Steve Glazer
- Democratic
- Senator
- District 7
Author
The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose a local sales and use tax in accordance with that law for tangible personal property sold at retail in the county or city, or purchased for storage, use, or other consumption in the county or city. That law requires the county or city to contract with the California Department of Tax and Fee Administration for the administration of the taxes and requires the department to transmit those taxes to the city or county. That law provides that for the purpose of a local sales tax adopted pursuant to that law, all retail sales are consummated at the place of business of the retailer unless otherwise specified. Existing law prohibits a local agency, defined to mean all cities and counties, from entering into any form of agreement that would result, directly or indirectly, in the payment, transfer, diversion, or rebate of Bradley-Burns local tax revenues to any person, as defined, for any purpose, if the agreement results in a reduction in the amount of Bradley-Burns local tax revenues that, in the absence of the agreement, would be received by another local agency and the retailer continues to maintain a physical presence within the territorial jurisdiction of that other local agency, with specified exceptions. This bill would additionally prohibit, on or after January 1, 2020, a local agency from entering into any form of agreement that would result, directly or indirectly, in the payment, transfer, diversion, or rebate of Bradley-Burns local tax revenues to any retailer, as defined, in exchange for the retailer locating or continuing to maintain a place of business that serves as the place of sale, as defined, within the territorial jurisdiction of the local agency if that place of business would generate revenue, from the sale of tangible property delivered to and received by the purchaser in the territorial jurisdiction of another local agency, for the local agency under the Bradley-Burns Uniform Local Sales and Use Tax Law. The bill would include findings that changes proposed by this bill address a matter of statewide concern rather than a municipal affair and, therefore, apply to all cities, including charter cities.
Veto sustained.
Stricken from file.
In Senate. Consideration of Governor's veto pending.
Vetoed by the Governor.
Enrolled and presented to the Governor at 9 a.m.
Read third time. Passed. (Ayes 48. Noes 21. Page 3034.) Ordered to the Senate.
In Senate. Ordered to engrossing and enrolling.
Reconsideration granted.
Motion to reconsider made by Assembly Member Quirk.
Read third time. Refused passage. (Ayes 36. Noes 21. Page 2912.)
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 9. Noes 1.) (July 8).
From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 6. Noes 2.) (June 19). Re-referred to Com. on REV. & TAX.
Referred to Coms. on L. GOV. and REV. & TAX.
In Assembly. Read first time. Held at Desk.
Read third time. Passed. (Ayes 27. Noes 8. Page 1056.) Ordered to the Assembly.
Read second time and amended. Ordered to third reading.
From committee: Do pass as amended. (Ayes 5. Noes 2. Page 846.) (April 24).
From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.
Set for hearing April 24.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.
From printer. May be acted upon on or after March 24.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB531 | HTML |
| 02/21/19 - Introduced | |
| 03/25/19 - Amended Senate | |
| 04/22/19 - Amended Senate | |
| 04/29/19 - Amended Senate | |
| 09/09/19 - Enrolled |
| Document | Format |
|---|---|
| No related documents. |
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