Update: April 10, 1999
The Amendment to the California Smoke Ban is moving it's way through the California Assembly. The latest amendment from the author was passed and referred to the legislative committee on Labour and Employment of April 6th.

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California Assembly Bill AB 1159.

BILL NUMBER: AB 1159 AMENDED

BILL TEXT

AMENDED IN ASSEMBLY APRIL 6, 1999

INTRODUCED BY Assembly Members Granlund , Ashburn, and Papan

FEBRUARY 25, 1999

An act to add Section 25621 to the Business and Professions Code, and to add Sections 17252 and 24352.1 to the Revenue and Taxation Code, relating to small business. Code, relating to smoking.

LEGISLATIVE COUNSEL'S DIGEST

AB 1159, as amended, Granlund. Small business: restaurants, Smoking: bars, taverns, clubs : smoking: taxation: depreciation .

The Alcoholic Beverage Control Act provides for the issuance of various categories of alcoholic beverage licenses, including the imposition of fees, conditions, and restrictions in connection with the issuance of those licenses.

Existing law, with delineated exceptions, prohibits smoking of tobacco products in enclosed spaces at places of employment.

This bill would permit smoking on the premises of a gaming club, bar, or tavern, as defined, or a private, social, or entertainment club, that meets specified requirements.

The Personal Income Tax Law and the Bank and Corporation Tax Law allow various deductions, including various methods of determining depreciation, in computing the income that is subject to the taxes imposed by those laws.

This bill would authorize a deduction under those laws for the depreciation of costs of various improvements paid or incurred during the taxable or income year by retail establishments, restaurants, and holders of on-sale general licenses issued by the Department of Alcoholic Beverage Control, with gross receipts within designated parameters, for repairs or improvements pursuant to a building or other construction permit, as specified.

Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: no.

THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

SECTION 1. The Legislature finds and declares:

SEC. 2. Section 25621 is added to the Business and Professions Code, to read:

25621.

SEC. 3. Section 17252 is added to the Revenue and Taxation Code, to read:

17252. Notwithstanding any other provision of law, for each taxable year beginning on or after January 1, 1999, and before January 1, 2002, a qualified taxpayer, as defined in subdivision (a), who expends twenty-five thousand dollars ($25,000) or more during the taxable year for a repair or improvement undertaken pursuant to a building or other construction permit issued by a local jurisdiction, may elect to depreciate the total cost of that expenditure pursuant to subdivision (b).

SEC. 4. Section 24352.1 is added to the Revenue and Taxation Code, to read:

24352.1. Notwithstanding any other provision of law, for each income year beginning on or after January 1, 1999, and before January 1, 2002, a qualified taxpayer, as defined in subdivision (a), who expends twenty-five thousand dollars ($25,000) or more during the income year for a repair or improvement undertaken pursuant to a building or other construction permit issued by a local jurisdiction, may elect to depreciate the total cost of that expenditure pursuant to subdivision (b).

 AB 1159 Assembly Bill - Status 
	CURRENT BILL STATUS


MEASURE	:  A.B. No. 1159
AUTHOR(S)	:  Granlund, Ashburn, and Papan.
TOPIC	:  Smoking: bars, taverns, clubs.
HOUSE LOCATION	:  ASM
+LAST AMENDED DATE  :  04/06/1999


TYPE OF BILL :  
                Active
                Non-Urgency
                Non-Appropriations
                Majority Vote Required
                Non-State-Mandated Local Program
                Fiscal
                Non-Tax Levy

LAST HIST. ACT. DATE:  04/06/1999
LAST HIST. ACTION   :  From committee chair, with author's amendments:  Amend,
	and re-refer to Com. on  L. & E. Read second time and
	amended.
COMM. LOCATION	:  ASM LABOR AND EMPLOYMENT
31 DAYS IN PRINT	:  03/28/1999

TITLE	:  An act to add Section 25621 to the Business and
	Professions Code, relating to smoking.
Victoria Freedom of Choice Coalition

This battle is not about smoking or second-hand smoke. But it is about BIG BROTHER threatening our basic human right of FREEDOM OF CHOICE.

The Victoria Freedom of Choice Coalition is a non profit group of businesses, associations and concerned citizens. Donations to the "Victoria Freedom of Choice Coalition in Trust" will be accepted at the Royal Bank, Esquimalt Shopping Plaza, 65-1153 Esquimalt Rd. V9A 3M4. Or directly at the Esquimalt Inn, 856 Esquimalt Rd. V9A 3M4, Ph. 386 2152. Let us know what you think via the net, focc@mcdpri.com