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<ns0:Id>20250AB__178399INT</ns0:Id>
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<ns0:ActionText>INTRODUCED</ns0:ActionText>
<ns0:ActionDate>2026-02-09</ns0:ActionDate>
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<ns0:SessionYear>2025</ns0:SessionYear>
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<ns0:MeasureType>AB</ns0:MeasureType>
<ns0:MeasureNum>1783</ns0:MeasureNum>
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<ns0:AuthorText authorType="LEAD_AUTHOR">Introduced by Assembly Member DeMaio</ns0:AuthorText>
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<ns0:House>ASSEMBLY</ns0:House>
<ns0:Name>DeMaio</ns0:Name>
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<ns0:Title> An act to add Chapter 1.2 (commencing with Section 7283.61) to Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation. </ns0:Title>
<ns0:RelatingClause>taxation</ns0:RelatingClause>
<ns0:GeneralSubject>
<ns0:Subject>Additional local taxes: vehicle miles traveled tax.</ns0:Subject>
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<html:p>Existing law authorizes the legislative body of a city or county to impose various taxes, including occupancy taxes and sales and use taxes. Existing law also prohibits a city and county form imposing certain taxes, such as a tax upon income. </html:p>
<html:p>This bill would prohibit a city, county, or any political subdivision thereof from imposing a tax, fee, assessment, or charge, that is calculated, in whole or in part, based on the number of miles traveled by a motor vehicle. The bill would not prohibit the collection of tolls for the use of specific facilities, as provided. The bill would provide that any existing program, pilot program, regulation, or administrative action inconsistent with this prohibition is void and unenforceable.</html:p>
<html:p>The bill would
include findings that changes proposed by this bill address a matter of statewide concern rather than a municipal affair and, therefore, apply to all cities, including charter cities.</html:p>
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<ns0:VoteRequired>MAJORITY</ns0:VoteRequired>
<ns0:Appropriation>NO</ns0:Appropriation>
<ns0:FiscalCommittee>NO</ns0:FiscalCommittee>
<ns0:LocalProgram>NO</ns0:LocalProgram>
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<ns0:ImmediateEffect>NO</ns0:ImmediateEffect>
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<ns0:Urgency>NO</ns0:Urgency>
<ns0:TaxLevy>NO</ns0:TaxLevy>
<ns0:Election>NO</ns0:Election>
<ns0:UsualCurrentExpenses>NO</ns0:UsualCurrentExpenses>
<ns0:BudgetBill>NO</ns0:BudgetBill>
<ns0:Prop25TrailerBill>NO</ns0:Prop25TrailerBill>
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<ns0:Preamble>The people of the State of California do enact as follows:</ns0:Preamble>
<ns0:BillSection id="id_7C6C4A2E-198F-4EC7-A631-7A3B3737C43C">
<ns0:Num>SECTION 1.</ns0:Num>
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Chapter 1.2 (commencing with Section 7283.61) is added to Part 1.7 of Division 2 of the
<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
, to read:
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<ns0:LawHeading id="id_CC684888-36EF-4511-99B5-BE4947DA1E50" type="CHAPTER">
<ns0:Num>1.2.</ns0:Num>
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<ns0:LawHeadingText>Vehicle Miles Traveled Tax</ns0:LawHeadingText>
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<ns0:Num>7283.61.</ns0:Num>
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(a)
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Notwithstanding any other law, a city, county, or any political subdivision thereof, shall not impose, administer, collect, or enforce a vehicle miles traveled tax or a mileage-based tax.
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(b)
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For purposes of this section, a “vehicle miles traveled tax” or “mileage-based tax” means a tax, fee, assessment, or charge that is calculated, in whole or in part, based on the number of miles traveled by a motor vehicle, and shall include, but not be limited to, any tax, fee, assessment, or charge that is:
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(1)
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Directly assessed per mile traveled.
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(2)
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Calculated using odometer readings, telematics data, Global Positioning
System (GPS) data, or any similar mileage-tracking method.
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(3)
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Imposed as a replacement for, supplement to, or offset of fuel excise taxes, registration fees, or other transportation-related charges.
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(c)
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This section does not prohibit the collection of tolls for the use of specific facilities, provided the tolls are not calculated based on total vehicle miles traveled beyond the tolled facility.
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(d)
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Any program, pilot program, regulation, or administrative action inconsistent with this section is void and unenforceable.
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<ns0:Num>SEC. 2.</ns0:Num>
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<html:p>The Legislature finds and declares that Section 1 of this act adding Section 7283.61 of the Revenue and Taxation Code address a matter of statewide concern rather than a municipal affair as that term is used in Section 5 of Article XI of the California Constitution. Therefore, Section 1 of this act applies to all cities, including charter cities.</html:p>
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