Jacqui Irwin
- Democratic
- Assemblymember
- District 42
Author
The Bradley-Burns Uniform Local Sales and Use Tax Law (Bradley-Burns) authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law. Existing law, on or after January 1, 2016, prohibits 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 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 require a local agency, as defined, to annually provide specified information relating to each agreement resulting in the direct or indirect payment, transfer, diversion, or rebate of Bradley-Burns local tax revenues to the California Department of Tax and Fee Administration. The bill would additionally require the local agency to publish that information on its internet website, as prescribed. The bill would impose monetary penalties on any local agency that fails to provide information to the department or fails to publish information to its internet website, as prescribed. By expanding the duties of local agencies, this bill 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, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
Chaptered by Secretary of State - Chapter 842, Statutes of 2024.
Approved by the Governor.
Enrolled and presented to the Governor at 3:30 p.m.
In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 30 pursuant to Assembly Rule 77.
Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 67. Noes 3.).
Assembly Rule 77 suspended.
Read third time. Passed. Ordered to the Assembly. (Ayes 35. Noes 4.).
Read second time. Ordered to third reading.
From committee: Amend, and do pass as amended. (Ayes 6. Noes 1.) (August 15).
Read second time and amended. Ordered returned to second reading.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 26). Re-referred to Com. on APPR.
From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX.
In Senate. Read first time. To Com. on RLS. for assignment.
Read third time. Passed. Ordered to the Senate. (Ayes 61. Noes 3. Page 5512.)
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 12. Noes 1.) (May 16).
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 6. Noes 0.) (April 8).
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
From printer. May be heard in committee March 17.
Read first time. To print.
| Bill Text Versions | Format |
|---|---|
| AB2854 | HTML |
| 02/15/24 - Introduced | |
| 03/18/24 - Amended Assembly | |
| 04/10/24 - Amended Assembly | |
| 06/18/24 - Amended Senate | |
| 08/15/24 - Amended Senate | |
| 08/31/24 - Enrolled | |
| 09/28/24 - Chaptered |
| Document | Format |
|---|---|
| 04/05/24- Assembly Revenue and Taxation | |
| 04/22/24- Assembly Appropriations | |
| 05/20/24- ASSEMBLY FLOOR ANALYSIS | |
| 06/21/24- Senate Revenue and Taxation | |
| 08/02/24- Senate Appropriations | |
| 08/15/24- Senate Appropriations | |
| 08/19/24- Sen. Floor Analyses | |
| 08/28/24- ASSEMBLY FLOOR ANALYSIS |
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