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SB-9 Local taxes: authorization: cigarettes and tobacco products.(2015-2016)

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CALIFORNIA LEGISLATURE— 2015–2016 2nd Ext.

Senate Bill
No. 9

Introduced by Senator McGuire
(Coauthors: Senators Hernandez, Leno, and Liu)

July 16, 2015

An act to amend Section 30111 of, and to add Section 7284.8 to, the Revenue and Taxation Code, relating to local government.


LEGISLATIVE COUNSEL'S DIGEST


SB 9, as introduced, McGuire. Local taxes: authorization: cigarettes and tobacco products.
The Cigarette and Tobacco Products Tax Law imposes a tax on every distributor of cigarettes and tobacco products at specified rates. That law specifies that the taxes imposed by that law are in lieu of all other state, county, municipal, or district taxes on the privilege of distributing cigarettes or tobacco products. The California Constitution prohibits the Legislature from imposing taxes for local purposes, but allows the Legislature to authorize local governments to impose them.
This bill would authorize the board of supervisors of a county or city and county to impose a tax on the privilege of distributing cigarettes and tobacco products in the county or city and county, including within an incorporated city within the county.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

The people of the State of California do enact as follows:


SECTION 1.

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

7284.8.
 (a) Subject to the limitations of the California Constitution, a board of supervisors of a county or city and county may, in accordance with Article 3.7 (commencing with Section 53720) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code, impose a tax on the privilege of distributing cigarettes and tobacco products in the county or city and county. The board of supervisors may impose this tax within an incorporated city within the county.
(b) For purposes of this section:
(1) “Cigarette” means a cigarette, as defined in Section 30003.
(2) “Tobacco products” means tobacco products, as defined in subdivision (b) of Section 30121.

SEC. 2.

 Section 30111 of the Revenue and Taxation Code is amended to read:

30111.
 The taxes imposed by this part are in lieu of all other state, county, municipal, or district taxes on the privilege of distributing cigarettes or tobacco products.
This section does not prohibit the application of Part 1 (commencing with Section 6001), Part 1.5 (commencing with Section 7200), Part 1.6 (commencing with Section 7251), or Article 2 (commencing with Section 37021) of Part 17 to the sale, storage, use or other consumption of cigarettes or tobacco products.