AB 1644: Transient occupancy tax: report.
- Session Year: 2017-2018
- House: Assembly
- Latest Version Date: 2017-03-21
Existing law authorizes a city, county, or city and county to impose a transient occupancy tax upon occupancies of lodgings of no more than 30 days.
This bill would require a city, county, or city and county that has imposed a transient occupancy tax to annually report to the State Board of Equalization, on or before March 1, on the amount of transient occupancy taxes collected by the city, county, or city and county for the previous calendar year.
Existing property tax law requires assessees to report change in ownership information to the assessor, as provided.This bill would make a nonsubstantive change to that provision.Existing property tax law requires assessees to report change in ownership information to the assessor, as provided.
This bill would make a nonsubstantive change to that provision.
A city, county, or city and county that has levied a transient occupancy tax pursuant to Section 7280 shall report to the board, on or before March 1, 2018, and on or before March 1 annually thereafter, on the amount of transient occupancy taxes collected by the city, county, or city and county for the previous calendar year.
SECTION 1.Section 90 of the Revenue and Taxation Code is amended to read:90.An assessee shall report change in ownership information to the assessor as provided in Article 2.5 (commencing with Section 480) of Chapter 3 of Part 2.Assessees An assessee shall report change in ownership information to the assessor as provided in Article 2.5 (commencing with Section 480) of Chapter 3 of Part 2.
|
Date
|
Status
|
|---|---|
| Feb 1, 2018 | From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. |
| Jan 31, 2018 | Died pursuant to Art. IV, Sec. 10(c) of the Constitution. |
| Mar 22, 2017 | Re-referred to Com. on L. GOV. |
| Mar 21, 2017 | From committee chair, with author's amendments: Amend, and re-refer to Com. on L. GOV. Read second time and amended. |
| Mar 20, 2017 | Referred to Coms. on L. GOV. and REV. & TAX. |
| Feb 19, 2017 | From printer. May be heard in committee March 21. |
| Feb 17, 2017 | Read first time. To print. |
This list shows positions taken on this bill by organizations on the date displayed, which is linked to the original source.
Positions by individuals are not included.
Bill Author
Bill Co-Author(s):