CC – Item 4D – Staff Report – AB 1243 – Pooled Use Tax Distribution - Support 4-E M
X T
*� staf ,
eport
TO: HONORABLE MAYOR
AND MEMBERS
ROSEMEAD CITY COUNCIL
FROM: FRANK 0. TRIPEPI, CITY MANAG
DATE: FEBRUARY 19, 1998
RE: AB 1243 (GRANLUND) -POOLED USE TAX DISTRIBUTION- SUPPORT
Last year, the Legislature approved SB 110 allowing cities with large businesses within their
jurisdiction to receive use tax revenues from out-of-state purchases made by those businesses. The
bill was signed into law, and a copy of the chaptered version is attached for the Council's review.
However, a controversy has arisen regarding the provisions of a last minute amendment to the bill.
SB 110 states that the remaining pooled use tax would be allocated only to those cities which opted
into the special provisions of the bill. As a result, most cities, including Rosemead, would lose up
to 10% to 15% of their sales and use tax revenues annually.
After negotions involving the cities of Rosemead, Lakewood, Long Beach and our legislative
advocate, Anthony Gonsalves, we have reached an agreement among all parties involved regarding
corrective legislation to the problems created by SB 110. Senator Betty Karnette has agreed to sign
on as a co-author to AB 1243 (Granlund). The wording of Assemblymember Granlund's bill will
be changed and the problematic portion of SB 110, specifically Section F of that legislation, will
simply be removed - thus eliminating the problem. AB 1243 is a piece of urgency legislation and
will be in effect as soon as it is signed into law. Since all parties arc in agreement in this issue, the
bill should he approved.
iAttached for the Council's review is a letter from Anthony Gonsalves explaining the situation, a
copy of the SB 110 and a copy of the corrective language proposed in AB 1243.
RECOMMENDATION:
Staff recommends that the City Council support AB 1243 (Granlund) and authorize the Mayor to
forward the appropriate correspondence.
—
COUNCIL. AGENDAI
«memoabI21 fgt FEB 2 4 1998
1 ITEM No. I. e c! -5
= 2
Joe A. Gonsalves
if lit, Anthony D. Gonsalves
AA PROFESSIONAL LEGISLATIVE REPRESENTATION
I11' • I i PARK EXECUTIVE BLDG.•925 L ST•SUITE 250•SACRAMENTO,CA 95814-3704
916•441-0587 • • • FAX 916•441.5061
11
4 1, .
7
February 6, 1998
Mr. Frank Tripepi
City of Rosemead
8838 East Valley Boulevard
Rosemead, CA 91770-1787
Dear Frank:
As you are probably aware, there has been a controversy brewing
over the passage of SB 110, Chapter 702 , by Senator Dills from the
last Legislative Session.
SB 110 was designed to benefit local entities with businesses
within their jurisdiction who have large purchases from out-of-
state retailers in aggregate of over $500, 000 or more of tangible
personal property to receive the revenue from the use tax.
The controversy created by SB 110 is in how the remaining local use
tax pool is distributed among cities in the individual counties .
This change was in the last amended version of the bill in the
closing days of the session. The amendment is on page 3, Section
F, which allocates the use tax pool only to those local governments
who have opted in to the special provisions of SB 110.
I am pleased to inform you that I have been working with several of
my client cities to correct this re-distribution of the use tax
pool . On Thursday, February 5, we had a conference call
orchestrated by our office and the city of Lakewood. Taking part
in the conference call were representatives from MRC and HDL, which
are sales tax consulting firms, and Mr. Ted Muhlhauser,
Administrative Aide to Senator Karnette. As a result of that
conference call, we forged an agreement satisfactory with the
principals who supported the legislation from last year.
This agreement is to strike Section F from SB 110 which would
reinstate the distribution formula of the use tax pool to its
original allocation. This will once again allow all cities to
share in the use tax pool .
February 6, 1998
Page 2
We hope to accomplish this by either an urgency bill or finding a
2-year bill already in the other house that is available. Ted
Muhlhauser, on behalf of Senator Karnette, has already requested a
bill from Legislative Counsel which the Senator plans to introduce.
Our plan is to have a bill to the Governor before the budget is
passed. Without this legislation in place, it would be necessary
for the State budget to include an additional appropriation for the
Board of Equalization to implement these provisions . These costs,
which would be in the millions, would be borne by all local
agencies .
I have enclosed a copy of the chaptered version of SB 110 and the
Senate Third Reading analysis for your review.
I will continue to keep you informed on our progress in correcting
this situation.
