Free Republic
Browse · Search
News/Activism
Topics · Post Article

Skip to comments.

CALIFORNIA -- Proposed Tax and Fee Increases By Subject (unfreakingbelievable)
CAL TAX DOT ORG ^ | unknown date | staff

Posted on 04/24/2003 6:54:48 PM PDT by doug from upland

 

Proposed Tax and Fee Increases
By Subject


 

Aircraft  
  AB 0694 (Levine) Use Tax Increase on Vehicles, Vessels and Aircraft: Eliminate Non-Tax Presumption for 90-Day Out of State Use.Seeks to impose a use tax on all vehicles, airplanes or boats purchased by California residents (by repealing the three months out-of-state use presumption). For other than California residents, a plane, boat or vehicle would be subject to use tax on an out-of-state purchase if it is subject to registration or property tax within 12 months or is used in this state more than one-half time during the first 12 months.

Alcohol  
  Alcohol Tax Increases for Schools: State Treasurer.State Treasurer Phil Angelides has urged the Legislature to consider more tax increases to offset some of the $5.2 billion in reduced education spending proposed by Governor Davis, including: higher taxes on alcoholic beverages.

SB 0921 (Kuehl) Imposes Huge Tax Increases to Fund Single Payor Health Care System.States legislative intent to increase taxes on unearned income, tobacco, alcoholic beverages, employers and employees to fund a single-payer health care system.

SB 0726 (Romero) Local Alcoholic Beverages (Tippler’s) Tax Authorization.Amended on April 2 to authorize a county board of supervisors to impose a tax, not to exceed 5 percent, on the sale of alcoholic beverages for consumption on the premises.

AB 0216 (Chan) New Fee on Alcoholic Beverages of up to $100 million.Requires the Department of Alcoholic Beverage Control to impose a penny-a-drink “Sinclair fee” on adult beverages to finance youth alcoholic prevention and treatment centers. First years revenues generated are capped at $100 million or the total amount of retail sales generated by underage alcoholic consumption. Beer manufacturers producing 60,000 barrels or less are exempt from the fee. Proceeds are earmarked for youth alcohol prevention and recovery programs.

SBX1 005 (Romero) Tipplers Tax: 5 Cents per Drink of Alcohlic Beverage.Imposes a “fee,” equal to 5 cents a drink, on wholesale distributors of alcoholic beverages. The bill is scored by Legislative Counsel as a majority-vote bill, although it is obviously a tax increase.

SB 0108 (Romero) Tipplers Tax: 5 Cents per Drink of Alcohlic Beverage.Increases taxes on alcoholic beverages by the equivalent of $.05 a drink, to reimburse government expenses increased for medical expenses for alcohol related emergencies.

Banks  
  Banks Prohibited from Using Regulated Investment Companies (RICs.Proposed by the Governor in his January 2003 budget proposal to prohibit banks from using RICs “to avoid California tax,” according to the governor’s budget summary. This proposal was pushed by Franchise Tax Board staff at the board meeting last November. Cost to Taxpayers: $45 million in 2003-04 and by $55 million in 2004-05 if implemented prospectively.

AB 1226 (Mathews) Taxation of Credit Unions: Study Requested.Requires the Legislative Analyst to study the feasibility of imposing a tax (called a “fee” in the bill) on state and federally chartered credit unions to fund public education.

Bonds for Infrastructure  
  SCA 0011 (Alarcon) Majority Voter Approval for Special Taxes and Bonds for Infrastructure.Reduces the voter approval requirement for local special taxes for infrastructure from two-thirds to a majority. It also reduces the voter-approval requirements for local general obligation bonds for infrastructure.

Bottled Water  
  SB 0050 (Sher) New Bottled Water Fee of unspecified amount.States legislative intent to impose a unspecified tax (called a “fee”) on each water bottling plant, water vending machine, water hauler, retail water provider, private water source operator and bottled water distributor to pay for a proposed regulatory program for bottled water.

Budget  
  Majority Vote for Legislative Tax Increases: Public Employee Unions.The California Federation of Teachers has suggested six revenue-raising measure, including: Emasculation of Proposition 13 by allowing the Legislature to raise taxes by majority votes of the Senate and Assembly. Also, the union wants the Legislature to be able to pass a budget bill by majority vote.

ACA 0001 (Longville) Reduces Vote to Pass State Budget to Majority .Changes the vote requirement to pass the state budget from two-thirds to a majority.

Car Wash Owners  
  AB 1688 (Goldberg) Car Wash Registration Fee.Requires employers of car washes to register with the labor commission and pay a registration fee.

CARB  
  CARB Fee Increase: LAO Option.In her February 19 analysis of the governor’s plans, the LAO offered several tax and fee options, including fees to cover Air Resources Board stationary sources program activities.

Corporate Salary Deduction  
  SB 0819 (Alarcon) Corporate Tax: Repeal of Deducations for Executive Salaries that Exceed Lowest Employee Salary by 100 Times.Prohibits a corporate tax deduction for executive salaries of the lesser of $1 million or 100 times the amount of the least paid employee of a corporation. Currently the limit is just $1 million.

Court fees  
  AB 1397 (Longville) Tax on Civil Law Suits: $20 per Suit.Imposes a $20 tax on each civil lawsuit filed. Funds would be used to pay jurors extra in lengthy civil trials.

Credit Unions  
  AB 1226 (Mathews) Taxation of Credit Unions: Study Requested.Requires the Legislative Analyst to study the feasibility of imposing a tax (called a “fee” in the bill) on state and federally chartered credit unions to fund public education.

Delinted Cotton  
  SB 0565 (Florez) Delinted Cottonseed Bale Increase from $4 to $6 per Bale.Increases the assessment for delinted cottonseed -- for planting purposes under specified provisions relating to the San Joaquin Valley cotton district -- from no more then $4 per bale to up to $6 per bale.

Dependent Care Credit  
  Dependent Care Credit Limitation: LAO Option.The LAO recommends income limits on the dependent care credit and reduction in the dependent exemption credit. Returning the dependent exemption credit to the level of the personal exemption credit would result in additional revenues of $895 million in the budget year.

Diaper  
  SB 0204 (Perata) Diaper Tax: Quarter-Cent Per Diaper.Imposes a quarter-cent tax on each disposable diaper sold in California. Revenues from the tax, called a “fee” in the bill, are earmarked for distribution to local government to pay for a diaper recycling program. This tax increase is keyed as only requiring a majority vote for passage.

DMV  
  AB 1305 (Bogh) DMV Fees for Senior Identification cards of $1.Increases the fee the Department of Motor Vehicles charges for senior citizen identification cards from $6 to $7. It also increases fees to operate a school bus, public paratransit vehicle, ambulance, fire truck, commercial vehicle, etc.

E-Commerce  
  AB 0578 (Leno) Electronic Recording Fee: $1 per Document.Authorizes counties to impose a $1 fee per document for recording documents electronically.

SB 0103 (Alpert) Sales Tax Nexus. Expansion: Triggered by Agent Servicing Property.SB 103 appears much broader than AB 2412 (Migden) of 2000 that was vetoed by Governor Davis. SB 103 expands sales tax nexus by providing that if an out-of-state retailer has an agent servicing or repairing property in this state, the retailer is “doing business in California.” The bill also proposes to use a “unitary relationship” to bring an out-of-state corporation under the state tax laws. It provides that a retailer is “doing business in this state” if the retailer has a “substantial ownership interest” in a retailer maintaining sales locations in California or vice versa and the retailer sells a similar line of products or uses substantially the same business name or facilities or employees of the related retailer. The bill requires retailers “doing business in this state,” including the above, to collect sales taxes on Internet or other electronic or fax sales.

Sales Tax Simplification: LAO Option.In her February 19 analysis of the governor’s plans, the LAO recommended that the Legislature gather all information on the sales tax simplification effort being pursued by a number of states. Besides measuring the pros and cons of joining this effort, the state should be poised to take advantage of any action by Congress to grant states authority to require that sales and use tax be collected from Californians purchasing products over the Internet. The national moratorium on new or discriminatory taxation on electronic commerce expires next fall. The U.S. Supreme Court has ruled that companies without physical presence in California cannot be required to collect the state’s tax on Californians’ purchases from remote sites. California has not participated in the simplification project that would seek uniform tax rates to make it easier for sellers to collect the tax and forward it to the state of residence.

SB 0157 (Bowen) Simplified Sales Tax Project: Authorizes California Participation.Establishes a legislatively controlled board to represent the state at meetings of the Simplified Sales Tax Project. The bill authorizes the board to enter into an agreement if it meets certain conditions. However, the bill provides that the state’s adoption of the agreement does not invalidate any provision of law. A study by the University of Tennessee estimated that California could have raised an additional $1.75 billion in 2001 if all on-line purchases were taxable.

Education  
  Community College Fee Increases (up to $13 per unit).Governor's January 2003 proposal: Increase community college fees in 2003-04 by $13 a unit (from $11 to $24). This increases revenue by $149 million.

AB 0680 (Liu) Community College Fees: Added $10 per Unit for College Grads.Requires community college students with bachelor’s degree pay an additional $10 per unit fee.

CSU Fee Increases (Undergrads up $394).Governor's January 2003 proposal: The governor’s budget contemplates that the California State University Board of Trustees will increase student fees by $258.5 million to offset state general fund reductions. If approved, this will increase undergraduate fees by 25 percent (by $394 to a total $1,968). This fee increase is on top of the $144 to $288 fee increase in December.

UC Fee Increases (Undergrads up $795)Governor's January 2003 proposal: The University of California Board of Regents will consider increasing student fees by 35 percent later this spring in response to proposed state general fund reductions. According to the university, the additional fee increases in 2003-04 will be $795 for resident undergraduates (to $4,629) and $855 for resident graduate students (to $4,869). These increased fees are in addition to the $405 annual fee voted one month ago.

