Includes all politicians who were in office at any point during the 2013-2014 Legislature.

SB 768 - An Act to Amend Sections 30104, 30108, and 30181 Of, and to Add Article 2.5 (Commencing with Section 30130.50) to Chapter 2 of Part 13 of Division 2 Of, the Revenue and Taxation Code, Relating to Taxation, and Making an Appropriation Therefor, to Take Effect Immediately, Tax Levy.

Cigarette and tobacco products taxes: California Tobacco Tax Act of 2014. 2013-2014 Legislature. View bill details
Author(s):
Summary:
The Cigarette and Tobacco Products Tax Law, the violation of which is a crime, imposes a tax on every distributor of cigarettes and tobacco products at specified rates, including additional taxes imposed under the Tobacco Tax and Health Protection Act of 1988 (Proposition 99) and the California Families and Children Act of 1998 (Proposition 10). A provision of that law imposes a tax upon the… More
The Cigarette and Tobacco Products Tax Law, the violation of which is a crime, imposes a tax on every distributor of cigarettes and tobacco products at specified rates, including additional taxes imposed under the Tobacco Tax and Health Protection Act of 1988 (Proposition 99) and the California Families and Children Act of 1998 (Proposition 10). A provision of that law imposes a tax upon the distribution of tobacco products at a tax rate that is equivalent to the combined rate of all taxes imposed on cigarettes, which is deposited in specified accounts.

This bill would, on or after the first day of the first calendar quarter commencing more than 90 days on or after the effective date of the bill, impose an additional tax on the distribution of cigarettes at the rate of $0.10 for each cigarette distributed; would require a dealer and a wholesaler to file a return with the State Board of Equalization showing the number of cigarettes in its possession or under its control on that date, and impose a related floor stock tax; and would require a licensed cigarette distributor to file a return with the board and pay a cigarette indicia adjustment tax for cigarette tax stamps in its possession or under its control on that date. Because the bill would impose an additional tax on cigarettes under the Cigarette and Tobacco Products Tax Law, it would increase the tax upon the distribution of tobacco products under that law.The bill would provide that the revenues collected from the additional tax be deposited in the California Tobacco Tax Act of 2014 Fund created by this bill, which would be a continuously appropriated fund, and transferred into the Tobacco Prevention and Education Account, the Tobacco Disease Related Health Care Account, and the Tobacco Law Enforcement Account to be expended for specified purposes. Because the California Tobacco Tax Act of 2014 Fund would be a continuously appropriated fund, the bill would make an appropriation.

The bill would require moneys in the California Tobacco Tax Act of 2014 Fund to be transferred from the fund to the California Children and Families First Trust Fund, which is a continuously appropriated fund, the Cigarette and Tobacco Products Surtax Fund, the Breast Cancer Fund, and the General Fund, as necessary to offset revenue decreases to those funds directly resulting from imposition of additional taxes by these provisions. Because this bill would require funds to be transferred to a continuously appropriated fund, it would make an appropriation.

Because this bill would impose new requirements under the Cigarette and Tobacco Products Tax Law, the violation of which is a crime, it would impose a state-mandated local program.

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 include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature.

This bill would take effect immediately as a tax levy. Hide
 
Status:
The bill was voted on by a Senate committee on May 20, 2013. 
There have been no votes on passage on this bill.
Other Votes:

An Act to Amend Sections 30104, 30108, and 30181 Of, and to Add Article 2.5 (Commencing with Section 30130.50) to Chapter 2 of Part 13 of Division 2 Of, the Revenue and Taxation Code, Relating to Taxation, and Making an Appropriation Therefor, to Take Effect Immediately, Tax Levy.

SB 768 — 2013-2014 Legislature

Summary
The Cigarette and Tobacco Products Tax Law, the violation of which is a crime, imposes a tax on every distributor of cigarettes and tobacco products at specified rates, including additional taxes imposed under the Tobacco Tax and Health Protection Act of 1988 (Proposition 99) and the California Families and Children Act of 1998 (Proposition 10). A provision of that law imposes a tax upon the distribution of tobacco products at a tax rate that is equivalent to the combined rate of all taxes imposed on cigarettes, which is deposited in specified accounts.

