HomeMy WebLinkAboutMINUTES - 04011986 - 1.25 I
TO BOARD OF SUPERVISORS
FROM: Phil Batchelor, County Administrator Contra
Costa
DATE'. March 26 1986 COU*
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SUBJECT: Legislation: Assembly Bill 2970
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SPECIFIC REQUEST(S) ;OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
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RECOMMENDATION:
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Adopt a position of support for AB 2970 by Assemblywoman Moore.
BACKGROUND•
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Current lawlallows 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 staters 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 2970 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 2970 furthers sound public policy of not
providing public funds to subsidize discriminatory practices, AB
2970 deserves the support of the Board of Supervisors.
CONTINUED ON ATTACHI.MENT: YES SIGNATURE; 1/%� 4
X RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
X APPROVE OTHER
S I GNATURE S : 6�a�"4' �
ACTION OF BOARD ON April 1 , 1986 APPROVED AS RECOMMENDED 7r OTHER
VOTE OF SUPERVISORS
1 HEREBY CERTIFY THAT THIS IS A TRUE
UNANIMOUS (ABSENT ) AND CORRECT COPY OF AN ACTION TARN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
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CC: County Administrator ATTESTED
Assemblywoman Gwen Moore � " ------
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Personnel Dire'for PHIL BATCHELOR, CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
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BY ,DEPUTY
M382/7-83