UC, CSU Fees: LAO Option.The analyst recommends fee increases at the University of California and California State University that are 40 percent less than the governor’s budget assumes. Also, the analyst called for an explicit fee policy requiring annual adjustments that are gradual and predictable. The governor’s proposed community college fee increase is reasonable, and actually could be increased by $1 per unit so needy students could maximize federal financial aid.

Electricity  
  AB 0151 (Vargas) Imported Electricity Tax: $0.001 per Kilowatt Hours.Imposes a $0.001 per kilowatt hour tax on imported electricity for air contaminant emission mitigation. The tax (called a “fee”) could not exceed the cost of mitigation.

Employee Tax  
  SB 0921 (Kuehl) Imposes Huge Tax Increases to Fund Single Payor Health Care System.States legislative intent to increase taxes on unearned income, tobacco, alcoholic beverages, employers and employees to fund a single-payer health care system.

Employer Tax  
  SB 0921 (Kuehl) Imposes Huge Tax Increases to Fund Single Payor Health Care System.States legislative intent to increase taxes on unearned income, tobacco, alcoholic beverages, employers and employees to fund a single-payer health care system.

Employment Agencies  
  AB 0880 (Diaz) Tax on Employment Agencies.States legislative intent to impose a tax on temporary employment agencies.

E-Waste  
  SB 0511 (Figueroa) Mercury Lamp Fee: Amount to be Set by Bureaucrats.Requires mercury lamp manufacturers to pay a fee to be established by the Department of Toxic Substances Control.

SB 0020 (Sher) Unspecified Hazardous Waste Tax: Intent to Impose.States legislative intent to ensure that funds are available to assist cities, counties, and recyclers of electronic wastes in developing programs to safely collect and recycle the hazardous materials contained in electronic wastes, and to promote the refurbishment and reuse of electronic equipment for use by schools and nonprofit agencies.

Fees  
  Child Care Facilities Fee Increases (Double the Fee).Governor's January 2003 proposal: Double the fee on licensed child care facilities, assess a $45 fee on foster family agencies for each home that an agency oversees, and increase by 25 percent all other fees for licensed child residential, adult care and senior care facilities. These increases are expected to generate $6.8 million.

Court Fee Increases.Governor's January 2003 proposal to: Increase court filing fees to provide $37 million a year to offset general fund support. A security fee of $20 per court filing would be imposed, and trial motion fees are proposed to be increased by $10 (from $23 to $33). An increase in the appellate filing fee from $265 to $630 will generate $2.1 million more.

SB 0565 (Florez) Delinted Cottonseed Bale Increase from $4 to $6 per Bale.Increases the assessment for delinted cottonseed -- for planting purposes under specified provisions relating to the San Joaquin Valley cotton district -- from no more then $4 per bale to up to $6 per bale.

AB 0578 (Leno) Electronic Recording Fee: $1 per Document.Authorizes counties to impose a $1 fee per document for recording documents electronically.

Fee for Reclaiming Unclaimed Property (to Get $3 Million).Governor's January 2003 proposal: Charge a processing fee for unclaimed property refunds, to generate $3 million.

AB 0394 (Montanez) Fee Increases: Various.Increases a number of fees. For example, a $125 fee would be imposed for “levying” on a safe deposit box.

SB 0231 (Murray) Genetic Disease Testing Fee Increase.Increases the genetic disease testing fee by 25 cents.

Hunting and Fishing License Fee Increases.Governor's January 2003 proposal to: Increase hunting and fishing licenses by $4 million. Resident sport fishing licenses would increase by $2 (to $31.25) and resident hunting licenses would increase by $1.75 (to $31.25). Fees for non-residential and commercial sport fishing and hunting also would increase.

AB 0099 (La Seur) Laboratory Analysis Fee of up to $25,000.Authorizes the laboratory analysis fee, not to exceed $25,000, in connection with a conviction of certain technology-related offenses.

Medical License Fee.Governor's January 2003 proposal: Impose a surcharge on various medical licenses required under the family physician training program, to generate $4.5 million.

New Earthquake Premiums Fee.Governor's January 2003 proposal: Impose an earthquake premiums fee to address Seismic Safety Commission revenue needs, to generate $1.3 million.

New Local Library Fee for Obtaining Books from Other Libraries.Governor's January 2003 proposal: Local libraries would be authorized to impose fees to cover costs relating to obtaining certain books, to raise $12 million. Libraries could charge $1 for a book a reader obtained outside their home county and $5 for a book that has to be sent from another county to the reader’s home county. Some observers said it may be cheaper to buy a used book from Amazon.com rather than pay a $5 borrowing fee.

New State Library Fees to Raise $3 Million.Governor's January 2003 proposal: Authorize the state library to impose a user fee (through a state library card, for example) to raise $3 million.

Park Fee Increases.Governor's January 2003 proposal to: Increase fees for various state park services, beginning January 1, 2003. This is estimated to generate $20 million.

Pesticide Tax: Mill Assessment Increase by $7.5 Million.Governor's Janaury 2003 proposal: In the Department of Pesticide Regulation, the mill assessment would be increased by $7.5 million by shifting all support for the department away from the state general fund.

Political Reform Audit Fee Increase.Governor's January 2003 proposal: Shift $1.359 million of the cost of political reform audits by the Franchise Tax Board from the general fund to a fee-based allocation. The budget is silent on the amount of the fee necessary.

Tax Practitioner Fee: LAO Option.The Legislative Analyst recommended that the FTB charge tax practitioners, possibly as an annual fee, for the use of a hotline maintained and staffed by the FTB at the expense of taxpayers in general, which would save taxpayers about $1 million a year. The FTB should require electronic filing for tax practitioners for all those filling 50 or more returns. The current requirement is 100 or more returns.

Veterans' Home Fee Increase.Governor's January 2003 proposal: Increase the member fees in residential care units of veterans’ homes, to raise $1.15 million.

Fire Protection  
  AB 1690 (Leno) Local Income Tax Authorization.Authorizes cities and counties that form a fire protection finance agency to impose a local income tax (amended April 1 to broaden its coverage to include funding for police as well as fire personnel). The bill would allow a city or county to seek majority-voter approval of the tax. If voters approved, cities would be able to collect an income tax up to 8 percent of state tax liability. Counties would be limited to a 2 percent tax.

Firearms  
  AB 0992 (Ridley-Thomas) Ammo Tax: 10 cents per Bullet.Imposes a 10 cents-per-bullet tax on ammunition sold to consumers, to fund trauma centers.

AB 0602 (Koretz) New Bullet Tax: 10 Cents a Bullet.Imposes a bullet tax (called a fee) of 10 cents a bullet. Funds are earmarked for trauma centers. Legislative counsel has keyed this bill a majority vote bill.

SB 0035 (Scott) New Firearms Fee: $1 per Transfer.Authorizes the Department of Justice to impose a $1 fee on the purchase or transfer of each firearm.

AB 0050 (Koretz) Rifle Registration Tax of $25.Imposes a registration fee up to $25 for registration of a .50 BMG rifle.

Fluorescent Lamp  
  AB 1699 (Assembly Enviro Safety & Toxics) Fluorescent Lamp Tax: 5 cents per Lamp Sold.Imposes a $.05 recylcing fee on the sale of fluorescent lamps to fund the Fluorescent Lamp Recycling program.

Franchise Tax Board  
  AB 0585 (Chu) Elite Tax Enforcement Unit at FTB.States intent to create an “Elite Tax Enforcement” Unit at the FTB to assist in collection of underreported and unreported income tax.

FTB Non-Filer Compliance Program Expansion: LAO Option.The LAO recommends that the state get more bang for the buck from the FTB’s integrated non-filer compliance (INC) program by sending letters to those with a liability of at least $100 or more. The current threshold is $200 in owed taxes, and such an expansion would hit an additional 120,000 non-filers, producing $4.4 million more in revenue for an additional cost of $800,000.

Tax Practitioner Fee: LAO Option.The Legislative Analyst recommended that the FTB charge tax practitioners, possibly as an annual fee, for the use of a hotline maintained and staffed by the FTB at the expense of taxpayers in general, which would save taxpayers about $1 million a year. The FTB should require electronic filing for tax practitioners for all those filling 50 or more returns. The current requirement is 100 or more returns.

U.S. Treasury Offset Program: Should State Join?: LAO Option.The LAO suggested that the FTB take another look at whether California should join the existing U.S. Treasury Offset Program, which would allow the Internal Revenue Service to deduct from federal tax refunds taxes owed to California. Some 25 states participate in the reciprocal program. In the past, the FTB has concluded the program is not cost-effective, but the analyst said it could allow the state to reduce the amount spent on tax collections and increase revenues.

Gasoline  
  Gas Tax: L.A. Metropolitan Trans. Authority.The Los Angeles MTA’s board voted to lobby Sacramento for guaranteed funding and a possible increase in the state’s 18-cent-a-gallon excise tax on gasoline, the Los Angeles Times reported February 6. MTA officials estimate that the governor’s proposed cuts of $1.7 billion from planned transportation spending could cost MTA $500 million in the next 18 months and possibly $2.3 billion by 2009. Faced with such uncertainty, the board decided to ask the state to guarantee funding for a dedicated bus way in the San Fernando Valley, costing $98 million for construction and $27.8 million for new buses, and a $191-million light railway connection from downtown to East Los Angeles.

SB 0541 (Torlakson) Increase in Gas Tax by Rate of Inflation.Increases the gas tax each year by the rate of inflation. Projected cost to taxpayers is $100 million, assuming 3% inflation.

