF
03/14/16 - Enrolled PDF

Related Documents

Document Format
No related documents.

Sources

Data on Open States is updated nightly from the official website of the California State Legislature.

If you notice any inconsistencies with these official sources, feel free to file an issue.