HomeMy WebLinkAboutMINUTES - 04101990 - 1.44 1-044 /1/-%
TO: BOARD OF SUPERVISORS >`= °f Contra
\:
FROM:
Phil Batchelor, County Administrator ` Costa
County
April 2 1990
DATE: STA couN�'
LEGISLATION: AB 3865 (Bates)
SUBJECT:
SPECIFIC REOUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION
Adopt a position in SUPPORT of AB 3865 by Assemblyman Bates which
would prohibit any taxpayer in California from taking a deduction
from their income taxes for any expenses paid or incurred by the
taxpayer to advertise the sale, use or other consumption of
alcoholic beverages or tobacco products.
BACKGROUND:
Under the current personal income tax law and bank and
corporation tax law deductions are allowed for various
expenditures, including all ordinary and necessary expenses paid
or incurred during the year in carrying on any trade or business.
Assemblyman Tom Bates has introduced AB 3865 which would exclude
from these deductions for business expenses any expenses paid or
incurred to advertise the sale, use or consumption of alcoholic
beverages or tobacco products. The word "advertise" is defined
as including the use of a newspaper, magazine or other
publication, book notice, circular, pamphlet, letter, handbill,
tip sheet, poster, bill, sign, placard, card, label, tag-, window
display, store sign, radio or television announcement or any
other means or methods now or hereafter employed to sell
alcoholic beverages or tobacco products.
AB 3865 appears to be consistent with the intent of the Board of
Supervisors' war on drugs and the Drug and Alcohol Action Plan.
It is therefore recommended that the Board of Supervisors
indicate its support for AB 3865.
No
CONTINUED ON ATTACHMENT: YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER/J
SIGNATURE(S):-
APPROVED AS RECOMMENDED OTHER
ACTION OF BOARD ON
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
UNANIMOUS(ABSENT 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: Assemblyman Tom Bates ATTESTED APR 10 1990
County Administrator PHIL BATCHELOR,CLERK OF THE BOARD OF
Health Services Director SUPERVISORS AND COUNTY ADMINISTRATOR
Drug Program Administrator
Director of Public Health
Chair, Drug Abuse Advisory Board BY ZkAZ&6i�� DEPUTY
M382 (ioiaELes Spahnn, SRJ. Jackson, Barish & Assoc.