Gray
Author
Existing law establishes the Fair and Exposition Fund to, among other things, allocate moneys for the support of the network of California fairs. The balance of moneys in that fund, after appropriation by the Legislature for specified oversight and auditing costs, are continuously appropriated for capital outlay for specified fair projects. Existing sales and use 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 measured by sales price, and requires that revenues, less refunds, derived from a specified rate of that tax be transferred to specified funds and then the balance to the General Fund. This bill would require a tax return filed for the purposes of the Sales and Use Tax Law to segregate the gross receipts of the seller and the sales price of the property on a form prescribed by the State Board of Equalization when the place of sale or use in this state is on or within the real property of a state-designated fair, as defined, which excludes any fair located in the County of Los Angeles, or any real property of a state-designated fair that is leased to another party. The bill would require, except as specified, that 30% of all revenues, less refunds and costs of administration, derived from those segregated sales and use tax amounts that would have been deposited into the General Fund instead be deposited into the Fair and Exposition Fund and continuously appropriated for allocation by the Secretary of Food and Agriculture for specified fair projects and subject to certain conditions. The bill would repeal these provisions on January 1, 2022.
In committee: Held under submission.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (June 22). Re-referred to Com. on APPR.
In Senate. Read first time. To Com. on RLS. for assignment.
Read third time. Passed. Ordered to the Senate. (Ayes 75. Noes 2. Page 5226.)
Read second time. Ordered to third reading.
Read second time and amended. Ordered returned to second reading.
From committee: Amend, and do pass as amended. (Ayes 14. Noes 0.) (May 27).
In committee: Set, first hearing. Referred to APPR. suspense file.
Read second time and amended.
From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (April 21).
Joint Rule 62(a), file notice suspended. (Page 4448.)
From committee chair, with author's amendments: Amend, and re-refer to Com. on AGRI. Read second time and amended.
In committee: Hearing postponed by committee.
From committee: Do pass and re-refer to Com. on AGRI. (Ayes 9. Noes 0.) (April 18). Re-referred to Com. on AGRI.
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
In committee: Set, second hearing. Referred to REV. & TAX. suspense file.
Assembly Rule 56 suspended. (Page 4218.)
(pending re-refer to Com. on AGRI.)
In committee: Set, first hearing. Hearing canceled at the request of author.
Referred to Coms. on REV. & TAX. and AGRI.
Read first time.
From printer. May be heard in committee March 22.
Introduced. To print.
| Bill Text Versions | Format |
|---|---|
| AB2678 | HTML |
| 02/19/16 - Introduced | |
| 04/12/16 - Amended Assembly | |
| 04/20/16 - Amended Assembly | |
| 04/26/16 - Amended Assembly | |
| 05/31/16 - Amended Assembly |
| Document | Format |
|---|---|
| No related documents. |
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