Health  
  Health Care: Employer Mandate.State mandated health care cost increase. Senate President Pro Tem John Burton told Capitol reporters February 13 that he is introducing legislation to require all employers to provide health insurance for their employees and dependents. He noted the added costs to business would be deductible. Appearing at the press conference in support of the proposal were Steven Thompson, head of the California Medical Association, and Tom Rankin of the California Federation of Labor. Mr. Thompson noted that former Governor Earl Warren made the same proposal over 50 years ago. He said there were 7 million uninsured in California, including 5 million workers. In response to a question, Mr. Thompson said there are no cost containment provisions in the bill.

SB 0921 (Kuehl) Imposes Huge Tax Increases to Fund Single Payor Health Care System.States legislative intent to increase taxes on unearned income, tobacco, alcoholic beverages, employers and employees to fund a single-payer health care system.

AB 1396 (Simitian) Long-Term Care Bed Tax: $3 per Bed in Long-Term Care Facilities.Imposes a $3-per-bed tax (called a “fee”) on long-term care facilities. Funds would go to local ombudsman programs.

SB 0413 (Speier) Tax Increase on Health Care Service Plans.Increases the tax (called a fee) the Department of Aging imposes on health care service plans with Medicare-eligible beneficiaries from a range of 70 cents to a dollar to not more than $1.20.

AB 0372 (Kehoe) Tax on Health Care Plans of Unknown Amount to be Set by Bureaucrats.Requires the Director of Managed Care and Commissioner of Insurance to impose an annual fee (Legislative Counsel says it is a “tax” for Proposition 13 vote requirement) on health care service plans. Funds would be earmarked for poison control centers.

SB 0002 (Speier) Universal Health Care: Mandate for Employers.Declares legislative intent to develop an employer-based health care system to provide health insurance to all California employees.

AB 1538 (Cohn) Unspecified Large Tax Increase to Provide Health Coverage to All Californians.States legislative intent to provide health coverage to all Californians, which would include public support through unspecified “tax policies.”

Initiative  
  Business Property Tax Reassessment(Split Roll) Initiative: Ca. Teachers Association.The state’s largest union representing school teachers has voted to explore an initiative campaign to raise taxes – perhaps including property taxes paid by businesses. The Los Angeles Times reported that statewide officials of the California Teachers Association voted in Los Angeles on February 2 to conduct focus groups and engage in more extensive polling to determine what kind of taxes to include in a proposal that would dedicate added revenue to schools. A unanimous voice vote of more than 500 delegates authorized union leadership to begin “research and development of possible 2004 initiatives to enhance school funding,” The Times reported. John Hein, CTA political action director, said polling last month showed voters would be willing to increase education spending by boosting the sales tax, the corporate property tax or the upper brackets of the personal income tax. Residential property taxes would not be touched, Mr. Hein told The Times.

SB 0566 (Scott) Local Sales Tax Increases by Initiative.Authorizes the adoption of a local sales tax increase by initiative.

Personal Income Tax Rate Increase for Upper Income Taxpayers: Ca. Teachers Association.The state’s largest union representing school teachers has voted to explore an initiative campaign to raise taxes – perhaps including property taxes paid by businesses. The Los Angeles Times reported that statewide officials of the California Teachers Association voted in Los Angeles on February 2 to conduct focus groups and engage in more extensive polling to determine what kind of taxes to include in a proposal that would dedicate added revenue to schools. A unanimous voice vote of more than 500 delegates authorized union leadership to begin “research and development of possible 2004 initiatives to enhance school funding,” The Times reported. John Hein, CTA political action director, said polling last month showed voters would be willing to increase education spending by boosting the sales tax, the corporate property tax or the upper brackets of the personal income tax. Residential property taxes would not be touched, Mr. Hein told The Times.

Sales Tax Increase Initiative: Ca. Teachers Association.The state’s largest union representing school teachers has voted to explore an initiative campaign to raise taxes – perhaps including property taxes paid by businesses. The Los Angeles Times reported that statewide officials of the California Teachers Association voted in Los Angeles on February 2 to conduct focus groups and engage in more extensive polling to determine what kind of taxes to include in a proposal that would dedicate added revenue to schools. A unanimous voice vote of more than 500 delegates authorized union leadership to begin “research and development of possible 2004 initiatives to enhance school funding,” The Times reported. John Hein, CTA political action director, said polling last month showed voters would be willing to increase education spending by boosting the sales tax, the corporate property tax or the upper brackets of the personal income tax. Residential property taxes would not be touched, Mr. Hein told The Times.

Internet  
 

Mental Health Svs  
  AB 0938 (Yee) New Tax on Psychiatrists, Psychologists, Social Workers, Marriage Counselors.Imposes a tax, at the time of license renewal, on psychiatrists, psychologists, social workers, and marriage counselors. The Legislative Counsel has ruled the bill to be a tax increase.

MIC  
  Environmental Groups Suggest Elimination of MIC.Thirty-five groups, described as pro-environment or non-profit, are calling for higher permit fees for those who pollute the air and water and log forests, more fees on farm pesticides, and an elimination of the manufacturers investment tax credit (MIC). The suggestions are in the third annual “Green Watchdog Report,” which includes the California League of Conservation Voters and the California Tax Reform Association, which usually lobbies on behalf of state employee unions’ interests.

MIC Elimination. State Treasurer.State Treasurer Phil Angelides has urged the Legislature to consider more tax increases to offset some of the $5.2 billion in reduced education spending proposed by Governor Davis, including: elimination of the manufacturers investment tax credit.

MIC Elimination: LAO Option.Reported in Caltaxletter March14, Mark Ibele, from the Legislative Analyst’s Office, presented at the traditional Senate Revenue and Taxaton Committee's tax expenditure meeting several recommendations, including eliminating the MIC.

AB 0651 (Corbett) MIC: New Qualification Proposed.Disallows the manufacturers’ investment sales tax exemption and tax credit unless the business is certified as a participant in the Career Technical Education Campaign.

Mill Assessment  
  Pesticide Tax: Mill Assessment Increase by $7.5 Million.Governor's Janaury 2003 proposal: In the Department of Pesticide Regulation, the mill assessment would be increased by $7.5 million by shifting all support for the department away from the state general fund.

Mortgage Interest  
  Mortgage Interest Deduction: Repeal for Amounts over $50,000: Ca. Federation of Teachers.The California Federation of Teachers has suggested six revenue-raising measure, including: More income tax revenue by limiting mortgage interest deductions to $50,000 in interest.

ABX1 016 (Goldberg) Mortgage Interest Deduction: Repeal for Upper Income Taxpayers.Decreases the amount of residential interest that can be deducted to $500,000 (joint) and $250,000 (single).

Mortgage Interest Deduction: Restricts up to $500,000: LAO Option.The LAO recommends restricting the mortgage interest deduction. Restricting the deduction to interest on mortgages up to $500,000 and first homes only would produce $220 million a year in additional revenues.

Non-Filers  
  FTB Non-Filer Compliance Program Expansion: LAO Option.The LAO recommends that the state get more bang for the buck from the FTB’s integrated non-filer compliance (INC) program by sending letters to those with a liability of at least $100 or more. The current threshold is $200 in owed taxes, and such an expansion would hit an additional 120,000 non-filers, producing $4.4 million more in revenue for an additional cost of $800,000.

Oil Refinery Tax  
  AB 1500 (Diaz) Oil Refinery Tax: $1 per Barrel of Crude Oil.Imposes a $1 tax on each barrel of crude oil received at a California refinery. It is keyed as a majority-vote bill.

SB 0981 (Soto) Oil Refinery Tax: 30 cents per Barrel on Crude Oil.Imposes a 30-cents per-barrel tax on crude oil refined into transportation fuel. Although the bill imposes a tax, it is keyed as a majority-vote bill.

Oil Severance  
  Oil Severance Tax: Imposes New Tax at Unspecified Rate: Ca. Federation of Teachers.The California Federation of Teachers has suggested six revenue-raising measure, including: Higher taxes on oil companies by imposing a new severance tax.

Parcel Tax  
  Parcel Tax: $6 per Acre for State Fire Operation: LAO Option.In her February 19 report of the Governor’s plans, the LAO suggested several tax and fee options, including an annual $6-per-acre assessment on landowners who depend on the state for fire protection.

ACA 0004 (Simitian) Reduces Vote Requirement for School Parcel Taxes to 55 Percent.Reduces the voter approval requirement for parcel property taxes levied by school districts from two-thirds to 55 percent.

State Parcel Tax for Trauma Care: 3 cents per Square Foot.Senator Romero, chair of the Senate Health Services Subcommittee on California’s Emergency Medical Services, has suggested that Los Angeles County’s Measure B could be pursued statewide as a parcel tax to pay for hospital trauma centers and emergency rooms, according to the Sacramento Bee (February 13). Los Angeles County voters last November approved higher property taxes (3 cents per square foot) to provide $168 million a year for the county’s emergency medical services. Last year, cities, counties and law enforcement considered a statewide ballot campaign to hike the sales tax by 0.25 percent to provide $300 million a year for hospitals. That plan fizzled after backers polled potential voters and found support lacking, Jan Emerson of the California Healthcare Association told The Bee.

Pensions  
  AB 0094 (Chu) Property Tax Rate Increase to Pay for Public Employee Pensions in Selected Local Jurisdictions.Allows local government to increase the ad valorem property tax above Proposition 13’s one percent limit to pay for public pensions. The bill is silent on whether these increases would have to be approved by local voters, but Article XIIIC of the California constitution requires voter approval for all local tax increases.

