Amended
IN
Assembly
January 03, 2024 |
Amended
IN
Assembly
March 23, 2023 |
Introduced by Assembly Member Jackson |
February 09, 2023 |
Existing
Existing law establishes the Mental Health Services Fund under the administration of the state and continuously appropriates money in the fund for certain purposes, including
programs and other related activities as designated by the Children’s Mental Health Services Act, which establishes an interagency system of care for children with serious emotional and behavioral disturbances that provides comprehensive, coordinated care, as specified.
This
This bill would provide for the administration and collection of the tax described above pursuant to procedures set forth in the Fee Collection Procedures Law. By expanding the application of the Fee Collection Procedures Law, the violation of which is a crime, this bill would impose a state-mandated local program.
The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions
establish procedures for making that reimbursement.
This bill would provide that no reimbursement is required by this act for a specified reason.
(a)
(b)“Candy tax” means the tax imposed by Section 31213.
(d)“Distribution” means the sale, except a retail sale, of untaxed candy in this state.
(e)“Distributor” means a person who distributes candy in this state.
(f)“In this state” means within the exterior limits of California and includes all territory within these limits owned by or ceded to the United States of America.
(g)“Retail sale” has the same meaning as defined in Section 6007.
(h)“Untaxed candy” means any candy that has not yet been distributed in a manner as to result in a tax liability under this part.
A distributor shall pay a tax upon the distributor’s distributions of candy at the rate of five cents ($0.05) for each untaxed candy distributed.
31213.
(a) A return filed with the department to report gross receipts for sales tax purposes shall segregate the taxable sales attributable to the sale of candy on a line or a separate form, as prescribed by the department.
(a)All revenues, interest, and penalties derived from the candy tax shall be deposited into the Candy Tax Fund, which is hereby created in the State Treasury, less payments for refunds and reimbursement to the department for expenses incurred in the administration and collection of the tax.
(b)Notwithstanding Section 13340 of the Government Code, all amounts in the Candy Tax Fund are continuously appropriated without regard to fiscal year to the Mental Health Services Fund created by Section 5890 of the Welfare and Institutions Code.
31220.
(a) There is hereby created in the State Treasury the Candy Tax Fund.
(2)(A)
(B)
(b)(1)The department shall collect the candy tax pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)).
(2)For purposes of this part, the references in the Fee Collection Procedures Law to “fee” shall include the candy tax, and references to “feepayer” shall include any distributor liable for the payment of the candy tax.
No reimbursement is required by this act pursuant to Section 6 of Article XIII B of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIII B of the California Constitution.