California 2015-2016 Regular Session Status: Enacted

SB 533 — Cities and counties: sales and use tax agreements.

Last action — Chaptered by Secretary of State. Chapter 717, Statutes of 2015.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed Assembly
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced February 26, 2015. Enacted.

Prognosis

Likely to advance 70% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 7 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law. That law provides that for the purpose of a local sales tax adopted pursuant to that law, all retail sales are consummated at the place of business of the retailer unless otherwise specified. Existing law prohibits a local agency, as defined to mean all cities and counties, from entering into any form of agreement with any other person that would involve the payment, transfer, diversion, or rebate of any amount of Bradley-Burns local tax revenues for any purpose if the agreement results in a reduction in the amount of revenue that is received by another local agency from a retailer that is located within the territorial jurisdiction of that other local agency, and the retailer continues to maintain a physical presence within the territorial jurisdiction of that other local agency, with specified exceptions, including an exception for an agreement to pay or rebate any Bradley-Burns local tax revenue relating to a buying company, as defined. This bill would repeal that prohibition and instead prohibit, on or after January 1, 2016, a local agency from entering into any form of agreement that would result, directly or indirectly, in the payment, transfer, diversion, or rebate of Bradley-Burns local tax revenues to any person, as defined, for any purpose, if the agreement results in a reduction in the amount of Bradley-Burns local tax revenues that, in the absence of the agreement, would be received by another local agency and the retailer continues to maintain a physical presence within the territorial jurisdiction of that other local agency, with specified exceptions. This bill would also impose specified notification and reporting requirements on a local agency entering into an agreement that results in a reduction of the amount of Bradley-Burns local tax revenues, that in the absence of the agreement, would be received by another local agency, prior to the ratification of that agreement. This bill would also require any local agency to post such an agreement on its Internet Web site, including any agreements entered into prior to January 1, 2016, that are still in effect. By imposing these notification and reporting requirements on a local agency, this bill would impose a state-mandated local program. This bill would exclude from these provisions any mutual tax revenue sharing agreement between local agencies to pay, transfer, or divert Bradley-Burns local tax revenues to another local agency, and where the agreement would not result, directly or indirectly, in the payment, transfer, diversion, or rebate of those tax revenues to a retailer. 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, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to these statutory provisions.

Bill Text

Action History

  1. Chaptered by Secretary of State. Chapter 717, Statutes of 2015.

  2. Approved by the Governor.

  3. Enrolled and presented to the Governor at 11:45 a.m.

  4. Assembly amendments concurred in. (Ayes 28. Noes 12. Page 2707.) Ordered to engrossing and enrolling.

  5. In Senate. Concurrence in Assembly amendments pending.

  6. Read third time. Passed. (Ayes 55. Noes 22. Page 2697.) Ordered to the Senate.

  7. Read second time. Ordered to third reading.

  8. From committee: Do pass. (Ayes 12. Noes 4.) (August 19).

  9. From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 3.) (July 13). Re-referred to Com. on APPR.

  10. Read second time and amended. Re-referred to Com. on REV. & TAX.

  11. From committee: Do pass as amended and re-refer to Com. on REV. & TAX. (Ayes 9. Noes 0.) (July 1).

  12. From committee with author's amendments. Read second time and amended. Re-referred to Com. on L. GOV.

  13. Referred to Coms. on L. GOV. and REV. & TAX.

  14. In Assembly. Read first time. Held at Desk.

  15. Read third time. Passed. (Ayes 25. Noes 11. Page 1018.) Ordered to the Assembly.

  16. Read second time. Ordered to third reading.

  17. From committee: Be ordered to second reading pursuant to Senate Rule 28.8.

  18. Set for hearing May 4.

  19. From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 1. Page 725.) (April 22). Re-referred to Com. on APPR.

  20. Set for hearing April 22.

  21. April 15 set for first hearing canceled at the request of author.

  22. Set for hearing April 15.

  23. Referred to Com. on GOV. & F.

  24. From printer. May be acted upon on or after March 29.

  25. Introduced. Read first time. To Com. on RLS. for assignment. To print.

Sponsors

  • Pan · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on · 10 voted No

Sponsors (1)