PIT Deductions  
  U.S. Treasury Offset Program: Should State Join?: LAO Option.The LAO suggested that the FTB take another look at whether California should join the existing U.S. Treasury Offset Program, which would allow the Internal Revenue Service to deduct from federal tax refunds taxes owed to California. Some 25 states participate in the reciprocal program. In the past, the FTB has concluded the program is not cost-effective, but the analyst said it could allow the state to reduce the amount spent on tax collections and increase revenues.

PIT Increase  
  AB 0585 (Chu) Elite Tax Enforcement Unit at FTB.States intent to create an “Elite Tax Enforcement” Unit at the FTB to assist in collection of underreported and unreported income tax.

SB 0921 (Kuehl) Imposes Huge Tax Increases to Fund Single Payor Health Care System.States legislative intent to increase taxes on unearned income, tobacco, alcoholic beverages, employers and employees to fund a single-payer health care system.

AB 0848 (Nation) Income Tax Increase by Federal Reduction Amounts.Increases state income taxes in an amount equal to the reduction in federal tax liability.

Personal Income Tax Rate Increase by Adding 10% and 11% Rates: Ca. Federation of Teachers.The California Federation of Teachers has suggested six revenue-raising measure, including: higher (10 percent and 11 percent) personal income tax brackets.

Personal Income Tax Rate Increase by Adding 10% and 11% Rates: Governor.Governor's January 2003 proposal to: add 10 percent and 11 percent brackets to raise $2.58 billion. They would affect those with adjusted gross incomes of at least $136,115 for single filers and $272,230 for joint filers. The current top rate is 9.3 percent. Governor Davis said the tax increase will be retroactive, applying the higher rates to income earned in 2003 prior to the passage of legislation increasing the rates.

AB 0004 (Chan) Personal Income Tax Rate Increase for Upper Income Taxpayers.Adds provisions to add 10 percent and 11 percent personal income tax rates. It also increases the alternative minimum tax rate to 8.5 percent.

Personal Income Tax Rate Increase for Upper Income Taxpayers: Ca. Teachers Association.The state’s largest union representing school teachers has voted to explore an initiative campaign to raise taxes – perhaps including property taxes paid by businesses. The Los Angeles Times reported that statewide officials of the California Teachers Association voted in Los Angeles on February 2 to conduct focus groups and engage in more extensive polling to determine what kind of taxes to include in a proposal that would dedicate added revenue to schools. A unanimous voice vote of more than 500 delegates authorized union leadership to begin “research and development of possible 2004 initiatives to enhance school funding,” The Times reported. John Hein, CTA political action director, said polling last month showed voters would be willing to increase education spending by boosting the sales tax, the corporate property tax or the upper brackets of the personal income tax. Residential property taxes would not be touched, Mr. Hein told The Times.

PIT Surcharge  
  5% Personal Income Tax Surcharge: LAO Option.In her February 19 analysis of the governor’s plans, the LAO proposed several tax proposals, including a surcharge of 5 percent for all taxpayers, which would raise $1.5 billion annually.

Primary Residence  
  AB 1338 (Chavez) Real Estate Withholding: Expansion to Gain on Residences.Expands the real estate withholding requirements passed last year to include withholding on the taxable gain on the sales of a personal residence. It also modifies last year’s bill to require withholding on the lesser of 3.33 percent of the gross or the amount of the gain computed at the highest marginal tax rate.

Property Tax  
  AB 0094 (Chu) Property Tax Rate Increase to Pay for Public Employee Pensions in Selected Local Jurisdictions.Allows local government to increase the ad valorem property tax above Proposition 13’s one percent limit to pay for public pensions. The bill is silent on whether these increases would have to be approved by local voters, but Article XIIIC of the California constitution requires voter approval for all local tax increases.

Pumping Right Assessment  
  SB 0334 (Romero) San Gabriel Basin Annual Pumping Right Assessment Extension.Extends the repeal date of the San Gabriel Basin Water Quality Authority annual pumping right assessment from July 1, 2005 to July 1, 2010, and reduces the assessment from an amount not to exceed $13 per acre-foot to an amount that does not exceed $10 per acre foot.

R&D Tax Credit  
  Suspend Research and Development Tax Credit: LAO Option.In her February 19 analysis of the governor’s plans, the LAO proposed several tax proposals, including a suspension of the state’s 15 percent research and development credit for 2003 and 2004, raising taxes by $770 million.

Real Estate Withholding  
  AB 1338 (Chavez) Real Estate Withholding: Expansion to Gain on Residences.Expands the real estate withholding requirements passed last year to include withholding on the taxable gain on the sales of a personal residence. It also modifies last year’s bill to require withholding on the lesser of 3.33 percent of the gross or the amount of the gain computed at the highest marginal tax rate.

Regulation Fees  
  SBX1 004 (S. Budget Cmte.) Waste Discharge and Storm Water Fee Increase by $13 Million.In Governor's January 2003 budget proposal: SB 4X increases waste discharge permit fees and storm water permit fees to raise an additional $13 million. The State Water Resources Control Board is given authority by the bill to set fees at a level sufficient to cover its costs.

AB 0992 (Ridley-Thomas) Ammo Tax: 10 cents per Bullet.Imposes a 10 cents-per-bullet tax on ammunition sold to consumers, to fund trauma centers.

AB 1688 (Goldberg) Car Wash Registration Fee.Requires employers of car washes to register with the labor commission and pay a registration fee.

SBX1 006 (S. Budget Cmte.) CARB Fee Increase by $10 Million.Authorizes the State Air Resources Board (CARB) to establish a new fee schedule and eliminates the $3 million annual cap on stationary source fees. It is estimated to raise $10 million.

CARB Fee Increase: LAO Option.In her February 19 analysis of the governor’s plans, the LAO offered several tax and fee options, including fees to cover Air Resources Board stationary sources program activities.

AB 0698 (Lieber) Dry Cleaner PCE Tax: $10 per Gallon.Imposes a tax of $10 per gallon on PCE purchased by a dry cleaning facility.

Environmental Groups Suggest More Fees.Thirty-five groups, described as pro-environment or non-profit, are calling for higher permit fees for those who pollute the air and water and log forests, more fees on farm pesticides, and an elimination of the manufacturers investment tax credit (MIC). The suggestions are in the third annual “Green Watchdog Report,” which includes the California League of Conservation Voters and the California Tax Reform Association, which usually lobbies on behalf of state employee unions’ interests.

AB 1699 (Assembly Enviro Safety & Toxics) Fluorescent Lamp Tax: 5 cents per Lamp Sold.Imposes a $.05 recylcing fee on the sale of fluorescent lamps to fund the Fluorescent Lamp Recycling program.

SB 0557 (Kuehl) Imposes Timber Restoration Tax: 0.5 percent on timber products.Amended April 7 to impose a new 0.5 percent sales tax on lumber and related products to fund, as the restoration of the environment and habitat related to the effects of timber harvesting, protection of forested watersheds, and assistance to timber industry workers.

AB 1690 (Leno) Local Income Tax Authorization.Authorizes cities and counties that form a fire protection finance agency to impose a local income tax (amended April 1 to broaden its coverage to include funding for police as well as fire personnel). The bill would allow a city or county to seek majority-voter approval of the tax. If voters approved, cities would be able to collect an income tax up to 8 percent of state tax liability. Counties would be limited to a 2 percent tax.

AB 1396 (Simitian) Long-Term Care Bed Tax: $3 per Bed in Long-Term Care Facilities.Imposes a $3-per-bed tax (called a “fee”) on long-term care facilities. Funds would go to local ombudsman programs.

SB 0511 (Figueroa) Mercury Lamp Fee: Amount to be Set by Bureaucrats.Requires mercury lamp manufacturers to pay a fee to be established by the Department of Toxic Substances Control.

AB 0204 (Nation) Motor Vehicle Fees: $4 more in Bay Area.Authorizes the State Coastal Conservancy to request the Department of Motor Vehicles to collect an additional $4 motor vehicle license fee, in specified Bay Area counties for Conservancy spending, if three Bay Area counties elect to participate.

AB 0998 (Lowenthal) New Perchloroethylene Tax: $3 per Gallon.Imposes a $3-per-gallon tax on perchloroethylene.

AB 0854 (Koretz) New Perchloroethylene Tax: $3 per Gallon.Imposes a $3-per-gallon tax on perchloroethylene.

Nursing Home Provider Fee: LAO Option.In her February 19 analysis of the governor’s plans, the LAO offered several tax and fee options, a provider-specific fee on nursing homes to fund rate adjustments for long-term care, amounting to $39.6 million in the budget year, offsetting general fund costs.

AB 0302 () PBDE Tax of an Unspecified Amount.Imposes a tax (called a fee) at an unspecified rate on every gallon of PBDE sold in a single transaction where two or more gallons are sold. PBDE is polybrominated biphenyl ether.

SB 0334 (Romero) San Gabriel Basin Annual Pumping Right Assessment Extension.Extends the repeal date of the San Gabriel Basin Water Quality Authority annual pumping right assessment from July 1, 2005 to July 1, 2010, and reduces the assessment from an amount not to exceed $13 per acre-foot to an amount that does not exceed $10 per acre foot.

ABX1 010 (Oropeza) Stormwater and Waste Discharge Permit Fee Increase by $13 million.As described by the California Building Industry Association (CBIA) AB 10X is “legislation that will, among other things, impose a limitless fee on construction stormwater permits issued by the state.

SB 0020 (Sher) Unspecified Hazardous Waste Tax: Intent to Impose.States legislative intent to ensure that funds are available to assist cities, counties, and recyclers of electronic wastes in developing programs to safely collect and recycle the hazardous materials contained in electronic wastes, and to promote the refurbishment and reuse of electronic equipment for use by schools and nonprofit agencies.

