BILL NUMBER: AB 1989 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY MARCH 20, 2012
INTRODUCED BY Assembly Member Carter
FEBRUARY 23, 2012
An act to add Article 6.5 (commencing with Section
5077.85) 5077.81) to Chapter 1 of Division 5 of
the Public Resources Code, relating to parks, and declaring the
urgency thereof, to take effect immediately.
LEGISLATIVE COUNSEL'S DIGEST
AB 1989, as amended, Carter. State parks: bicycle facilities.
Existing law vests the Department of Parks and Recreation with
control of the state park system and specifies that certain funds are
available, upon appropriation by the Legislature, for state park
planning, acquisition, and development projects, among other things.
Existing law imposes various taxes, including taxes on the privilege
of engaging in certain activities. The Fee Collection Procedures Law,
the violation of which is a crime, provides procedures for the
collection of certain fees and surcharges.
This bill would, on and after January 1, 2013, impose a surcharge
on every retailer for the privilege of selling a new bicycle in this
state at the rate of $2 per new bicycle. The bill would require
that, commencing with the 2013 -14 fiscal year,
the new bicycle surcharge be administered by the State Board of
Equalization and collected by the board in accordance with
surcharge would be administered by the State Board of
Equalization and would be collected pursuant to the procedures set
forth in the Fee Collection Procedures Law. By expanding
the application of the Fee Collection Procedures Law, the violation
of which is a crime, this bill would impose a state-mandated local
program. The
The bill would require each person required to pay the
surcharge to prepare and file with the board a return using
electronic media in the form prescribed by the board, containing
specified information. The bill would deposit the revenues,
less refunds, of the surcharge into the State Park Bicycle Facilities
Fund, which this bill would create, and would require that moneys in
the fund, upon appropriation by the Legislature, be used by the
Department of Parks and Recreation to pay for the maintenance of
bicycle trails and paths within units of the state park system, the
maintenance of signage with respect to those trails and paths, and
the maintenance of related bicycle facilities within units of the
state park system.
The California Constitution requires the state to reimburse local
agencies and school districts for certain costs mandated by the
state. Statutory provisions establish procedures for making that
reimbursement.
This bill would provide that no reimbursement is required by this
act for a specified reason.
This bill would declare that it is to take effect immediately as
an urgency statute.
Vote: 2/3. Appropriation: no. Fiscal committee: yes.
State-mandated local program: yes.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Article 6.5 (commencing with Section 5077.85)
5077.81) is added to Chapter 1 of Division 5 of
the Public Resources Code, to read:
Article 6.5. State Park Bicycle Facilities Fund
5077.85. (a) On and after January 1, 2013, there is hereby
imposed a surcharge on every retailer for the privilege of selling a
new bicycle in this state at the rate of two dollars ($2) per new
bicycle.
(b)
5077.81. For purposes of this article, all of
the following definitions shall apply:
(1)
(a) "Bicycle" has the same meaning as that term is
defined in Section 890.2 of the Streets and Highways Code.
(2)
(b) "Board" means the State Board of Equalization.
(3)
(c) "Retailer" has the same meaning as that term is
defined in Section 6015 of the Revenue and Taxation Code.
(c) The board shall administer and collect the surcharge imposed
by this section pursuant to
5077.82. On and after July 1, 2013, there is hereby imposed a
surcharge on every retailer for the privilege of selling a bicycle in
this state at a rate of two dollars ($2) per new bicycle.
5077.83. Commencing with the 2013 -14
fiscal year, the new bicycle surcharge imposed pursuant to Section
5077.82, shall be administered and collected by the board in
accordance with the Fee Collection Procedures Law (Part 30
(commencing with Section 55001) of Division 2 of the Revenue and
Taxation Code). For purposes of this section
article , the references in the Fee Collection Procedures Law
to "fee" shall include the surcharge imposed by this section
article and references to "feepayer" shall
include a person required to pay the surcharge imposed by this
section.
(d)
5077.84. Pursuant to Section 55040 of the Revenue and Taxation
Code, each person required to pay the surcharge imposed pursuant to
Section 5077.82 shall prepare and file with the board a return using
electronic media, in the form prescribed by the board containing
information as the board deems necessary or appropriate for the
proper administration of this article and the Fee Collections
Procedures Law. The return shall be filed on or before the last day
of the calendar month following the calendar quarter to which it
relates, together with a remittance payable to the board for the
amount of surcharge due for that period. Returns shall be
authenticated in a form or pursuant to methods as may be prescribed
by the board.
5077.85. (a) The board may
prescribe, adopt, and enforce regulations relating to the
administration and enforcement of this section
article , including, but not limited to, collections,
reporting, refunds, and appeals.
(e)
(b) The board may prescribe, adopt, and enforce any
emergency regulations as necessary to implement this section
article . Any emergency regulation prescribed,
adopted, or enforced pursuant to this section
article shall be adopted in accordance with Chapter 3.5
(commencing with Section 11340) of Part 1 of Division 3 of Title 2 of
the Government Code, and, for purposes of that chapter, including
Section 11349.6 of the Government Code, the adoption of the
regulation is an emergency and shall be considered by the Office of
Administrative Law as necessary for the immediate preservation of the
public peace, health and safety, and general welfare.
(f) The surcharges imposed by this section are due and payable to
the board quarterly on or before the last day of the month next
succeeding each quarterly period.
(g) (1) On or before the last day of the month following each
quarterly period of three months, a return for the preceding
quarterly period shall be filed using electronic media with the
board.
(2) The board may prescribe those forms and reporting requirements
as are necessary to implement the surcharge.
(3) Returns shall be authenticated in a form, or pursuant to
methods, as may be prescribed by the board.
5077.86. The State Park Bicycle Facilities Fund is hereby created
in the State Treasury. All revenues, interest, penalties, and other
amounts collected pursuant to Section 5077.85
5077.83 shall be deposited into the State Park Bicycle
Facilities Fund, less refunds and reimbursement to the board for
expenses incurred in the administration and collection of the
surcharge. For purposes of this article, "fund" means the State Park
Bicycle Facilities Fund established by this section.
5077.87. All moneys in the fund shall, upon appropriation by the
Legislature, be used by the department to pay for the following:
(a) The maintenance of bicycle trails and bicycle paths within
units of the state park system.
(b) The maintenance of signage with respect to the trails and
bicycle paths described in subdivision (a).
(c) The maintenance of related bicycle facilities, including, but
not limited to, bicycle parking facilities, within units of the state
park system.
SEC. 2. No reimbursement is required by this act pursuant to
Section 6 of Article XIII B of the California Constitution because
the only costs that may be incurred by a local agency or school
district will be incurred because this act creates a new crime or
infraction, eliminates a crime or infraction, or changes the penalty
for a crime or infraction, within the meaning of Section 17556 of the
Government Code, or changes the definition of a crime within the
meaning of Section 6 of Article XIII B of the California
Constitution.
SEC. 3. 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 provide for the maintenance of bicycle facilities
within the state park system at the earliest possible date, it is
necessary that this act take effect immediately.