Bill Text: CA SB848 | 2009-2010 | Regular Session | Amended

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Bill Title: Transient occupancy taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed - Dead) 2010-10-08 - From Assembly without further action. [SB848 Detail]

Download: California-2009-SB848-Amended.html

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BILL NUMBER: SB 848	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  OCTOBER 7, 2010

INTRODUCED BY    Committee on Budget and Fiscal Review
  Senator   Hollingsworth 

                        JANUARY 11, 2010

    An act relating to the Budget Act of 2010.  
An act to add Sections 7282.5 and 7283.7 to the Revenue and Taxation
Code, relating to taxation, and declaring the urgency thereof, to
take effect immediately. 


	LEGISLATIVE COUNSEL'S DIGEST


   SB 848, as amended,  Committee on Budget and Fiscal Review
  Hollingsworth  .  Budget Act of 2010.
  Transient occupancy taxes.  
   Existing law authorizes the legislative body of a city or county
to impose an excise tax for the privilege of occupying a room or
other living space in a hotel, inn, tourist home or house, motel, or
other lodging, as provided.  
   This bill would provide that the tax imposed shall apply solely to
rent received by the operator of a lodging establishment for
transient accommodations and the rent received by the operator from a
travel agent or intermediary subject to the tax shall be the
wholesale rate contracted for the room for that date, as specified.
The bill would provide that no tax shall be imposed on any amount
charged or retained by a travel agent or intermediary for travel
booking services. The bill would also specify that a property owner
or authorized agent shall not be liable for transient occupancy taxes
imposed if that tax is not collected, as specified.  
   The bill would make a finding that this language is declaratory of
existing law. 
   This bill would declare that it is to take effect immediately as
an urgency statute.  
   This bill would express the intent of the Legislature to enact
statutory changes relating to the Budget Act of 2010. 
   Vote:  majority   2/3  . Appropriation:
no. Fiscal committee: no. State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

   SECTION 1.    Section 7282.5 is added to the 
 Revenue and Taxation Code   , to read:  
   7282.5.  (a) The tax imposed pursuant to Section 7280 shall apply
solely to rent received by the operator of a lodging establishment
for transient accommodations. The rent received by the operator from
a travel agent or intermediary subject to the tax shall be the
wholesale rate contracted for the room for that date by the operator
and the travel agent or intermediary. Under no circumstances shall a
travel agent or intermediary be deemed an operator of a lodging
establishment. Notwithstanding any other law, no tax shall be imposed
directly or indirectly pursuant to Section 7280, on any amounts
charged or retained by a travel agent or intermediary for providing
travel booking service, whether or not such amounts are separately
stated. All amounts of tax charged and collected by a travel agent or
intermediary shall be remitted to the city, including a charter
city, county, or city and county imposing the tax.
   (b) This section shall apply to all cities, including charter
cities, counties, or cities and counties. 
   SEC. 2.    Section 7283.7 is added to the  
Revenue and Taxation Code   , to read:  
   7283.7.  A property owner or authorized agent shall not be liable
for the taxes imposed pursuant to Section 7280 if that tax is not
collected, and is not required to be collected, by the property owner
or authorized agent. 
  SEC. 3.    The Legislature finds and declares the
addition of Sections 7282.5 and 7283.7 to the Revenue and Taxation
Code by this act does not constitute a change in, but is declaratory
of, existing law. 
   SEC. 4.    This act is an urgency statute necessary
for the immediate preservation of the public peace, health, or safety
within the meaning of Article IV of the Constitution and shall go
into immediate effect. The facts constituting the necessity are:
 
   In order to clarify existing law and provide necessary guidance to
local governments at the earliest possible time, it is necessary
that this act go into immediate effect.  
  SECTION 1.    It is the intent of the Legislature
to enact statutory changes relating to the Budget Act of 2010.