SB 0533 (Romero) Unspecified New Pesticide Tax: Set by Bureaucrats.Authorizes county agricultural commissioners to impose a new pesticide fee of an unspecified amount.

Water Rights Fee Increases: LAO Option.Legislative Analyst – $7.2 million. In her February 19 analysis of the governor’s plans, the LAO offered several tax and fee options, including fees on applicants for water rights and establish ongoing fees on all water rights holders.

Research & Development  
  Research and Development Tax Credit Suspension: LAO Option.Reported in Caltaxletter March14, Mark Ibele, from the Legislative Analyst’s Office, presented at the traditional Senate Revenue and Taxaton Committee's tax expenditure meeting several recommendations, including suspending the research and development credit.

Sales Tax  
  SB 0566 (Scott) Local Sales Tax Increases by Initiative.Authorizes the adoption of a local sales tax increase by initiative.

SB 0400 (Florez) Sales Tax Expansion to Undefined "Specialized" Services: Florez.Extends the sales tax to include undefined “specialized services.” The bill specifically exempts health services, educational services, and services to a dependent child or dependent adult.

Sales Tax Expansion to Legal and Accounting Services: State Treasurer.State Treasurer Phil Angelides has urged the Legislature to consider more tax increases to offset some of the $5.2 billion in reduced education spending proposed by Governor Davis, including: expanding the sales taxes to services such as legal and accounting fees.

Sales Tax Nexus  
  SB 0103 (Alpert) Sales Tax Nexus. Expansion: Triggered by Agent Servicing Property.SB 103 appears much broader than AB 2412 (Migden) of 2000 that was vetoed by Governor Davis. SB 103 expands sales tax nexus by providing that if an out-of-state retailer has an agent servicing or repairing property in this state, the retailer is “doing business in California.” The bill also proposes to use a “unitary relationship” to bring an out-of-state corporation under the state tax laws. It provides that a retailer is “doing business in this state” if the retailer has a “substantial ownership interest” in a retailer maintaining sales locations in California or vice versa and the retailer sells a similar line of products or uses substantially the same business name or facilities or employees of the related retailer. The bill requires retailers “doing business in this state,” including the above, to collect sales taxes on Internet or other electronic or fax sales.

Sales Tax Rate  
  Sales Tax Increase Initiative: Ca. Teachers Association.The state’s largest union representing school teachers has voted to explore an initiative campaign to raise taxes – perhaps including property taxes paid by businesses. The Los Angeles Times reported that statewide officials of the California Teachers Association voted in Los Angeles on February 2 to conduct focus groups and engage in more extensive polling to determine what kind of taxes to include in a proposal that would dedicate added revenue to schools. A unanimous voice vote of more than 500 delegates authorized union leadership to begin “research and development of possible 2004 initiatives to enhance school funding,” The Times reported. John Hein, CTA political action director, said polling last month showed voters would be willing to increase education spending by boosting the sales tax, the corporate property tax or the upper brackets of the personal income tax. Residential property taxes would not be touched, Mr. Hein told The Times.

Sales Tax Rate: Increase by 1 Percent.In his 2002-03 budget summary, the Governor proposed to increase the sales tax rate by 1 percent, to raise $4.584 billion.

Services  
  AB 0938 (Yee) New Tax on Psychiatrists, Psychologists, Social Workers, Marriage Counselors.Imposes a tax, at the time of license renewal, on psychiatrists, psychologists, social workers, and marriage counselors. The Legislative Counsel has ruled the bill to be a tax increase.

SB 0400 (Florez) Sales Tax Expansion to Undefined "Specialized" Services: Florez.Extends the sales tax to include undefined “specialized services.” The bill specifically exempts health services, educational services, and services to a dependent child or dependent adult.

Sales Tax Expansion to Legal and Accounting Services: State Treasurer.State Treasurer Phil Angelides has urged the Legislature to consider more tax increases to offset some of the $5.2 billion in reduced education spending proposed by Governor Davis, including: expanding the sales taxes to services such as legal and accounting fees.

Sales Tax Expansion to Services: Comm. On Tax Policy in New Economy.On February 3, the Governor asked the Commission on Tax Policy in the New Economy to submit a report on fiscal restructuring with recommendations by the end of April. Several legislators expressed an interest in expanding the sales tax to other services and a split roll property tax reassessment: Sales Tax Expansion. Several legislators expressed an interest in extending the sales tax to services. Assembly Member Jackie Goldberg said, “I urge the commission to look at taxing services,” and she targeted legal and management services in particular. Assembly Member John Dutra said the State Board of Equalization has provided revenue estimates if the sales tax were to be extended to 36 services. At a 6 percent rate, the tax would generate $6.6 billion, he said. Legal services would produce $1 billion of the total. Gil Cedillo, chair of the Senate Revenue and Taxation Committee, said there might be six or so services that might be good candidates for taxation. He said it was time for services to pay their fair share. A split roll was also deliberated.

Sales Tax on Selected Services: LAO Option.In her February 19 analysis of the governor’s plans, the LAO proposed several tax proposals, including expanding the sales and use tax (SUT) base to services. Levying the state’s SUT on “certain entertainment activities – such as admission fees, private club memberships and cable television – could result in additional revenues in the mid-to-high hundreds of millions of dollars,” the report said.

Simplified Sales Tax  
  Sales Tax Simplification: LAO Option.In her February 19 analysis of the governor’s plans, the LAO recommended that the Legislature gather all information on the sales tax simplification effort being pursued by a number of states. Besides measuring the pros and cons of joining this effort, the state should be poised to take advantage of any action by Congress to grant states authority to require that sales and use tax be collected from Californians purchasing products over the Internet. The national moratorium on new or discriminatory taxation on electronic commerce expires next fall. The U.S. Supreme Court has ruled that companies without physical presence in California cannot be required to collect the state’s tax on Californians’ purchases from remote sites. California has not participated in the simplification project that would seek uniform tax rates to make it easier for sellers to collect the tax and forward it to the state of residence.

SB 0157 (Bowen) Simplified Sales Tax Project: Authorizes California Participation.Establishes a legislatively controlled board to represent the state at meetings of the Simplified Sales Tax Project. The bill authorizes the board to enter into an agreement if it meets certain conditions. However, the bill provides that the state’s adoption of the agreement does not invalidate any provision of law. A study by the University of Tennessee estimated that California could have raised an additional $1.75 billion in 2001 if all on-line purchases were taxable.

Special Taxes  
  SCA 0011 (Alarcon) Majority Voter Approval for Special Taxes and Bonds for Infrastructure.Reduces the voter approval requirement for local special taxes for infrastructure from two-thirds to a majority. It also reduces the voter-approval requirements for local general obligation bonds for infrastructure.

ACA 0009 (Levine) Majority Voter Approval Requirements for Special Tax Increases: Two-Thirds for General Taxes.Changes voter approval requirements for special taxes from two-thirds approval to majority approval. Conversely, the proposal sets the voter approval requirement for a general tax at two-thirds, rather than a majority.

Split Roll  
  Business Property Tax Reassessment (Split Roll): Comm. On Tax Policy in New Economy.On February 3, the Governor asked the Commission on Tax Policy in the New Economy to submit a report on fiscal restructuring with recommendations by the end of April. Several legislators expressed an interest in expanding the sales tax to other services and a split roll property tax reassessment: Split Roll. Gil Cedillo, chair of the Senate Revenue and Taxation Committee, said the Senate is going to “look at” a split roll. Mr. Dutra also discussed the split-roll issue. He said that there has been an 8 or 9 percent shift of property tax away from commercial and industrial property since Proposition 13 passed, and talked about reassessing commercial and industrial property every eight years. He noted that there could be negative implications, such as triple net leases that would shift the tax increase to small business. A reassessment eight years from now would not provide revenue to address current fiscal problems, he observed.

Business Property Tax Reassessment (Split Roll): Higher Tax Rate on Business: State Treasurer.State Treasurer Phil Angelides has urged the Legislature to consider more tax increases to offset some of the $5.2 billion in reduced education spending proposed by Governor Davis, including: a split roll property tax, with commercial property assessed at a higher rate

Business Property Tax Reassessment (Split Roll): Senate Office of Research.The Senate Office of Research requested the Center of State and Local Taxation at the University of California Davis to conoduct a study. Results: Enactment of a “split roll” by increasing property tax assessments on business property to market value would increase business taxes by $3.3 billion.

SB 0017 (Escutia) Business Property Tax Reassessment (Split Roll): Stock Ownership Change: Escutia.Revises change-of-ownership provisions for corporations by providing that, if over 50 percent of the voting stock of a corporation changes, all properties of the corporation are subject to a reassessment to fair market value.

Business Property Tax Reassessment(Split Roll) Initiative: Ca. Teachers Association.The state’s largest union representing school teachers has voted to explore an initiative campaign to raise taxes – perhaps including property taxes paid by businesses. The Los Angeles Times reported that statewide officials of the California Teachers Association voted in Los Angeles on February 2 to conduct focus groups and engage in more extensive polling to determine what kind of taxes to include in a proposal that would dedicate added revenue to schools. A unanimous voice vote of more than 500 delegates authorized union leadership to begin “research and development of possible 2004 initiatives to enhance school funding,” The Times reported. John Hein, CTA political action director, said polling last month showed voters would be willing to increase education spending by boosting the sales tax, the corporate property tax or the upper brackets of the personal income tax. Residential property taxes would not be touched, Mr. Hein told The Times.

Business Property Tax Reassessment: Stock Ownership Change: Ca. Federation of Teachers.The California Federation of Teachers has suggested six revenue-raising measure, including: Higher taxes on commercial property through a split roll, mandating updates in value to reflect current market when 50 percent of a business changes hands.

