Today's Law As Amended


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



As Amends the Law Today


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.