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Business Taxes Law Guide—Revision 2024
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 9. Disposition of Proceeds
Section 7103
7103. Mass Transportation Fund. [Added by Stats. 2007, Ch. 173 (SB 79) and repealed by Stats. 2007, Ch. 313 (AB 193), in effect October 8, 2007.]
7103. Mass Transportation Fund. [Repealed by Stats. 2010, Ch. 12, Eighth Extraordinary Session (AB8 9), in effect March 22, 2010.]
Historic Venue Restoration and Resiliency Fund. (a) For purposes of this section:
(1) "City" means a city within the geographic boundaries of a county.
(2) "Confirmed historic venue" means a historic venue that has received a confirmation by the department pursuant to subdivision (g).
(3) "County" means the County of Alameda, the County of Santa Clara, and the County of Los Angeles.
(4) "Fund" means the Historic Venue Restoration and Resiliency Fund created pursuant to subdivision (c).
(5) "Historic venue" means a venue in the state that meets all of the following criteria:
(A) The venue meets any of the following criteria:
(i) The venue contains a structure built before 1940.
(ii) The venue contains a structure officially designated by the United States National Park Service or the United States Department of the Interior as a National Historic Landmark.
(iii) The venue is located at a site continuously used for live, ticketed events for more than 50 years.
(B) The venue has total fixed seating capacity of at least 15,000 people.
(C) The venue hosts live entertainment or sporting events.
(D) The venue is owned by a public entity.
(6) "Qualified event" means a live event at a confirmed historic venue to which tickets are offered for public sale.
(b) Notwithstanding any other law, a return filed with the department to report gross receipts for sales tax purposes shall segregate the taxable sales on a line or a separate form, as prescribed by the department, if the place of sale in this state is on or within the real property of a confirmed historic venue on the day of a qualified event.
(c) (1) The Historic Venue Restoration and Resiliency Fund is hereby created in the State Treasury.
(2) Notwithstanding Section 13340 of the Government Code, moneys in the fund shall be continuously appropriated without regard to fiscal year and transmitted pursuant to subdivision (f).
(d) (1) The department shall report the amount of the total gross receipts segregated on the returns filed for the prior fiscal year pursuant to subdivision (b) to the Department of Finance on or before November 1 of each year.
(2) (A) The total gross receipts reported pursuant to paragraph (1) shall be subject to review, which may be a review of a sample of returns, by the department for errors.
(B) The department shall note any errors identified in the review and the approximate impact of those errors on the total gross receipts in the report to the Department of Finance required by this subdivision to allow an adjusted total gross receipt amount to be determined.
(e) (1) An amount equal to 5 percent of the total amount of gross receipts, or adjusted gross receipts, for the prior fiscal year reported to the Department of Finance by the department pursuant to subdivision (d) shall be included in the next annual Governor’s Budget for deposit into the fund for the Controller to transmit to cities and counties pursuant to subdivision (f).
(2) No later than 30 days after the enactment of the annual Budget Act, the amount appropriated by the Legislature to the Controller pursuant to this subdivision shall be transferred by the Controller to the fund.
(f) (1) Beginning January 1, 2025, the Controller shall transmit, as promptly as feasible, the moneys in the fund to each city or county in an amount that is proportional to the gross receipts subject to subdivision (b) derived from qualified events at confirmed historic venues identified by that city or county.
(2) (A) A city or county shall distribute funds received pursuant to this subdivision only for any of the following purposes and pursuant to subparagraph (B):
(i) Capital infrastructure improvements and preservation of a confirmed historic venue.
(ii) Preventive maintenance of a confirmed historic venue related to patrons safety.
(iii) Technological improvements at a confirmed historic venue.
(iv) Security enhancements at a confirmed historic venue.
(v) Bringing a confirmed historic venue into compliance with the federal Americans with Disabilities Act of 1990 (42 U.S.C. Sec. 12101 et seq.).
(vi) Energy efficiency improvements at a confirmed historic venue.
(vii) Upgrades related to implementation of federal and state policies at a confirmed historic venue.
(B) A city or county shall distribute funds to a confirmed historic venue in an amount commensurate with the amount of gross receipts derived from the sale of tangible personal property during qualified events at the confirmed historic venue.
(g) (1) (A) A city or county shall identify a historic venue within its jurisdiction to the department, in a form and manner prescribed by the department, for a confirmation as a historic venue.
(B) (i) Subject to clause (ii), if the venue identified pursuant to subparagraph (A) is a historic venue, the department shall issue a confirmation to the city or county as promptly as feasible.
(ii) The department shall not issue a confirmation pursuant to clause (i) if a city or county is currently receiving revenue transmitted pursuant to subdivision (f) with respect to the historic venue.
(2) A city or county that receives a confirmation from the department pursuant to paragraph (1) shall notify, within 90 days of any qualified event at the confirmed historic venue, any retailers subject to subdivision (b) making sales at the confirmed historic venue.
(h) On or before January 1, 2027, and annually thereafter, a city or county that receives money from the fund shall deliver a report to the department regarding how that money is being used.
(i) The department shall annually deliver a report to the Assembly Committee on Revenue and Taxation and the Senate Committee on Governance and Finance concerning both of the following:
(1) The identity of any confirmed historic venue and the city or county that identified that venue pursuant to subdivision (g).
(2) The amount of revenue transmitted in the preceding year pursuant to this section to a city or county with respect to each confirmed historic venue.
(j) This section shall remain operative only until July 1, 2030, and as of that date is repealed.
History—History—Added by Stats. 2023, Ch. 595 (SB 96), in effect January 1, 2024.