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SB-872 Local government: taxation: prohibition: groceries.(2017-2018)



SECTION 1.

 Section 7284.10 is added to Chapter 1.8 (commencing with Section 7284.8) of Part 1.7 of Division 2 of the Revenue and Taxation Code, as proposed by Assembly Bill 1838 of the 2017–18 Regular Session, to read:

7284.10.
 For the purposes of this chapter, all of the following definitions shall apply:
(a) “Alcoholic beverages” has the same meaning as that term is defined in Section 23004 of the Business and Professions Code.
(b) “Cannabis” has the same meaning as that term is defined in Section 26001 of the Business and Professions Code.
(c) “Cannabis products” has the same meaning as that term is defined in Section 26001 of the Business and Professions Code.
(d) “Cigarettes” has the same meaning as that term is defined in Section 30121.
(e) “Electronic cigarettes” has the same meaning as that term is defined in Section 30121.
(f) (1) “Groceries” means any raw or processed food or beverage including its packaging, wrapper, or container, or any ingredient thereof, intended for human consumption, including, but is not limited to, meat, poultry, fish, fruits, vegetables, grains, bread, milk, cheese and other dairy products, carbonated and noncarbonated nonalcoholic beverages, kombucha with less than 0.5 percent alcohol by volume, condiments, spices, cereals, seasonings, leavening agents, eggs, cocoa, teas, and coffees whether raw or processed, including its packaging, wrapper, or container.
(2) “Groceries” does not include alcoholic beverages, cannabis, cannabis products, cigarettes, tobacco products, and electronic cigarettes.
(g) “Local agency” has the same meaning as provided in Section 6252 of the Government Code, and includes the electorate of a local agency in exercising the initiative power.
(h) “Tax, fee, or other assessment on groceries” includes, but is not limited to, sales and use taxes, a gross receipts tax, business and occupation tax, business license tax, excise tax, privilege tax, surcharge, or any other similar levy, charge, or exaction of any kind on groceries or the manufacture, supply, distribution, sale, acquisition, possession, ownership, transfer, transportation, delivery, use, or consumption thereof.
(i) “Tobacco products” has the same meaning as that term is defined in Section 30121.
SEC. 2.
 The sum of twelve thousand dollars ($12,000) is hereby appropriated from the General Fund to the California Department of Tax and Fee Administration to notify affected governmental entities of the requirements of Chapter 1.8 (commencing with Section 7284.8) of Part 1.7 of Division 2 of the Revenue and Taxation Code, as added by Assembly Bill 1838 of the 2017–18 Regular Session, on its Internet Web site.
SEC. 3.
 This act shall become operative only if Assembly Bill 1838 of the 2017–18 Regular Session is enacted and becomes effective.
SEC. 4.
 This act is a bill providing for appropriations related to the Budget Bill within the meaning of subdivision (e) of Section 12 of Article IV of the California Constitution, has been identified as related to the budget in the Budget Bill, and shall take effect immediately.