Fairs: allocation of revenues: gross receipts for sales and use tax.
Vote required
Majority
Fiscal committee
No
Appropriation
No
Current location
Chaptered
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Assembly
- Passed Senate
- To Governor
- Became Law
Overview
This bill increases the amount of revenue allocated to California fairs from the state’s sales and use tax. Currently, 3/4 of 1% of the total gross receipts segregated on tax returns is dedicated to the Department of Food and Agriculture. This bill raises that percentage to 2%, directing more funds to support fairs and expositions. Additionally, the bill includes provisions to ensure fair employees receive specific working conditions, such as meal breaks and overtime pay.
Key provisions
- Increases the percentage of sales tax revenue allocated to fairs from 3/4 of 1% to 2%.
- Requires fair operators to provide specific working conditions for non-management employees, including meal breaks and overtime pay.
- Establishes a process for the CDTFA to review returns for errors and adjust the total gross receipts amount.
- Funds are transferred from the CDTFA to the Fair and Exposition Fund, which is continuously appropriated.
- The CDTFA is reimbursed for the costs of administering this section.
- Exempts traveling carnival ride operators from certain labor requirements.
- Exempts employees covered by valid collective bargaining agreements that meet specific wage and working condition standards.
Who is affected
- California Fairs and Expositions
- Department of Food and Agriculture
- California Taxpayers (through sales tax)
- Fair Employees
Bill text
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