HomeMy WebLinkAboutMINUTES - 06181985 - 1.34 TO: BOARD OF SUPERVISORS
Contra
FROM: Phil Batchelor, County Administrator
Costa
DATE: May 13 , 1985 ClJurty
SUBJECT: Legislation: AB 111 (Moore)
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION "
RECOMMENDATION•
Adopt a position of support for AB 111 by Assemblywoman Moore
which would disallow as an .income tax deduction business
expenses incurred at a private club which discriminates in its
membership, or in the provision of services, on the basis of
age, sex, race, religion, or national origin. AB 111 would
also require any private club licensed by the Alcoholic
Beverage Control Board which discriminates in its membership,
or in the provision of services, on the basis of age, sex,
race, religion, or national origin to provide a printed
statement on each receipt given a customer stating that the
expenses covered by the receipt are not deductible for income
tax purposes.
BACKGROUND:
Current law allows a deduction for State income tax purposes
for business expenses which can include memberships in a
private club and the cost of meals and beverages at such a
private club. The law does not distinguish between private
clubs that do and do not discriminate -on the basis of age, sex,
race, religion, or national origin.
Allowing a deduction of business expenses from State income
taxes reduces the State' s revenues and thereby places a burden
on all other taxpayers. As a matter of public policy, the
State and its taxpayers should not be asked to subsidize
private clubs which do practice such discrimination. AB 111
would disallow business expenses from such private clubs for
income tax purposes, and would also require such clubs which
are licensed by the Alcoholic Beverage Control Board to notify
each customer that the expenditures at such a club are not
deductible for income tax purposes. In that AB 111 furthers
sound public policy of not providing public funds to subsidize
discriminmatory practices, AB 111 deserves the support of the
Board of Supervisors.
CONTINUED ON ATTACHMENT: YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
X APPROVE OTHER
SIGNATURE(S)
ACTION OF BOARD ON J un"e_.18. +1985 APPROVED AS RECOMMENDED OTHER
* Supervisor Schroder abstained because he had reservations as to
the scope of the Bill .
VOTE OF SUPERVISORS
UNANIMOUS (ABSENT A HEREBY CERTIFY THAT THIS IS A TRUE
AYES: NOES: AND CORRECT COPY OF AN ACTION TAKEN
ABSENT: ABSTAIN: III* AND ENTERED ON THE MINUTES OF THE BOARD
OF SUPERVISORS ON THE DATE SHOWN.
County Administrator
CC: Assemblywoman Gwen Moore ATTESTED cj
Thomas Hannigan, Chairman PHIL 14ATCHELOR, CLERK OF THE BOARD OF
Assembly Revenue & Taxation SUPERVISORS AND COUNTY ADMINISTRATOR
M362/7-98 BY __ �`-5��.�./�-, DEPUTY