SBX1 003 (Escutia) Business Property Tax Reassessments (Split Roll): Stock Ownership Change: Escutia.States legislative intent to enact a split roll, specifying when non-residential commercial and industrial property undergoes a change in ownership.

Sub-S Corps  
  Repeal Subchapter S Filing Status: Ca. Federation of Teachers.The California Federation of Teachers has suggested six revenue-raising measure, including: Higher taxes on many businesses by requiring that large corporations file as corporations, not partnerships. This would eliminate Subchapter S filing status for large companies.

SB 0516 (Speier) Revoke Subchapter S Status for Corps with $20 milion of Receipts.Revokes Subchapter S status for any Subchapter S Corporation with $20 million or more in gross receipts.

Tax Credit Reduction  
  SB 0389 (Romero) Effectiveness of Tax Credits: Study.States intent to enact legislation to better determine the effectiveness of tax credits.

Tax Elections  
  SB 1065 (Senate Rev & Tax) Corporate Tax Elections: Federal Elections Binding for New Taxpayers.Makes federal elections made by taxpayers prior to becoming California taxpayers binding for California personal income and corporation tax.

Tax Practioners  
  Tax Shelter Penalty Increase.Allows the state to fine promoters as much as 25 percent of the value of a tax shelter transaction (the current penalty is $1,000). Taxpayers would be forced to pay 50 percent of the transaction’s value in a fine (current penalty: 20 percent). The bill also would allow eight years to investigate and establish a penalty for abusive tax shelter promoters who fail to register their activities with state and federal tax agencies. The current statute of limitation is four years.

Teacher Tax Credit  
  Teacher Tax Credit Elimination: LAO Option.Reported in Caltaxletter March14, Mark Ibele, from the Legislative Analyst’s Office, presented at the traditional Senate Revenue and Taxaton Committee's tax expenditure meeting several recommendations, including eliminatating the teacher tax credit.

Telephone Tax  
  Another Telephone Tax of 0.25 Percent.Governor's January 2003 proposal to: Impose a surcharge on intrastate telephone calls of one-quarter of 1 percent, raising $30 million a year for public safety programs.

Emergency Telephone User Tax: Budget Will Trigger Increase.Governor's January 2003 proposal to: Increase the Emergency Telephone Number User Tax by enlarging the fund by $51 million, which triggers a commensurate increase in the tax. The tax is set annually by the State Board of Equalization to fund the cost of the “911” program.

Timber  
  SB 0557 (Kuehl) Imposes Timber Restoration Tax: 0.5 percent on timber products.Amended April 7 to impose a new 0.5 percent sales tax on lumber and related products to fund, as the restoration of the environment and habitat related to the effects of timber harvesting, protection of forested watersheds, and assistance to timber industry workers.

Timber Harvest Fee Increase: LAO Option.In her February 19 report of the Governor’s plans, the LAO suggested several tax and fee options, including fee increases for timber owners to fully cover state costs for in reviewing and enforcing timber harvest plans. (See Legislative Analyst for more information.)

Tobacco  
  SB 0676 (Ortiz) Big Tobacco Tax Increase: Amount set by bureaucrats to equal all government costs due to smoking.Imposes a big tax (as a Sinclair fee) on tobacco companies. The fee is to be set by the Department of Public Health to fund the costs to state and local government of health-related services due to smoking.

AB 0071 (J. Horton) Cigarette Tax: 1 cents per pack on manufacturers.Imposes a 1 cent-per-pack cigarette tax on manufacturers and importers of cigarettes. The bill also requires licensing of all manufacturers, importers, distributors and retailers of cigarettes and tobacco products. In addition, it prohibits sales of cigarette taxes by firms not parties to the master settlement agreement, and reduces the stamping discount from .85 percent to .39 percent, if unspecified legislation is passed. The bill also amends the penal code to give specific BOE employees the power of police officers to make arrests.

SB 0433 (Ortiz) Tax on Retailers of Cigarettes and Tobacco Products.Declares intent of the Legislature to impose a tax on retailers of cigarette and tobacco products.

Tobacco Tax: Increase Cigarette Tax by $1.10 per Pack.Governor's January 2003 proposal to: Increase the state excise tax on tobacco products, including an additional $1.10 per pack of cigarettes, which would bring the tax to $1.97 per pack, raising $1.17 billion. The cigarette tax increases will trigger commensurate increases in the excise tax on other tobacco products, such as cigars, pipe tobacco and smokeless tobacco.

Transportation Sales Tax  
  ACA 014 (Steinberg) Majority Vote for Special Taxes for Infrastructure.Reduces the voter-approval requirement for special taxes to fund qualified local infrastructure from two-thirds to a majority. The infrastructure must be part of a infrastructure plan, developed in conjunction with a citizens advisory committee. Qualified infrastructure is general infrastructure, conservation of agricultural land, emergency shelters and housing, and neighborhood improvement. At least 25 percent of the revenue must be used for each of the latter three categories.

SCA 0002 (Torlakson) Reduces Local Vote for Sales Tax Increases for Transporation and Smart Growth to Majority.Reduces the voter-approval requirement for special (earmarked) local sales taxes for transportation purposes and “smart growth” purposes (whatever that is) from two-thirds to a majority.

Unemployment Ins.  
  SB 0191 (Alarcon) Unemployment Insurance Expansion.Increases the number of people eligible for unemployment insurance by redefining how much “less than full-time work” can be done and still qualify for UI.

Vehicle Taxes/Fees  
  AB 1305 (Bogh) DMV Fees for Senior Identification cards of $1.Increases the fee the Department of Motor Vehicles charges for senior citizen identification cards from $6 to $7. It also increases fees to operate a school bus, public paratransit vehicle, ambulance, fire truck, commercial vehicle, etc.

AB 0737 (Longville) Driver License Fee: Increase from $15 to $45.Triples the driver’s license fee from $15 to $45. The bill is keyed a majority vote.

Driver's License Fee Increase to $24.Governor's January 2003 proposal to: Increase the non-commercial driver’s license fee up to $24 for a five-year license, to raise $30 million.

AB 0204 (Nation) Motor Vehicle Fees: $4 more in Bay Area.Authorizes the State Coastal Conservancy to request the Department of Motor Vehicles to collect an additional $4 motor vehicle license fee, in specified Bay Area counties for Conservancy spending, if three Bay Area counties elect to participate.

Motor Vehicle Weight Fee Increases.Governor's January 2003 proposal to: Increase the motor vehicle weight fee to generate revenues anticipated when SB 2084 (Polanco) of 2000 was passed. The fee increase is expected to produce $165 million in 2003-04.

Other DMV Fee Increases.Governor's January 2003 proposal to: Increase specified Department of Motor Vehicles fees and penalties. Standardizing DMV fees is expected to raise $16 million. Increasing the identification card fee to $20 (it will still be free to seniors) raises $9 million. Activating the Business Partner Automation Fee at $3 will generate $2 million. Establishing additional penalties for failure to file transfer-of-title documents brings in an additional $11 million.

AB 0574 (Yee) San Francisco Car Tax: Unlimited Amount and Limit.Authorizes the City and County of San Francisco to impose a car tax (called a “fee”) at any amount without limit. Revenue would be earmarked for the construction, improvement and maintenance of local streets.

AB 1546 (Simitian) San Mateo County Car Tax Increase of $4.Authorizes the San Mateo County Association of Governments to impose a $4 car tax, for management of traffic congestion and storm water pollution.

AB 0694 (Levine) Use Tax Increase on Vehicles, Vessels and Aircraft: Eliminate Non-Tax Presumption for 90-Day Out of State Use.Seeks to impose a use tax on all vehicles, airplanes or boats purchased by California residents (by repealing the three months out-of-state use presumption). For other than California residents, a plane, boat or vehicle would be subject to use tax on an out-of-state purchase if it is subject to registration or property tax within 12 months or is used in this state more than one-half time during the first 12 months.

ABX1 004 (Wesson) Vehicle License Fee Increase from .65% to 2%: Wesson.Triggers an increase in the vehicle license fee (VLF) from .65 percent to 2.0 percent – if the Director of Finance determines there is insufficient funds to reimburse local government for the reduction of the VLF.

Vehicle License Fee Increase from .65% to 2.0%: Ca. Federation of Teachers.The California Federation of Teachers has suggested six revenue-raising measure, including: Higher car taxes, by restoring the vehicle license fee to 2 percent.

Vehicle Registration Fee Increase by $7.Governor's January 2003 proposal to: Increase annual vehicle registration fees by $7. This includes a $3 increase in the basic registration fee ($41 million) and $2 increases in each of two California Highway Patrol vehicle registration surcharges ($54 million).

ABX1 003 (Leslie) VLF Tax Increase for Drunk Drivers.Increases the vehicle license fee for drunken drivers from .65 percent to 2 percent, for five years.

AB 0019 (Leslie) VLF Tax Increase for Drunken Drivers.Increases the vehicle license fee (“car tax”) for persons convicted of drunken driving from .65 percent of value to 2 percent of value for a period of five years.

Vote Requirements  
  Local Taxes for Public Safety: Vote Requirement.ACA 15 (Wiggins) reduces the voter approval requirement for local taxes for public safety from two-thirds to a majority.

Majority Vote for Legislative Tax Increases: Public Employee Unions.The California Federation of Teachers has suggested six revenue-raising measure, including: Emasculation of Proposition 13 by allowing the Legislature to raise taxes by majority votes of the Senate and Assembly. Also, the union wants the Legislature to be able to pass a budget bill by majority vote.

ACA 014 (Steinberg) Majority Vote for Special Taxes for Infrastructure.Reduces the voter-approval requirement for special taxes to fund qualified local infrastructure from two-thirds to a majority. The infrastructure must be part of a infrastructure plan, developed in conjunction with a citizens advisory committee. Qualified infrastructure is general infrastructure, conservation of agricultural land, emergency shelters and housing, and neighborhood improvement. At least 25 percent of the revenue must be used for each of the latter three categories.

