SB 96 — Historic Venue Restoration and Resiliency Act.

Summary

The Sales and Use Tax Law (SUT) imposes certain sales and use taxes for the privilege of selling tangible personal property at retail. The SUT requires all fees, taxes, interest, and penalties imposed and all amounts of tax required to be paid to the state under the SUT be paid to the California Department of Tax and Fee Administration in the form of remittances payable to the department. This bill, the Historic Venue Restoration and Resiliency Act, would, until July 1, 2030, require a return filed with the department to report gross receipts for sales tax purposes to segregate the taxable sales on a line or a separate form, as prescribed by the department, if the place of sale in this state is on or within the real property of a confirmed historic venue on the day of a qualified event and would require the department to report the amount of the total gross receipts segregated on the returns filed for the prior fiscal year to the Department of Finance on or before November 1 of each year, as prescribed. The bill would define "qualified event" to mean a live event at a confirmed historic venue to which tickets are offered for public sale and would define "historic venue" to mean a venue in the state that meets certain criteria, including that the venue contains a structure built before 1940, contains a structure officially designated by the United States National Park Service or the United States Department of the Interior as a National Historic Landmark, or is located at a site continuously used for live, ticketed events for more than 50 years. The bill would create the Historic Venue Restoration and Resiliency Fund and would continuously appropriate the moneys in the fund for transmission by the Controller to cities and counties with historic venues, as specified. The bill would require an amount equal to 5% of the total amount of gross receipts, or adjusted gross receipts, for the prior fiscal year reported to the Department of Finance by the department to be included in the next annual Governor's Budget for deposit into the fund. The bill would require, no later than 30 days after the enactment of the annual Budget Act, the amount appropriated by the Legislature to the Controller, as described above, to be transferred by the Controller to the fund. By creating a continuously appropriated fund and providing revenue to be deposited into that fund, the bill would make an appropriation. The bill would, among other things, require a city or county to identify a historic venue within its jurisdiction to the department, in a form and manner prescribed by the department, for a confirmation as a historic venue, as prescribed. The bill would also require a city or county to distribute funds received pursuant to the bill only for certain purposes, including capital infrastructure improvements and preservation of a historic venue, as prescribed. The bill would also require, on or before January 1, 2027, and annually thereafter, a city or county that receives money from the fund to deliver a report to the department regarding how that money is being used. The bill would define "county" to mean the County of Alameda, the County of Santa Clara, and the County of Los Angeles and would define "city" to mean a city within the geographic boundaries of any of those counties. By requiring certain local governments to identify historic venues to the department, implement processes to distribute funds to confirmed historic venues, and report to the department regarding the use of those funds, this bill would impose a state-mandated local program. This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Alameda, the County of Santa Clara, and the County of Los Angeles and cities within the geographic boundaries of any of those counties. 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 the statutory provisions noted above.

Bill Text

• Chaptered 10/08/23 - Chaptered Current pdf October 08, 2023
• Enrolled 09/13/23 - Enrolled pdf September 13, 2023
• Amended 07/05/23 - Amended Assembly pdf July 05, 2023
• Amended 05/02/23 - Amended Senate pdf May 02, 2023
• Amended 03/20/23 - Amended Senate pdf March 20, 2023
• Introduced 01/18/23 - Introduced pdf January 18, 2023
• SB96 View text html

Action History

1. October 08, 2023

   Chaptered by Secretary of State. Chapter 595, Statutes of 2023.

2. October 08, 2023

   Approved by the Governor.

3. September 15, 2023

   Enrolled and presented to the Governor at 3 p.m.

4. September 11, 2023

   Assembly amendments concurred in. (Ayes 38. Noes 0. Page 2597.) Ordered to engrossing and enrolling.

5. September 07, 2023

   In Senate. Concurrence in Assembly amendments pending.

6. September 07, 2023

   Read third time. Passed. (Ayes 79. Noes 0. Page 2993.) Ordered to the Senate.

7. September 05, 2023

   Read second time. Ordered to third reading.

8. September 01, 2023

   From committee: Do pass. (Ayes 16. Noes 0.) (September 1).

9. August 23, 2023

   August 23 set for first hearing. Placed on suspense file.

10. July 11, 2023

    From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 0.) (July 10). Re-referred to Com. on APPR.

11. July 05, 2023

    From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.

12. June 27, 2023

    June 26 set for first hearing. Placed on REV. & TAX. suspense file.

13. June 08, 2023

    Referred to Com. on REV. & TAX.

14. May 31, 2023

    In Assembly. Read first time. Held at Desk.

15. May 30, 2023

    Read third time. Passed. (Ayes 38. Noes 0. Page 1344.) Ordered to the Assembly.

16. May 18, 2023

    Read second time. Ordered to third reading.

17. May 18, 2023

    From committee: Do pass. (Ayes 7. Noes 0. Page 1160.) (May 18).

18. May 16, 2023

    Set for hearing May 18.

19. May 15, 2023

    May 15 hearing: Placed on APPR suspense file.

20. May 05, 2023

    Set for hearing May 15.

21. May 02, 2023

    Read second time and amended. Re-referred to Com. on APPR.

22. May 01, 2023

    From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 0. Page 938.) (April 26).

23. April 13, 2023

    Set for hearing April 26.

24. March 29, 2023

    Re-referred to Com. on GOV. & F.

25. March 20, 2023

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

26. January 25, 2023

    Referred to Com. on RLS.

27. January 19, 2023

    From printer. May be acted upon on or after February 18.

28. January 18, 2023

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

Sponsors

• Portantino · Primary

Votes

Subjects