Today's Law As Amended


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AB-1588 Fireworks: enforcement actions: funding.(2021-2022)



As Amends the Law Today


SECTION 1.

 Section 12728.1 is added to the Health and Safety Code, to read:

12728.1.
 (a) The State Fire Marshal Statewide Illegal Fireworks Enforcement Action Fund is hereby established in the State Treasury.
(b) All of the moneys transferred to the State Fire Marshal Statewide Illegal Fireworks Enforcement Action Fund by the Controller pursuant to Sections 12728.2 and 12728.3 shall be used by the State Fire Marshal to further assist in the enforcement of statewide programs concerning illegal and dangerous fireworks, prosecution related to seized fireworks, and enforcement efforts of fire and law enforcement officials.

SEC. 2.

 Section 12728.2 is added to the Health and Safety Code, to read:

12728.2.
 (a) The California Department of Tax and Fee Administration (CDTFA) shall, in consultation with the Office of the State Fire Marshal, estimate the gross receipts for sales and use tax purposes from the sale of fireworks in the state by holders of a seller’s permit to sell fireworks for the 2020–21 fiscal year by March 31, 2022, based on the third and fourth quarters of 2021.
(b) An amount equal to 2.5 percent of the estimated amount described in subdivision (a), or an amount no greater than one million eight hundred thousand dollars ($1,800,000), whichever is greater, shall be included in the Governor’s revised budget in May 2022 for allocation to the State Fire Marshal Statewide Illegal Fireworks Enforcement Action Fund pursuant to Section 12728.1.
(c) No later than 10 days after the enactment of the 2022–23 Budget Act, the amount appropriated by the Legislature to the State Fire Marshal pursuant to this section shall be transferred by the Controller to the State Fire Marshal Statewide Illegal Fireworks Enforcement Action Fund to further assist in the enforcement of statewide programs concerning illegal and dangerous fireworks, prosecution related to seized fireworks, and enforcement efforts of fire and law enforcement officials.
(d) The CDTFA shall be paid the actual cost for administering this section from the funds appropriated before any allocation is made to the State Fire Marshal.
(e) This section shall remain in effect only until December 31, 2023, and as of that date is repealed.

SEC. 3.

 Section 12728.3 is added to the Health and Safety Code, to read:

12728.3.
 (a) For purposes of this section, “district” has the same meaning as in Section 7252 of the Revenue and Taxation Code.
(b) (1) Before September 1, 2022, and each September 1 thereafter, districts that issue a sales permit or license to sell fireworks shall annually submit to the California Department of Tax and Fee Administration (CDTFA) the total gross receipts for sales and use tax purposes from the sale of fireworks under permits or licenses issued for the previous fiscal year. For those districts that have contracted with the CDTFA to administer data collection for sales and use tax purposes, the CDTFA shall also note the total gross receipts for sales and use tax purposes from the sale of fireworks under permits or licenses issued for the previous fiscal year.
(2) The CDTFA shall report the amount of the total gross receipts for the prior fiscal year, as described in paragraph (1), to the Department of Finance on or before November 1 of each year.
(3) The CDTFA may add a line to a current return form, or develop a separate form, for use by districts in submitting the information described in paragraph (1).
(c) The total gross receipts described in paragraph (1) of subdivision (b) shall be subject to review by the CDTFA for errors. The review may be a review of a sample of reported amounts submitted by districts. The CDTFA shall note any errors identified in the review and the approximate impact of those errors on the total gross receipts in its report to the Department of Finance described in paragraph (2) of subdivision (b) to allow an adjusted total gross receipt amount to be determined.
(d) (1) The CDTFA shall report to the Department of Finance an amount equal to 2.5 percent of the total amount of gross receipts described in paragraph (2) of subdivision (b) for the prior fiscal year, but not to exceed one million eight hundred thousand dollars ($1,800,000).
(2) An amount equivalent to the amount reported in paragraph (1) shall be included in the next annual Governor’s Budget for the State Fire Marshal for allocation to the State Fire Marshal Statewide Illegal Fireworks Enforcement Action Fund pursuant to Section 12728.1.
(e) No later than 10 days after the enactment of the annual Budget Act, the amount appropriated by the Legislature to the State Fire Marshal pursuant to this section shall be transferred by the Controller to the State Fire Marshal Statewide Illegal Fireworks Enforcement Action Fund and shall be continuously appropriated and available to be allocated pursuant to Section 12728.1.
(f) The CDTFA shall be paid the actual cost for administering this section from the funds appropriated before any allocation is made to the State Fire Marshal.
SEC. 4.
 If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.