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CA SB1261

Bill

Status

Engrossed

5/21/2024

Primary Sponsor

Marie Alvarado-Gil

Click for details

Origin

Senate

2023-2024 Session

AI Summary

  • Increases the percentage of gross receipts from state-designated fairs allocated to the Fair and Exposition Fund from 0.75% to 3% annually
  • Requires tax returns filed with the California Department of Tax and Fee Administration (CDTFA) reporting sales and use tax to segregate gross receipts from transactions occurring on state-designated fair property
  • Directs the CDTFA to report total segregated gross receipts to the Department of Finance by November 1 each year, with amounts included in the Governor's Budget for allocation by the Department of Food and Agriculture
  • Conditions fund allocation on state-designated fairs providing nonmanagement employees with required meal periods, overtime compensation at 1.5x pay for hours over 8 per day and over 40 per week, and 2x pay for hours over 12 per day
  • Exempts full-time carnival ride operators and employees covered by collective bargaining agreements with specified wage and hour provisions from the working condition requirements

Legislative Description

Horse racing: state-designated fairs: allocation of revenues: gross receipts for sales and use tax.

Last Action

August 15 hearing: Held in committee and under submission.

8/15/2024

Committee Referrals

Appropriations7/2/2024
Revenue and Taxation6/3/2024
Appropriations4/10/2024
Revenue and Taxation2/29/2024
Rules2/15/2024

Full Bill Text

No bill text available