ACA 0011 (Levine) Majority Vote Local Taxes and Bonds.Changes the voter-approval requirement for local bonds from a two-thirds vote to a majority vote.

SCA 0011 (Alarcon) Majority Voter Approval for Special Taxes and Bonds for Infrastructure.Reduces the voter approval requirement for local special taxes for infrastructure from two-thirds to a majority. It also reduces the voter-approval requirements for local general obligation bonds for infrastructure.

ACA 0009 (Levine) Majority Voter Approval Requirements for Special Tax Increases: Two-Thirds for General Taxes.Changes voter approval requirements for special taxes from two-thirds approval to majority approval. Conversely, the proposal sets the voter approval requirement for a general tax at two-thirds, rather than a majority.

SCA 0002 (Torlakson) Reduces Local Vote for Sales Tax Increases for Transporation and Smart Growth to Majority.Reduces the voter-approval requirement for special (earmarked) local sales taxes for transportation purposes and “smart growth” purposes (whatever that is) from two-thirds to a majority.

ACA 0004 (Simitian) Reduces Vote Requirement for School Parcel Taxes to 55 Percent.Reduces the voter approval requirement for parcel property taxes levied by school districts from two-thirds to 55 percent.

ACA 0001 (Longville) Reduces Vote to Pass State Budget to Majority .Changes the vote requirement to pass the state budget from two-thirds to a majority.

ACA 0010 (Harman) Repeals Voter Approval of Local Water Run-Off Fees.Excludes fees for storm and urban water runoff from requirements for voter approval.

Water's Edge  
  Subpart F Income: Water's-Edge Taxpayers Can't Exclude.Proposed by the Governor in his January 2003 budget proposal to change existing law to disallow certain corporations from excluding Subpart F income from a water’s-edge combined report. The budget also would conform to federal law in the coordination of Subpart F income and U.S.-source income. “Because these proposals would clarify existing law, they will have no effect on revenues,” the governor’s budget summary stated. Taxpayers believe this could increase revenue up to $50 million. This proposal is similar to AB 1469 (Ortiz) of 1998, which was vetoed by Governor Pete Wilson.

Workers Comp  
  SBX1 010 (S. Budget Cmte.) Workers’ Compensation: Cost of Administration Shifted to Employers.Governor’s January 2003 proposal to replace General Fund support for the Workers’ Compensation Administration Fund with 100 percent user funding. Currently, the state pays 80 percent of the cost and employers 20 percent. Cost of $30 million to $73.7 million.

 


TOPICS: Business/Economy; Government; News/Current Events; Politics/Elections
KEYWORDS: banglist; calgov2002; californicate; outofcontrol; rats; taxes
Navigation: use the links below to view more comments.
first previous 1-20 ... 61-8081-100101-120121-133 next last
To: doug from upland
George Harrison's old song about the taxman appears prescient.

Let me tell you how it will be
There's one for you, nineteen for me
'Cause I'm the taxman
Yeah, I'm the taxman

Should five percent appear too small
Be thankful I don't take it all
'Cause I'm the taxman
Yeah, I'm the taxman

If you drive a car I'll tax the street
If you try to sit I'll tax your seat
If you get too cold I'll tax the heat
If you take a walk I'll tax your feet

'Cause I'm the taxman
Yeah, I'm the taxman

Don't ask me what I want it for
If you don't want to pay some more
'Cause I'm the taxman
Yeah, I'm the taxman

Now my advise for those who die
Declare the pennies on your eyes

'Cause I'm the taxman
Yeah, I'm the taxman
And you're working for no one, but me


101 posted on 04/24/2003 9:43:12 PM PDT by FreedomCalls (It's the "Statue of Liberty" not the "Statue of Security.")
[ Post Reply | Private Reply | To 1 | View Replies]

To: doug from upland
How about we impose a $10,000 tax on all new bills introduced in a legislative session? The fee would have to be paid individually out of personal funds by the legislator sponsoring the bill and would be levied on each co-sponsor as well. It would have to be re-paid each time the bill moved forward through the process of committee hearings and all. The tax would be waived if the bill reduced spending and would be tripled if it called for an increase in spending. All other legislation (new state insect, declaration of state pickle week, etc) would be taxed at the standard rate. Each word in a bill would have an additional $5 per word tax to make economy of thought and expression a virtue (compare the number of words in the whole of the Constitution to the number of words in any of the above mentioned bills).
102 posted on 04/24/2003 9:52:36 PM PDT by FreedomCalls (It's the "Statue of Liberty" not the "Statue of Security.")
[ Post Reply | Private Reply | To 1 | View Replies]

To: Lancey Howard
I want to see projections that would eliminate any new governmental program proposed after 1998. I would like to see the 1998 budget with costs allowed for inflation in the next state budget. Maintain our standard of living, spend less and cut government.
103 posted on 04/24/2003 9:54:46 PM PDT by Munson
[ Post Reply | Private Reply | To 92 | View Replies]

To: NormsRevenge
Yes, I remember that - the anti-Jerry Brown sticker was specifically meant to make fun of the mantra ;-)
104 posted on 04/24/2003 10:30:33 PM PDT by Spyder (Just another day in Paradise)
[ Post Reply | Private Reply | To 95 | View Replies]

To: doug from upland
Move to Texas and let's close our borders and leave the Union. We have oil, ports, farm/ranch land, industry, high tech, our own airforce, it'll be fun.
105 posted on 04/24/2003 10:49:23 PM PDT by MissAmericanPie
[ Post Reply | Private Reply | To 1 | View Replies]

To: doug from upland
Every time I entertain the idea of moving back to Kalifornia, you guys remind me of why I left. :)
106 posted on 04/24/2003 11:17:39 PM PDT by anymouse
[ Post Reply | Private Reply | To 1 | View Replies]

To: liberalnot
california won't allow new off-shore oil drilling. they could run the public schools, colleges and universities with taxes from oil.

That's only because the Communists that run the state think they can keep on robbing Peter to pay off Freeloader Paul FOREVER. They can't and CA will allow off-shore oil drilling when their financial crisis hits the sufficient pain level to motivate the intelligent course of action...if only out of survival, which is about what it would take. Hard times has a way of getting people to think rationally.

107 posted on 04/24/2003 11:24:11 PM PDT by WRhine
[ Post Reply | Private Reply | To 69 | View Replies]

To: unix
I hear the sound of a toilet flushing and it is California going down the commode. I got out of there in 2002 and haven't ever even considered going back. The state is just over run with socialists.

What can you do if most of the people vote Democrat or don't vote at all? The people who don't vote or vote for socialists are deserving what they get.

Now that I have moved I can buy a rifle like this which makes me very happy.


108 posted on 04/25/2003 12:24:27 AM PDT by 2nd_Amendment_Defender ("It is when people forget God that tyrants forge their chains." -- Patrick Henry)
[ Post Reply | Private Reply | To 88 | View Replies]

To: freedumb2003
I was born and raised in California too. I took my 6 figure salary to Idaho. Like you, my work is all over the country. I picked a nice house in a small town just north of Pocatello. It's 7 miles to the airport, but it takes a puddle jumper down to Salt Lake City for most flights. Sometimes it is cheaper to make the 172 mile trek by car to Salt Lake City for the cheaper air fare. I'm a mile from the central office, so my DSL runs at max rate. Fallback to cable modem or wireless Ethernet (T1 bidirectional rates).

Idaho has had hard times in the tax department too. The consequence is that we are going face a 1% increase in sales tax to 6% to compensate. Personal income tax tops out at 7.8% for everything over 40,000. My residential property tax is steep at around $3,000 on a $179,000 house. BTW, $179,000 buys 3900 sq ft on 1/3 acre in a very nice neighborhood.

The list of new tax proposals in breathtaking. The one that caught my eye was the local income tax. A city will be allowed to levy up to 8%. The county up to 2%. You could conceivably lose another 10% of your income.

The push for state mandated socialized medicine is going to be very destructive for businesses. It will probably be the straw that breaks the camel's back for small businesses that are barely surviving in the current market.

I was reading through this thread and sharing the tax proposals with my wife. More than ever, she is comforted that we made the right decision to leave California in 2000. Idaho has its share of problems, but they are totally insignificant compared to what has transpired in Calfornia since left.

I moved around the U.S. quite a bit when I was growing up. Watching snow fall was always intriguing to me as a California native. Our total annual precipation in the Pocatello area is around 15 inches...just like San Diego, CA. Summers vary between 86 and 103 degrees with no annoying humidity. My primary annoyance is having to drive 46 miles north to Idaho Falls to indulge in a Barnes & Noble bookstore. Online purchases from Amazon can fill the void if you know exactly what you want, but its not quite like shopping in person.

We don't have silly firearm regulations either. Buy it and take it home the same day. A CCW requires the same questions to be answered as any form 4473, a set of fingerprints, a $56 check and 90 days wait while the FBI does the background check. The local outdoor range has a club house, covered shooting bays, special concrete support bays for bench rest shooters, a full set of silhouette critters and special rails at 50 yard intervals and a total distance of 1000 yards. It costs $35 per year for unlimited use for the whole family. Class III is Ok in Idaho too.

109 posted on 04/25/2003 12:24:40 AM PDT by Myrddin
[ Post Reply | Private Reply | To 9 | View Replies]

To: Mister Baredog
REVOLUTION? Maybe that's why they want to take the
guns away from everyone.

