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AB-1644 Transient occupancy tax: report.(2017-2018)

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Date Published: 03/22/2017 04:00 AM
AB1644:v98#DOCUMENT

Amended  IN  Assembly  March 21, 2017

CALIFORNIA LEGISLATURE— 2017–2018 REGULAR SESSION

Assembly Bill
No. 1644


Introduced by Assembly Member Bloom

February 17, 2017


An act to amend Section 90 of add Section 7280.1 to the Revenue and Taxation Code, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


AB 1644, as amended, Bloom. Property taxation: change in ownership information: report to assessor. Transient occupancy tax: report.
Existing law authorizes a city, county, or city and county to impose a transient occupancy tax upon occupancies of lodgings of no more than 30 days.
This bill would require a city, county, or city and county that has imposed a transient occupancy tax to annually report to the State Board of Equalization, on or before March 1, on the amount of transient occupancy taxes collected by the city, county, or city and county for the previous calendar year.

Existing property tax law requires assessees to report change in ownership information to the assessor, as provided.

This bill would make a nonsubstantive change to that provision.

Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NOYES   Local Program: NO  

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


SECTION 1.

 Section 7280.1 is added to the Revenue and Taxation Code, to read:

7280.1.
 A city, county, or city and county that has levied a transient occupancy tax pursuant to Section 7280 shall report to the board, on or before March 1, 2018, and on or before March 1 annually thereafter, on the amount of transient occupancy taxes collected by the city, county, or city and county for the previous calendar year.

SECTION 1.Section 90 of the Revenue and Taxation Code is amended to read:
90.

An assessee shall report change in ownership information to the assessor as provided in Article 2.5 (commencing with Section 480) of Chapter 3 of Part 2.