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AB 18

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

Taxation: distilled spirits: Cocktails for Healthy Outcomes Act.

Abstract

(1) The Fee Collection Procedures Law, the violation of which is a crime, provides procedures for the collection of certain fees and surcharges. This bill, on and after January 1, 2017, would impose a surtax on every individual for each purchase of a cocktail from an on-sale licensee for consumption or other use on the licensed, in-state premises of that on-sale licensee at the rate of $0.05 per cocktail, as defined. This bill would require the surtax rate to be adjusted annually, as specified. This bill would require an on-sale licensee to separately state and collect the surtax from an individual, as specified. This bill would require the State Board of Equalization to administer and collect the surtax in accordance with the Fee Collection Procedures Law. By expanding the application of the Fee Collection Procedures Law, the violation of which is a crime, this bill would impose a state-mandated local program. The bill would require an on-sale licensee to register with the board, to prepare and file with the board returns using electronic media in the form prescribed by the board, containing specified information, and to remit the fee quarterly. The bill would require that all revenues, less refunds, be remitted to the board and deposited in the Healthy California Special Fund for the funding of, among other things, developmental disability services, upon appropriation by the Legislature. 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. (2) The Sales and Use Tax Law imposes a tax 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 of tangible personal property purchased from a retailer for the storage, use, or other consumption in this state measured by sales price. That law defines the terms "gross receipts" and "sales price." This bill would exclude from "gross receipts" subject to tax the amount of surtax imposed by this bill. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing law authorizes districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which conforms to the Sales and Use Tax Law. Amendments to state sales and use taxes 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 any local agencies for sales and use tax revenues lost by them pursuant to this bill. 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 (8)

Bonilla

Author

Cristina Garcia

  • Democratic
  • lower
  • 58
Coauthor

Mark Stone

  • Democratic
  • lower
  • 29
Coauthor

Susan Talamantes Eggman

  • Democratic
  • lower
  • 13
Coauthor

Jim Frazier

  • Democratic
  • lower
  • 11
Coauthor

Lorena Gonzalez

  • Democratic
  • lower
  • 80
Coauthor

Tony Thurmond

  • Democratic
Principal Coauthor

Jim Wood

  • Democratic
  • lower
  • 2
Coauthor

Votes


Sep 11, 2015

Assembly

Actions


Mar 15, 2016

Assembly

Died on third reading file.

Jan 04, 2016

Assembly

Read second time. Ordered to third reading.

Sep 11, 2015

Assembly

Re-referred to Com. on FINANCE.

  • Referral-Committee
Com. on FINANCE.

Assembly

From committee: Do pass. (Ayes 6. Noes 3.) (September 11).

Sep 10, 2015

Assembly

Re-referred to Com. on FINANCE.

  • Referral-Committee
Com. on FINANCE.

Assembly

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

Sep 09, 2015

Assembly

Read second time and amended.

Sep 08, 2015

Assembly

From committee: Amend, and do pass as amended and re-refer to Com. on FINANCE. (Ayes 9. Noes 4.) (September 8).

Sep 04, 2015

Assembly

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

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

Sep 01, 2015

Assembly

From printer.

Aug 31, 2015

Assembly

Read first time. To print.

Bill Text

Bill Text Versions Format
AB18 HTML
08/31/15 - Introduced PDF
09/09/15 - Amended Assembly PDF
09/10/15 - Amended Assembly PDF

Related Documents

Document Format
No related documents.

Sources

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