Sincerely,
,,---
ANTRO D. GONSALVES
ADG/br
52/,_2�E6Aa3 .L98 1015RM GONSRLVES 8 SON SENATOR KA NETTE F�,_/Q e2/04
02/11/98 12:40 PM
22245 RN9805521 PAGE 1
Substantive
AMENDMENTS TO ASSEMBLY BILL NO. 1243
AS AMENDED IN SENATE JULY 10, 1997
Amendment 1
In lines 1 and 2 of the heading, strike out "Thomson, and
:Firestone" and insert:
liavice, and Thomson
(Coauthor: Senator Barnette)
Amendment 2
In line 1 of the title, strike out "add Sections 6091 .5
and 6091 .6 to" and insert:
amend Section 7051 .3 of
Amendment 3
In line 2 of the title, after "taxation" insert:
, and declaring the urgency thereof, to take effect immediately
Amendment 4
On page 2, strike out line 1 and insert:
SECTION 1 . Section 7051 .3 of the Revenue and Taxation
Code is amended to read:
7051 .3. (a) "Use tax direct payment permit" means a
permit issued by the board that allows a taxpayer to self-assess and
pay state and local use tax under Part 1 (commencing with Section
6001 ) , Part 1 .5. (commencing with Section 7200) , and if otherwise.
applicable, Part 1 .6 (commencing with Section 7251 ) , and Part 1 .7
(commencing with Section 7280) directly to the board.
(b) Every person seeking to pay use taxes directly to the
board shall file an application for a use tax direct payment permit. a
An application for a use tax direct payment permit shall be made
upon a form prescribed by the board and shall set forththe name
under which the applicant transacts or intends to transact business,,. El
the location of the place or places of business where the applicant RM
intends to maks direct payment of use tax, and any other information .
a
ass
E2/14E8 13 X48_ 1S.:15GM 60NSRiVES 2 SC4 SENATOR•KARNETTE FP.3/4 E3/04
•
02/11/98 12:40 P14
:22245 RS9805621 PASS 2
Substantive •
that the board may require. An applicant for a use tax direct
payment permit may register as a place to make direct payment of use
tax, any of the places of business in this state that the applicant
expects to be a place of first use for purchases subject to use tax,
in accordance with the requirements of subdivision (d) . The
application shall be signed by the owner, if a natural person; in•
the case of an association or partnership, by a member or partner;
and in the case of a corporation, by an executive officer or some
person specifically authorized by the corporation to sign the
application.
(c) Pursuant to an application, a use tax direct payment
permit shall be issued to any person who meets alI of the following
conditions:
( 1 ) The applicant agrees to self-assess and pay directly
to the board any use tax liability incurred under this section.
(2) The applicant certifies to the board either of the.
following:
(A) The applicant is the purchaser for its own use or is
the lessee of tangible personal property at a cost of five hundred
thousand dollars ($500,000) or more in the aggregate, during the
calendar year immediately preceding tris application for the permit.
(B) The applicant is a county, city, city and county, or
redevelopment agency.
(d) Any person who holds a valid use tax direct payment
permit shall self-assess and pay directly to the board use taxes due
under this part, Part 1 .5 (commencing with Section 7200) , and if
otherwise applicable, Part 1 . 6 (commencing with Section 7251 ) , and
Part 1 .7. (commencing with Section 7280) for all purchases subject to
use tax for which a use tax direct payment exemption certificate was
issued, and shall report on the tax return required te •be filed by
Section 6452, the amount of local use tax applicable to each county,
city, city and county, or redevelopment agency in which the first
"use, " as defined in Section 6009, occurs.
(e) The board shall allow any holder of a use tax direct
payment permit to issue a use tax direct payment certificate to any
registered retailer or seller subject to all of the following:
( 1 ) The use tax direct payment certificate shall be in a
form prescribed by the board, and shall be signed by, and bear the
name, address, and permit number of, the holder of the use tax
direct payment permit.
(2) Once a use tax direct payment certificate has been
issued by a holder of a use. tax direct payment permit, it shall
remain effective until revised or withdrawn by the holder of the . .
permit or until the retailer or seller has received actual notice
that the. permit has been revoked by the board.
(3) A use tax direct payment certificate relieves a
person selling property from the duty of collecting use tax only if
taken in good faith from a person who holds a use tax direct payment
permit. A purchaser who issues a use tax direct payment certificate
rrD 12
e2/1:2/1-nn J,21--)41 au1B' :5g� ' GONSPLvES & SON SENATOR KARNETTE FP._Ii4 B4/04
02/11/98 12:40 PM
22245 aN9805521 PAGE 3
Substantive
that is accepted in good faith by a seller or retailer of tangible
personal property shall be the sole person liable for any salestax
and related interest and penalties with respect to any transaction
that is subsequently determined by the board to be. subject to sales
tax and not use tax.
(4) Any person who holds a use tax direct payment permit
and gives a use tax direct payment certificate to a seller or
retailer shall, in addition to any applicable use tax liabilities,
be subject to the same penalty provisions that apply to a seller or
retailer.
(f) Bath quarter the beard shall aiieeate been* use tea
not reported to a county,. cityy city and country or redeveiepment
ageneyy based upon the distribution of &deal vee tax that has been
reported to the county? city/ city and eeantyT er rederelepmeet
agency in the prier quarter-
fgt It is the intent of the Legislature that the board
administer this part in a manner which assures that local use tax be
::eceived by the county, city, city and county, or redevelopment '
agency where the first use occurs.
SEC. 2. This act is an urgency statute necessary for the
immediate preservation of the public peace, health, or safety within
the meaning of Article IV of the Constitution and shall go into
immediate effect. The facts constituting the necessity are:
In order for the State Board of Equalization to avoid an
expensive and imprecise process of allocating local revenue, it is
necessary that this act take effect immediately.
Amendment 5
On page 2, strike out lines 2 to 24, inclusive, and
strike out page 3
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