This bill would, on or after the first day of the first calendar quarter commencing more than 90 days on or after the effective date of the bill, impose an additional tax on the distribution of cigarettes at the rate of $0.10 for each cigarette distributed; would require a dealer and a wholesaler to file a return with the State Board of Equalization showing the number of cigarettes in its possession or under its control on that date, and impose a related floor stock tax; and would require a licensed cigarette distributor to file a return with the board and pay a cigarette indicia adjustment tax for cigarette tax… More
The Cigarette and Tobacco Products Tax Law, the violation of which is a crime, imposes a tax on every distributor of cigarettes and tobacco products at specified rates, including additional taxes imposed under the Tobacco Tax and Health Protection Act of 1988 (Proposition 99) and the California Families and Children Act of 1998 (Proposition 10). A provision of that law imposes a tax upon the distribution of tobacco products at a tax rate that is equivalent to the combined rate of all taxes imposed on cigarettes, which is deposited in specified accounts.

This bill would, on or after the first day of the first calendar quarter commencing more than 90 days on or after the effective date of the bill, impose an additional tax on the distribution of cigarettes at the rate of $0.10 for each cigarette distributed; would require a dealer and a wholesaler to file a return with the State Board of Equalization showing the number of cigarettes in its possession or under its control on that date, and impose a related floor stock tax; and would require a licensed cigarette distributor to file a return with the board and pay a cigarette indicia adjustment tax for cigarette tax stamps in its possession or under its control on that date. Because the bill would impose an additional tax on cigarettes under the Cigarette and Tobacco Products Tax Law, it would increase the tax upon the distribution of tobacco products under that law.The bill would provide that the revenues collected from the additional tax be deposited in the California Tobacco Tax Act of 2014 Fund created by this bill, which would be a continuously appropriated fund, and transferred into the Tobacco Prevention and Education Account, the Tobacco Disease Related Health Care Account, and the Tobacco Law Enforcement Account to be expended for specified purposes. Because the California Tobacco Tax Act of 2014 Fund would be a continuously appropriated fund, the bill would make an appropriation.

The bill would require moneys in the California Tobacco Tax Act of 2014 Fund to be transferred from the fund to the California Children and Families First Trust Fund, which is a continuously appropriated fund, the Cigarette and Tobacco Products Surtax Fund, the Breast Cancer Fund, and the General Fund, as necessary to offset revenue decreases to those funds directly resulting from imposition of additional taxes by these provisions. Because this bill would require funds to be transferred to a continuously appropriated fund, it would make an appropriation.

Because this bill would impose new requirements under the Cigarette and Tobacco Products Tax Law, the violation of which is a crime, it would impose a state-mandated local program.

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 include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature.

This bill would take effect immediately as a tax levy. Hide
Learn More
At LegInfo.ca.gov
Title
An Act to Amend Sections 30104, 30108, and 30181 Of, and to Add Article 2.5 (Commencing with Section 30130.50) to Chapter 2 of Part 13 of Division 2 Of, the Revenue and Taxation Code, Relating to Taxation, and Making an Appropriation Therefor, to Take Effect Immediately, Tax Levy.
Author(s)
Kevin de Leon
Co-Authors
    Subjects
    • Cigarette and tobacco products taxes: California Tobacco Tax Act of 2014
    Major Actions
    Introduced2/22/2013
    Referred to Committee
    Passed Senate Committee on Health5/08/2013
    Passed Senate Committee on Governance and Finance5/08/2013
    Passed Senate Committee on Appropriations5/20/2013
    Bill History
    Chamber/CommitteeMotionDateResult
    select this voteSenate Committee on HealthDo pass as amended, and re-refer to the Committee on Appropriations.5/08/2013This motion PASSED the Senate Committee on Health
    6 voted YES 2 voted NO 1 voted present/not voting
    select this voteSenate Committee on Governance and FinanceDo pass, but re-refer to the Committee on Health.5/08/2013This motion PASSED the Senate Committee on Governance and Finance
    5 voted YES 2 voted NO 0 voted present/not voting
    select this voteSenate Committee on AppropriationsPlaced on Appropriations Suspense file.5/20/2013This motion PASSED the Senate Committee on Appropriations
    6 voted YES 0 voted NO 1 voted present/not voting
    ActionDateDescription
    Introduced2/22/2013
    2/22/2013Introduced. To Com. on RLS. for assignment. To print.
    2/24/2013From printer. May be acted upon on or after March 26.
    2/25/2013Read first time.
    3/11/2013Referred to Com. on RLS.
    4/17/2013From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.
    4/25/2013Re-referred to Coms. on GOV. & F. and HEALTH.
    4/30/2013Set for hearing May 8.
    5/08/2013From committee: Do pass and re-refer to Com. on HEALTH. (Ayes 5. Noes 2.) (May 8). Re-referred to Com. on HEALTH.
    select this voteVote5/08/2013Do pass as amended, and re-refer to the Committee on Appropriations.
    select this voteVote5/08/2013Do pass, but re-refer to the Committee on Health.
    5/13/2013From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 2.) (May 8).
    5/14/2013Read second time and amended. Re-referred to Com. on APPR.
    5/16/2013Set for hearing May 20.
    5/20/2013Placed on APPR. suspense file.
    select this voteVote5/20/2013Placed on Appropriations Suspense file.
    5/21/2013Set for hearing May 23.
    5/23/2013Held in committee and under submission.

