SB 1078

SB1078:v98#DOCUMENT

Bill Start

CALIFORNIA LEGISLATURE— 2025–2026 REGULAR SESSION

Senate Bill

No. 1078

An act to add and repeal Chapter 3.85 (commencing with Section 7294.7) of Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation, and declaring the urgency thereof, to take effect immediately. An act to amend Section 51.1 of the Civil Code, relating to civil rights.

LEGISLATIVE COUNSEL'S DIGEST

SB 1078, as amended, Laird. Transactions and use taxes: County of Santa Cruz. Civil rights violations: service of process: Civil Rights Department.

Existing law, including the Unruh Civil Rights Act, the Ralph Civil Rights Act of 1976, and the Tom Bane Civil Rights Act, specifies various civil rights based on specified characteristics. Among these rights are the right to be free from discrimination in business establishments, right to be free from violence or intimidation, and right to be free from interference with the exercise of legal rights through threats, intimidation, or coercion. Existing law establishes liability for sexual harassment within certain professional relationships. If a violation of any of these specified civil rights is alleged or the application or construction thereof is in issue in any proceeding in the Supreme Court of California, the state court of appeal, or the appellate division of a superior court, existing law requires each party to serve a copy of the party’s brief or petition and brief on the State Solicitor General at the office of the Attorney General.This bill would additionally require each party to serve a copy of the party’s brief or petition and brief on the Director of the Civil Rights Department.

Existing law authorizes various local governmental entities, subject to certain limitations and approval requirements, to levy a transactions and use tax for general or specific purposes, in accordance with the procedures and requirements set forth in the Transactions and Use Tax Law, including a requirement that the combined rate of all taxes that may be imposed in accordance with that law in any county not exceed 2%.

This bill would authorize, until December 31, 2030, the County of Santa Cruz, by an ordinance adopted by the Santa Cruz County Board of Supervisors, to levy a tax pursuant to the Transactions and Use Tax Law at a rate not to exceed 0.5% for general and special purposes, subject to voter approval, as specified. The bill would authorize those taxes to exceed the 2% limit described above.

This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Santa Cruz.

This bill would declare that it is to take effect immediately as an urgency statute.

Digest Key

Vote: TWO_THIRDSMAJORITY Appropriation: NO Fiscal Committee: NOYES Local Program: NO

Bill Text

The people of the State of California do enact as follows:

SECTION 1.

Section 51.1 of the Civil Code is amended to read:

51.1.

If a violation of Section 51, 51.5, 51.7, 51.9, or 52.1 is alleged or the application or construction of any of these sections is in issue in any proceeding in the Supreme Court of California, a state court of appeal, or the appellate division of a superior court, each party shall serve a copy of the party’s brief or petition and brief, brief on the State Solicitor General at the Office office of the Attorney General. No General and on the Director of the Civil Rights Department. A brief may shall not be accepted for filing unless the proof of service shows service on the State Solicitor General. General and on the Director of the Civil Rights Department. Any party failing to comply with this requirement shall be given a reasonable opportunity to cure the failure before the court imposes any sanction and, in that instance, the court shall allow the Attorney General and the Director of the Civil Rights Department reasonable additional time to file a brief in the matter.

SECTION 1.Chapter 3.85 (commencing with Section 7294.7) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, to read:

3.85.County of Santa Cruz Transactions and Use Tax

7294.7.

(a)Notwithstanding any other law, the County of Santa Cruz may impose a transactions and use tax for general or specific purposes to support countywide programs at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceed the limit established in Section 7251.1, if all of the following requirements are met:

(1)The Santa Cruz County Board of Supervisors adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.

(2)The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with Article XIII C of the California Constitution.

(3)The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), other than Section 7251.1.

(b)Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.

(c)If, as of December 31, 2030, an ordinance proposing a transactions and use tax has not been approved in the County of Santa Cruz as authorized by subdivision (a), this chapter shall be repealed.

SEC. 2.

The Legislature finds and declares that a special statute is necessary and that a general statute cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the unique fiscal pressures being experienced in the County of Santa Cruz in providing essential programs.

SEC. 3.

This act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the California Constitution and shall go into immediate effect. The facts constituting the necessity are:

To provide an immediate opportunity for the voters of the County of Santa Cruz to consider a local tax measure to offset reductions to social safety net services, it is necessary that this act take effect immediately.