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CA AB258

CA AB258
Fairs: allocation of revenues: gross receipts for sales and use tax.


summary

Introduced
01/16/2025
In Committee
08/29/2025
Crossed Over
06/02/2025
Passed
10/13/2025
Dead
Signed/Enacted/Adopted
10/13/2025

Introduced Session

2025-2026 Regular Session

Bill Summary

An act to amend Section 3203 of the Food and Agricultural Code, relating to fairs.

AI Summary

This bill amends the existing law regarding how revenues from sales and use taxes at fairgrounds are allocated by increasing the percentage of gross receipts transferred to the Fair and Exposition Fund from 3/4 of 1% to 2%. The bill requires the California Department of Tax and Fee Administration (CDTFA) to continue segregating gross receipts from sales and use tax returns for sales occurring on fairground properties and report these amounts to the Department of Finance annually. The funds will be included in the Governor's Budget and transferred to the Fair and Exposition Fund, which is continuously appropriated for allocation to fairs. The bill also maintains existing provisions that require fairgrounds to provide specific working conditions for non-management employees to receive these funds, such as meal periods, overtime compensation, and premium wage rates. These conditions do not apply to full-time carnival ride operators employed by traveling carnivals, and employees covered by certain collective bargaining agreements may be exempt from these requirements.

Committee Categories

Budget and Finance

Sponsors (2)

Last Action

Chaptered by Secretary of State - Chapter 683, Statutes of 2025. (on 10/13/2025)

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