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

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Date Published: 02/28/2017 09:00 PM
AB252:v98#DOCUMENT

Revised  March 14, 2017
Amended  IN  Assembly  February 28, 2017

CALIFORNIA LEGISLATURE— 2017–2018 REGULAR SESSION

Assembly Bill No. 252


Introduced by Assembly Member Ridley-Thomas
(Coauthors: Assembly Members Baker, Bigelow, Mathis, Steinorth, Waldron, Chávez, and Low)
(Coauthors: Senators Berryhill, Hill, and Bradford)

January 31, 2017


An act to add and repeal Section 7284.8 of the Revenue and Taxation Code, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


AB 252, as amended, Ridley-Thomas. Local government: taxation: prohibition: video streaming services.
Existing law authorizes counties, cities, and other local agencies to impose various taxes and fees in connection with activity or property within those jurisdictions. The California Constitution also authorizes a charter city to levy local taxes to raise revenues for local purposes, subject to restrictions imposed by that city’s charter or preemption in matters of statewide concern.
This bill, until January 1, 2023, would prohibit the imposition by a city, city and county, or county, including a chartered city, city and county, or county, of a 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 taxes. tax on video streaming services.
This bill would make a legislative finding and declaration regarding the statewide concern of the promotion of uniformity in access throughout the state to video streaming services.
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) 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 taxes. tax on video streaming services.
(b) For purposes of this section, “video streaming service” means the provision of on-demand 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.

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REVISIONS:
Heading—Line 4.
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