Taxation: direct broadcast satellite television service: tax.

Existing law imposes various taxes, including taxes on the privilege of engaging in certain activities. The Fee Collection Procedures Law, the violation of which is a crime, provides procedures for the collection of certain fees and surcharges. This bill would impose, until January 1, 2020, for the privilege of selling direct broadcast satellite television service, a tax on a direct broadcast satellite television service provider at the rate of 6% of its gross revenues, as defined. The tax would be administered by the State Board of Equalization and would be collected pursuant to the procedures set forth in the Fee Collection Procedures Law, as specified. The revenues from this tax would be deposited in the Local Safety and Protection Account established in the Transportation Tax Fund, a continuously appropriated fund, which is operative until July 1, 2011. By depositing revenues into a continuously appropriated fund, this bill would make an appropriation. This bill would reestablish the Local Public Safety Account in the Transportation Tax Fund on July 1, 2011. This bill would additionally require the Legislative Analyst's Office to conduct, and prepare a report on, the impact of the tax on direct broadcast satellite television service providers, as specified. Because this bill would expand the application of the Fee Collection Procedures Law, the violation of which is a crime, it would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. This bill would declare that it is to take effect immediately as an urgency statute, but its operative date would depend on its effective date.