HomeMy WebLinkAboutMINUTES - 06051990 - 1.72 1-072
.io: BOARD OF SUPERVISORS `.... L Contra
FROM: f Costa
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Phil Batchelor, County Administrator CQUrIt
v
DATE:
May 30 , 1990
SUBJECT:
LEGISLATION: AB 3865 (Bates)
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECONIlUNDATI ON
Indicate that the Board of Supervisors continues to SUPPORT AB
3865 by Assemblyman Bates which would prohibit any taxpayer in
California from taking a deduction against their income taxes for
any expenses paid or incurred by the taxpayer to advertise the
sale, use or other consumption of tobacco products.
BACKGROUND:
On April 10, 1990 the Board of Supervisors voted to support AB
3865 as introduced. On..April 30 , 1990 ..the bill was amended.
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, as
introduced, would have excluded 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 April 30, 1990 amendment removes references to
alcoholic beverage advertising, but continues to delete any
deduction for advertising tobacco products. The word "advertise"
is defined as including the use of a newspaper, magazine or other
CONTINUED ON ATTACHMENT:Yes YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
Y:2�SIGNATURE(S):
ACTION OF BOARD ON une 5 , 7390 APPROVED AS RECOMMENDED x OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
X 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 SHOW/N..
CC: ATTESTED ✓ / C�j
PHIL B HELOR,CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
Please see Page 2 .
BY y'Cx G.� DEPUTY
M382 (10/88)
'l
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 tobacco
products.
Although AB 3865 no longer eliminates the deduction of
advertising for alcoholic beverages it does eliminate the
deduction of advertising for tobacco products and is thus
consistent with past positions of the Board of Supervisors
opposing the smoking of tobacco products as a personal health
risk. It is therefore recommended that the Board of Supervisors
continue to indicate its support for AB 3865.
AB 3865 is pending a hearing in -the Assembly Revenue & Taxation
Committee.
cc: Assemblyman Tom Bates
County Administrator
Health Services Director
Director of Public Health
Les Spahnn, SRJ. Jackson, Barish & Associates