HomeMy WebLinkAboutMINUTES - 09121995 - C71 -71
TO: BOARD OF SUPERVISORS5;.
_- _ ��.. Contra
FROM: PHIL BATCHELOR, COUNTY ADMINISTRATOR
Costa
A County
DATE: September 5, 1995
SUBJECT: /
LEGISLATION - AB 55xx (Barbara Friedman)-LOCAL TAXON CIGARETTES
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
ADOPT a position of SUPPORT for AB 55xx [Second Extraordinary Session] by
Assemblywoman' Barbara Friedman, which, as introduced, would allow any Board of
Supervisors to impose a tax countywide on cigarettes in any amount for general
revenue purposes.
BACKGROUND:
Under current law, only the State has the authority to impose a tax on cigarettes.
Assemblywoman Barbara Friedman has introduced AB 55xx in the Second
Extraordinary Session of the Legislature- AB 55xx would authorize any Board of
Supervisors to impose a tax in any amount on cigarettes throughout the county,
including within the incorporated cities. The tax would be for general revenue purposes
and could be spent for any legitimate purpose.
Assemblywoman Friedman has asked this County whether it would be in a position to
support AB 55xx. In view of the Board's past positions in support of smoke-free
workplaces, smoke-free restaurants, in support of other efforts to prevent young people
from beginning to smoke and in support of stop-smoking programs for those adults who
wish to stop smoking, it appears that it would be appropriate for the _Board to indicate
its support for AB 55xx.
Based on the proportion of the statewide population living in this County, it is estimated,
by Assemblywoman Friedman's office that a tax at 25¢ a pack would raise in the
neighborhood of $11.5 million a year in Contra Costa County.
CONTINUED ON ATTACHMENT: YES SIGNATURE: Y;
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURES 6656�
ACTION OF BOARD ON September 12 1995 APPROVED AS RECOMMENDED OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
X UNANIMOUS(ABSENT-- I AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
CC: County Administrator ATTESTED September 12, 1995
Auditor-Controller PHIL BATCHELOR,CLERK OF THE BOARD OF
Health Services Director SUPERVISORS AND COUNTY ADMINISTRATOR
Les Spahnn; Heim, Noack, Kelly and Spahnn
Bank of California Building
770 L Street, Suite 960
M382 (10/88) Sacramento, CA 95814 " DEPUTY
11 ,
CALIFORNIA LEGISLATURE-1995-96 SECOND EXTRAORDINARY SESSION
ASSEMBLY BILL No. 55
Introduced by Assembly Members Friedman and Willie
Brown
(Principal coauthors: Assembly Members Katz, Kevin
. Murray, and Villaraigosa)
(Coauthors: Assembly Members Archie-Hudson, Escutia,
Gallegos, Knox, Kuehl, McDonald, and Willard Murray)
August 23, 1995
An act to add Article 1.5 (commencing with Section 30115)
to the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 55,as introduced,Friedman. Cigarette tax: local levies.
The existing Cigarette and Tobacco Products Tax Law
imposes taxes at a rate of 181/2 mills per cigarette, or 37¢ per
package of 20, on every distributor for the distribution of each
cigarette. The taxes imposed by that law on the privilege of
distributing cigarettes and tobacco products are in lieu of all
county, municipal, or district taxes on the distribution of
cigarettes and tobacco products.
This bill would,notwithstanding those provisions, authorize
the board of supervisors of a county or city and county, by the
adoption of an ordinance, to levy on a countywide basis for
revenue purposes a tax on the sale, storage, use, distribution,
or other consumption of cigarettes.
The bill would authorize the county or city and county to
contract with the State Board of Equalization to perform all
99
- 3 — AB 55
tax 1 county services, which is a matter of statewide concern,
2 thereby necessitating this act.
yes. 3 SEC. 2. Article 1.5 (commencing with Section 30115)
4 is added to the Revenue and Taxation Code, to read:
5
ws: 6 Article 1.5. County Cigarette Tax Authority
7
11 of 8 30115. (a) The board of supervisors of a county or city
9 and county, by the adoption of an ordinance, may levy on
alth 10 a countywide basis for revenue purposes a tax on the sale,
rom 11 use, storage, distribution or other consumption of
sing 12 cigarettes.
13 (b) The county or city and county may contract with
alth 14 the State Board of Equalization to perform all functions
r 19 15 incident to the administration or operation of the tax
16 ordinance of the county or city and county.
ease 17 (c) This section does not prohibit the application of
:han 18 Part 1 (commencing with Section 6001) , Part 1.5
nts, 19 (commencing with Section 7200) , or Part 1.6
20 (commencing with Section 7251) to the sale, storage, use,
of 21 or other consumption of cigarettes or tobacco products.
$7.6
:ine,
Lxes,
age,
'ield
the
Y to
ty to
ents
ased
!ssed
)ility
ntial
O
99 ® 99