    Total contributions given to Senators from interest groups that…

    26 Organizations Supported and 4 Opposed; See Which Ones

    Organizations that took a position on
    An Act to Amend Sections 30104, 30108, and 30181 Of, and to Add Article 2.5 (Commencing with Section 30130.50) to Chapter 2 of Part 13 of Division 2 Of, the Revenue and Taxation Code, Relating to Taxation, and Making an Appropriation Therefor, to Take Effect Immediately, Tax Levy.

    26 organizations supported this bill

    African American Tobacco Control Leadership Council
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    American Cancer Society Cancer Action Network
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    American Heart Association
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    American Lung Association of California
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    Asian & Pacific Islander American Health Forum
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    association of northern california oncologists
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    California Black Health Network
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    California Church IMPACT
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    California Medical Association
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    California Pan-Ethnic Health Network
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    California Primary Care Association
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    California Public Health Association - North
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    Campaign for Tobacco-Free Kids
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    Cancer Prevention Institute of California
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    ChangeLab Solutions
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    Coalition for a Tobacco-Free San Bernardino County
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    Communities Against Substance Abuse
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    Consumers Union
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    Health and Social Policy Institute
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    March of Dimes, California Chapter
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    Medical Oncology Association of Southern California
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    Operation Samahan
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    San Diego Regional Asthma Coalition
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    San Luis Obispo County Tobacco Control Coalition
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    Smoking & Tobacco Outreach / Prevention Program
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    Sunset Russian Tobacco Education Project
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.

    4 organizations opposed this bill

    California Chamber of Commerce
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    California Distributors Association
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    California Taxpayers Association
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.
    Reynolds American Inc.
    Senate Committee on Governance and Finance (2013, May 2). Senate Committee Analysis. Retrieved May 8, 2013, from Leginfo: Bill Analysis.

    Need proof?

    View citations of support and opposition

    Includes reported contributions to campaigns of Senators in office during the 2013-2014 California State Legislature, from interest groups invested in the vote according to MapLight, January 1, 2009 – December 31, 2012.
    Contributions data source: FollowTheMoney.org