  • Pan

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

Show all 121 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Unfinished Business SB533 Pan Concurrence

Passed 28 Yea · 12 Nay
Party YeaNayPresentNot Voting
Unaffiliated 261100
Democratic 2100
Total 281200
% of votes cast 70%30%0%0%
How each member voted (40)
Member Party Vote
Bates — Nay
Block — Yea
Liu — Yea
Mendoza — Yea
Pan — Yea
Pavley — Yea
Wieckowski — Yea
Glazer — Yea
Galgiani — Yea
Cannella — Yea
Allen — Yea
Hernandez — Yea
Mitchell — Yea
De León — Yea
Hertzberg — Yea
Hill — Yea
Lara — Yea
Leno — Yea
Monning — Yea
Moorlach — Yea
Roth — Yea
Wolk — Yea
Runner — Nay
Fuller — Nay
Hancock — Yea
Hueso — Yea
Huff — Nay
Leyva — Yea
Anderson — Nay
Beall — Yea
Morrell — Nay
Nielsen — Nay
Vidak — Nay
Hall — Yea
Beth Gaines — Nay
Bill Berryhill — Nay
Mark Stone — Nay
Jackson, Corey A. Democratic Yea
McGuire, Mike Democratic Yea
Nguyen, Stephanie Democratic Nay

Official roll call →

SB 533 Pan Senate Third Reading By MCCARTY

Passed 55 Yea · 22 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 501803
Democratic 4000
Republican 1400
Total 552203
% of votes cast 69%28%0%4%
How each member voted (80)
Member Party Vote
Achadjian — Yea
Alejo — Yea
Baker — Yea
Bigelow — Nay
Bloom — Yea
Brough — Nay
Low — Yea
Maienschein — Yea
Mathis — Nay
Rodriguez — Not Voting
Steinorth — Nay
Eggman — Yea
Dababneh — Yea
Dodd — Yea
Campos — Yea
Salas — Yea
Cooper — Yea
Jones-Sawyer — Yea
Medina — Yea
Mullin — Yea
Nazarian — Yea
O'Donnell — Yea
Perea — Yea
Rendon — Yea
Gray — Yea
Frazier — Yea
Lopez — Yea
Gordon — Yea
Harper — Nay
Holden — Yea
Kim — Nay
Burke — Yea
Atkins — Yea
Levine — Yea
Linder — Yea
Mayes — Nay
Brown — Nay
Chang — Nay
Chau — Yea
Chiu — Yea
Chu — Yea
Chávez — Nay
Cooley — Yea
Daly — Yea
McCarty — Yea
Melendez — Nay
Obernolte — Nay
Olsen — Nay
Quirk — Yea
Ridley-Thomas — Yea
Santiago — Yea
Thurmond — Yea
Ting — Yea
Wagner — Nay
Waldron — Yea
Weber — Yea
Wilk — Nay
Williams — Yea
Wood — Yea
Bonilla — Not Voting
Gatto — Yea
Gomez — Yea
Hadley — Nay
Beth Gaines — Nay
Cristina Garcia — Yea
Eduardo Garcia — Yea
Jim Patterson — Not Voting
Lorena Gonzalez — Yea
Mark Stone — Yea
Roger Hernández — Yea
Travis Allen — Nay
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Gipson, Mike A. Democratic Yea
Irwin, Jacqui Democratic Yea
Dahle, Megan Republican Nay
Gallagher, James Republican Nay
Grove, Shannon Republican Nay
Jones, Brian W. Republican Nay
Lackey, Tom Republican Yea

Official roll call →

Do pass.

