CA SB820

Requires tax returns filed with the California Department of Tax and Fee Administration to segregate gross receipts from sales occurring on state-designated fair properties or leased fair property.

Changes reporting deadline so the CDTFA must report total segregated gross receipts to the Department of Finance on or before November 1 for the prior fiscal year.

Removes requirement that the CDTFA's error review of gross receipts be specifically tied to calculating amounts for the Governor's Budget allocation to fairs.

Allocates three-quarters of 1 percent of total gross receipts to the Department of Food and Agriculture for distribution to fairs through the Fair and Exposition Fund.

Conditions fair funding eligibility on providing nonmanagement employees with specified meal periods, overtime compensation at time-and-a-half for hours over 8 per day or 40 per week, and double-time pay for hours over 12 per day.