Today's Law As Amended

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AB-252 Local government: taxation: prohibition: video streaming services.(2017-2018)



SECTION 1.

 Section 7284.8 is added to the Revenue and Taxation Code, to read:

7284.8.
 (a) A city, city and county, or county, including a chartered city, city and county, or county, shall not impose any tax on video streaming services, including, but not limited to, any tax on the sale or use of video streaming services or any utility user tax on video streaming services.
(b) For purposes of this section, “video streaming service” means the provision of video content sent in compressed form over the Internet and displayed by the viewer in real time for a fee on a subscription basis.
(c) The Legislature finds and declares that the promotion of uniformity in access throughout the state to video streaming services is a matter of statewide concern and, therefore, is not a municipal affair as that term is used in Section 5 of Article XI of the California Constitution.
(d) This section shall become inoperative on January 1, 2023, and shall be repealed as of that date.