Passed 12 Yea · 4 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 10201
Republican 0200
Democratic 2000
Total 12401
% of votes cast 71%24%0%6%
How each member voted (17)
Member Party Vote
Quirk — Yea
Wood — Yea
Eggman — Yea
Bloom — Yea
Holden — Yea
Rendon — Yea
Weber — Yea
Chang — Not Voting
Bigelow — Nay
Daly — Yea
Wagner — Nay
Gomez — Yea
Eduardo Garcia — Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Gallagher, James Republican Nay
Jones, Brian W. Republican Nay

Official roll call →

3rd Reading

Passed 25 Yea · 11 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 231003
Democratic 2100
Total 251103
% of votes cast 64%28%0%8%
How each member voted (39)
Member Party Vote
Beall — Yea
Block — Yea
Hernandez — Yea
Huff — Nay
Liu — Yea
Morrell — Nay
Nielsen — Nay
Pavley — Not Voting
Wolk — Yea
Galgiani — Yea
Fuller — Nay
Hancock — Yea
Hertzberg — Yea
Allen — Yea
Hill — Yea
Mitchell — Yea
De León — Yea
Cannella — Yea
Runner — Nay
Anderson — Nay
Bates — Nay
Hueso — Yea
Lara — Yea
Leno — Yea
Leyva — Yea
Mendoza — Yea
Monning — Yea
Moorlach — Yea
Pan — Yea
Roth — Yea
Vidak — Nay
Wieckowski — Yea
Hall — Not Voting
Beth Gaines — Nay
Bill Berryhill — Not Voting
Mark Stone — Nay
Jackson, Corey A. Democratic Yea
McGuire, Mike Democratic Yea
Nguyen, Stephanie Democratic Nay

Official roll call →

Subjects

taxation
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Frequently asked questions

What does SB 533 do?
The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law. That law provides that for the purpose of a local sales tax adopted pursuant to that law, all retail sales are consummated at the place of business of the retailer unless otherwise specified. Existing law prohibits a local agency, as defined to mean all cities and counties, from entering into any form of agreement with any other person that would involve the payment, transfer, diversion, or rebate of any amount of Bradley-Burns local tax revenues for any purpose if the agreement results in a reduction in the amount of revenue that is received by another local agency from a retailer that is located within the territorial jurisdiction of that other local agency, and the retailer continues to maintain a physical presence within the territorial jurisdiction of that other local agency, with specified exceptions, including an exception for an agreement to pay or rebate any Bradley-Burns local tax revenue relating to a buying company, as defined. This bill would repeal that prohibition and instead prohibit, on or after January 1, 2016, a local agency from entering into any form of agreement that would result, directly or indirectly, in the payment, transfer, diversion, or rebate of Bradley-Burns local tax revenues to any person, as defined, for any purpose, if the agreement results in a reduction in the amount of Bradley-Burns local tax revenues that, in the absence of the agreement, would be received by another local agency and the retailer continues to maintain a physical presence within the territorial jurisdiction of that other local agency, with specified exceptions. This bill would also impose specified notification and reporting requirements on a local agency entering into an agreement that results in a reduction of the amount of Bradley-Burns local tax revenues, that in the absence of the agreement, would be received by another local agency, prior to the ratification of that agreement. This bill would also require any local agency to post such an agreement on its Internet Web site, including any agreements entered into prior to January 1, 2016, that are still in effect. By imposing these notification and reporting requirements on a local agency, this bill would impose a state-mandated local program. This bill would exclude from these provisions any mutual tax revenue sharing agreement between local agencies to pay, transfer, or divert Bradley-Burns local tax revenues to another local agency, and where the agreement would not result, directly or indirectly, in the payment, transfer, diversion, or rebate of those tax revenues to a retailer. 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, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to these statutory provisions.
Who sponsors SB 533?
SB 533 is sponsored by Pan.
What is the current status of SB 533?
This bill has been enacted into law. Introduced February 26, 2015. Enacted.
Where can I track SB 533?
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