Maybe we should plan a "California Tea Party"!
110 posted on 04/25/2003 12:40:24 AM PDT by AnimalLover
[ Post Reply | Private Reply | To 35 | View Replies]

To: doug from upland
I believe you missed one other tax item, Bill AB 2065. I had
it book marked but, it is no longer there. (Page Not Available) Fortunately, I had saved it in My Documents so
here it is. Happy reading!

Posted on Sun, Oct. 13, 2002

Mark Schwanhausser: State's new real estate law mugs taxpayers

By Mark Schwanhausser
Mercury News

Getting a big tax refund is one of the more benign mistakes you can
make with your money. Although you're giving the government an
interest-free loan, psychologically it's worth it to avoid straining
to pay April 15. For countless taxpayers, it's an effective way to
force themselves to save.
But how would you feel if California demanded that you ``lend'' it
thousands of dollars -- and then charged you higher taxes for your
super-size refund?
That outrage is exactly what will happen to many Californians who
sell real estate next year. Starting Jan. 1, the state will require
that 3 1/3 percent of the entire sales price -- not just the gain --
be withheld on the sale of most vacation homes and investment
properties.
That means that if you sell a $500,000 rental unit, the state will
demand $16,650 in withholding -- even if you make only $1 in gain.
Here's another way to look at it: To owe $16,650 in tax, you would
need to pocket a gain from the sale of nearly $180,000.
Real estate agents, escrow companies and tax preparers are crying
foul. The California Association of Realtors and Spidell's
California Taxletter are negotiating with the Franchise Tax Board to
find wiggle room in the law. Currently, the FTB routinely grants
waivers to non-resident sellers who can prove the withholding will
exceed their ultimate gains. But the FTB says the new law bars it
from extending the same courtesy to residents.
``It's egregious,'' said Kitty Wright, a tax attorney and Cal
State-Hayward professor who contends the state's practice is illegal
and discriminatory. ``To mandate overpayment of tax is something
I've never heard of.''
Critics fear the tax change could have wide repercussions. Sellers
who are thin on equity will be forced to dig into their pockets to
pay the withholding. If they can't, some sales will fall through,
triggering lawsuits. Other sellers will sidestep the withholding by
retitling their property into, say, a partnership that is exempt
from withholding. Others will manipulate their estimated tax
payments to pare their refunds.
Many Californians will pay higher taxes because of these oversize
state refunds, too. Some will be forced to pay the higher federal
Alternative Minimum Tax in the year of the sale. For others, the big
refund will boost their adjusted gross income in the following year,
which could whittle down their deductions and exemptions, expose
more Social Security benefits to taxation, and make them ineligible
for a Roth IRA conversion.
There are some notable exceptions to the new rule, which was
inserted quietly in the omnibus budget bill (AB 2065) approved on
the last day of the legislative session. The withholding will not be
required, for instance, if it's your principal residence, if you
sell at a loss, if it's part of a real estate exchange, or if the
sale is less than $100,000. (In Silicon Valley? Get real.)
Despite those exemptions, the FTB estimates the change will affect
300,000 transactions worth at least $6.8 billion in sales. More
important, it will raise $225 million to help keep the state
running.
I've got no quibble with withholding taxes promptly in our ``pay as
you go'' tax system. That's just a cash-flow timing issue.
But there's a stark difference with this real estate withholding. In
many -- if not most cases -- the state will withhold for taxes you
won't owe.
``It's pay as you go, not overpay as you go,'' said Spidell's
California Taxletter editor Lynn Freer, who was livid when she heard
Assemblywoman Jackie Goldberg, D-Los Angeles, describe the
overpayments as a loan. ``It's morally wrong.''
It's also no way to fix a broken budget. In essence, the state will
mug a batch of taxpayers in 2003, then mug a second set in 2004 to
repay the earlier victims. As soon as someone with a conscience
changes the law, the state will have to scrape up $225 million from
somewhere else.
``On the one hand you have the Legislature saying we have to go
after Enron and accountants for bogus accounting,'' Freer said. ``On
the other hand, they're balancing our budget by collecting tax
revenue from people who don't owe it. . . . It's smoke-and-mirrors
accounting.''
I lean toward San Jose real estate broker John V. Pinto's take on
it: ``It is a Ponzi scheme.''


The Money Manual appears every other Sunday, or online at
www.siliconvalley .com/mld/siliconvalley/business/
columnists/Mark_Schwanhausser. Contact me at mschwanhausser
@sjmercury.com or (408) 920-5543.

© 2001 siliconvalley and wire service sources. All Rights Reserved.
http://www.siliconvalley.com
111 posted on 04/25/2003 1:18:19 AM PDT by AnimalLover
[ Post Reply | Private Reply | To 1 | View Replies]

To: Beelzebubba
AB 0992 (Ridley-Thomas) Ammo Tax: 10 cents per Bullet.Imposes a 10 cents-per-bullet tax on ammunition sold to consumers, to fund trauma centers.

AB 0602 (Koretz) New Bullet Tax: 10 Cents a Bullet.Imposes a bullet tax (called a fee) of 10 cents a bullet. Funds are earmarked for trauma centers. Legislative counsel has keyed this bill a majority vote bill.

SB 0035 (Scott) New Firearms Fee: $1 per Transfer.Authorizes the Department of Justice to impose a $1 fee on the purchase or transfer of each firearm.

AB 0050 (Koretz) Rifle Registration Tax of $25.Imposes a registration fee up to $25 for registration of a .50 BMG rifle.


(Most of these are de-facto registration efforts that will cost money, not raise revenue!)

First institute a new fee, next increase the fee. Incremental steps are easier for them to sneak through than a sudden imposition of a new, high fee.

Why can't we require 2/3 legislative majority for fee increases, too? Then we could avoid the legal disputes between "fees" and "taxes."

112 posted on 04/25/2003 3:06:05 AM PDT by heleny
[ Post Reply | Private Reply | To 89 | View Replies]

Comment #113 Removed by Moderator

To: tophat9000
Next it going to be at Tax on taxes

That's in there, it's called a surcharge.

114 posted on 04/25/2003 5:57:49 AM PDT by FrogMom
[ Post Reply | Private Reply | To 2 | View Replies]

To: doug from upland
The Democrats have been ingenious in trying to squeeze more out of a skinny golden goose. If they push far enough, they may end up killing the source of their spending spree. Now THAT I would call poetic justice.
115 posted on 04/25/2003 6:04:28 AM PDT by goldstategop ( In Memory Of A Dearly Beloved Friend Who Lives On In My Heart Forever)
[ Post Reply | Private Reply | To 1 | View Replies]

To: doug from upland
This list confirms my suspicion that the sole purpose of the California Legislature is finding new and creative ways to separate the gainfully employed from their hard-earned cash.
116 posted on 04/25/2003 6:16:55 AM PDT by Publius6961 (Californians are as dumm as a sack of rocks)
[ Post Reply | Private Reply | To 1 | View Replies]

To: Myrddin
The push for state mandated socialized medicine is going to be very destructive for businesses. It will probably be the straw that breaks the camel's back for small businesses that are barely surviving in the current market.

The push for socialism in general is going to bankrupt all of the USA. For those who think that a big economy can't collapse all at once, look to the USSR.

I appreciate the info about Idaho. I chose Texas because it is central and you can get a great house 5 miles from DFW for about 1/3 to 1/4 of what one costs here in Los Angeles. Also, Texas doesn't have income tax. I spent almost a year in Fort Worth, so I am familiar with the aream and that helps.

Of course, the downside is that Texas is filled with Texans, but that can't be helped... ;)

(Note my soon to be new neighbors -- it's just a joke, folks!)

117 posted on 04/25/2003 7:31:54 AM PDT by freedumb2003 (Peace through Strength)
[ Post Reply | Private Reply | To 109 | View Replies]

To: Publius6961
This list confirms my suspicion that the sole purpose of the California Legislature is finding new and creative ways to separate the gainfully employed from their hard-earned cash.

Continuing your thought: in order to provide as many benefits as it takes to BUY the votes of the non-taxpaying public, which is getting larger daily. And of course providing "illegal aliens" enough incentives to get them to REGISTER and VOTE for them. What's that? You say illegals can't vote, on the contrary in California they are just another DEMONCRAT interest group. This states voters need only claim citizenship, without verification to be registered. THEY CALL IT THE HONOR SYSTEM, and of course if you challenge this sort of thing you are conveniently "labeled a racist".

118 posted on 04/25/2003 7:57:46 AM PDT by Mister Baredog ((They wanted to kill 50,000 of us on 9/11, we will never forget!))
[ Post Reply | Private Reply | To 116 | View Replies]

To: CAfraudPI
Hey, when it comes to taxes, I am in your corner..

I was being sarcasitc and my post was meant as humor, as I have never heard of this "delinted, cottonseed" whatever it is.

But if it and this tax affects you, then I am concerned about it.

119 posted on 04/25/2003 12:29:45 PM PDT by Jhoffa_ (Sammy to Frodo: "Get out. Go sleep with one of your whores!")
[ Post Reply | Private Reply | To 99 | View Replies]

To: Lancey Howard
when you see the media coverage of what is happening when CA defaults, you will change your mind.
120 posted on 04/25/2003 2:16:40 PM PDT by oceanview
[ Post Reply | Private Reply | To 92 | View Replies]


Navigation: use the links below to view more comments.
first previous 1-20 ... 61-8081-100101-120121-133 next last

Disclaimer: Opinions posted on Free Republic are those of the individual posters and do not necessarily represent the opinion of Free Republic or its management. All materials posted herein are protected by copyright law and the exemption for fair use of copyrighted works.

Free Republic
Browse · Search
News/Activism
Topics · Post Article

FreeRepublic, LLC, PO BOX 9771, FRESNO, CA 93794
FreeRepublic.com is powered by software copyright 2000-2008 John Robinson