CA SB1494

Prohibits local agencies from entering into, renewing, or extending agreements on or after January 1, 2024 that rebate or divert Bradley-Burns sales tax revenue to retailers in exchange for locating a business in the jurisdiction if that business generates sales tax revenue from deliveries to another local agency's territory.

Voids and makes unenforceable all such agreements existing before January 1, 2024 on January 1, 2030.

Requires local agencies to post all existing revenue-sharing agreements on their internet websites until the agreements expire or become void.

Requires local agencies to post proposed agreements online for at least 30 days and notify affected local agencies by certified mail at least 60 days before approval.

Applies to all cities, including charter cities, as a matter of statewide concern rather than a municipal affair.