    Contributions by Legislator

    Namesort iconPartyDistrict$ From Interest Groups
    That Supported
    $ From Interest Groups
    That Opposed
    Joel AndersonRCA-36$34,400$16,400
    Jim BeallDCA-15$11,100$0
    Tom BerryhillRCA-14$10,100$28,000
    Marty BlockDCA-39$7,900$0
    Ron CalderonDCA-30$7,400$9,400
    Anthony CannellaRCA-12$8,950$33,000
    Ellen CorbettDCA-10$9,850$0
    Lou CorreaDCA-34$15,450$8,000
    Mark DeSaulnierDCA-7$13,500$0
    Bill EmmersonRCA-23$23,744$20,550
    Noreen EvansDCA-2$8,000$0
    Jean FullerRCA-18$29,050$20,200
    Ted GainesRCA-1$17,850$36,000
    Cathleen GalgianiDCA-5$9,099$16,425
    Loni HancockDCA-9$3,500$0
    Ed HernandezDCA-24$53,700$0
    Jerry HillDCA-13$30,200$0
    Bob HuffRCA-29$21,250$35,400
    Hannah-Beth JacksonDCA-19$13,800$0
    Steve KnightRCA-21$11,050$18,906
    Ricardo LaraDCA-33$51,800$1,500
    Mark LenoDCA-11$19,150$0
    Ted LieuDCA-28$82,040$0
    Carol LiuDCA-25$4,800$0
    Bill MonningDCA-17$40,655$0
    Jim NielsenRCA-4$13,500$18,300
    Alex PadillaDCA-20$19,500$0
    Fran PavleyDCA-27$10,500$0
    Curren PriceDCA-26$22,200$6,900
    Richard D. RothDCA-31$0$0
    Michael RubioDCA-16$85,150$7,800
    Darrell SteinbergDCA-6$40,450$0
    Mimi WaltersRCA-37$34,250$20,100
    Lois WolkDCA-3$11,566$0
    Rod WrightDCA-35$16,200$20,400
    Mark WylandRCA-38$22,000$7,900
    Leland YeeDCA-8$23,850$4,000
    Kevin de LeonDCA-22$49,500$100

    Add Data Filters:

    Legislator Filters
    Legislator Filters
    NamePartyDistrict$ From Interest Groups
    That Supported
    $ From Interest Groups
    That Opposed
    Joel AndersonRCA-36$34,400$16,400
    Jim BeallDCA-15$11,100$0
    Tom BerryhillRCA-14$10,100$28,000
    Marty BlockDCA-39$7,900$0
    Ron CalderonDCA-30$7,400$9,400
    Anthony CannellaRCA-12$8,950$33,000
    Ellen CorbettDCA-10$9,850$0
    Lou CorreaDCA-34$15,450$8,000
    Mark DeSaulnierDCA-7$13,500$0
    Bill EmmersonRCA-23$23,744$20,550
    Noreen EvansDCA-2$8,000$0
    Jean FullerRCA-18$29,050$20,200
    Ted GainesRCA-1$17,850$36,000
    Cathleen GalgianiDCA-5$9,099$16,425
    Loni HancockDCA-9$3,500$0
    Ed HernandezDCA-24$53,700$0
    Jerry HillDCA-13$30,200$0
    Bob HuffRCA-29$21,250$35,400
    Hannah-Beth JacksonDCA-19$13,800$0
    Steve KnightRCA-21$11,050$18,906
    Ricardo LaraDCA-33$51,800$1,500
    Mark LenoDCA-11$19,150$0
    Ted LieuDCA-28$82,040$0
    Carol LiuDCA-25$4,800$0
    Bill MonningDCA-17$40,655$0
    Jim NielsenRCA-4$13,500$18,300
    Alex PadillaDCA-20$19,500$0
    Fran PavleyDCA-27$10,500$0
    Curren PriceDCA-26$22,200$6,900
    Richard D. RothDCA-31$0$0
    Michael RubioDCA-16$85,150$7,800
    Darrell SteinbergDCA-6$40,450$0
    Mimi WaltersRCA-37$34,250$20,100
    Lois WolkDCA-3$11,566$0
    Rod WrightDCA-35$16,200$20,400
    Mark WylandRCA-38$22,000$7,900
    Leland YeeDCA-8$23,850$4,000
    Kevin de LeonDCA-22$49,500$100

    Interest Groups that supported this bill

    $ Donated
    Physicians$484,648
    Other physician specialists$316,540
    Health & welfare policy$59,416
    Minority & ethnic groups$14,000
    Health care institutions$12,400
    Consumer groups$0
    Health professionals$0
    Commercial service unions$0

    Interest Groups that opposed this bill

    $ Donated
    Tobacco companies & tobacco product sales$213,806
    Chambers of commerce$79,975
    Fiscal & tax policy$35,500
    Food wholesalers$0
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