An act to amend, repeal, and add Section 19620.2 of the Business and Professions Code, and to add and repeal Sections 6453.1 and 7101.4 of the Revenue and Taxation Code, relating to state-designated fairs, and making an appropriation therefor.

The people of the State of California do enact as follows:


SECTION 1.
Section 19620.2 of the Business and Professions Code is amended to read:
19620.2.
(a) (1) Any unallocated balance from Section 19620.1 and any revenue deposited in the Fair and Exposition Fund pursuant to Section 7101.4 of the Revenue and Taxation Code is hereby appropriated without regard to fiscal years for allocation by the Secretary of Food and Agriculture for capital outlay to California fairs for fair projects involving public health and safety, for fair projects involving major and deferred maintenance, for fair projects necessary due to any emergency, for projects that are required by physical changes to the fair site, for projects that are required to protect the fair property or installation, such as fencing and flood protection, and for the acquisition or improvement of any property or facility that will serve to enhance the operation of the fair.
(2) Any revenues deposited into the Fair and Exposition Fund pursuant to Section 7101.4 of the Revenue and Taxation Code shall not be allocated to any fair located in the County of Los Angeles.
(3) Any revenues deposited into the Fair and Exposition Fund pursuant to Section 7101.4 of the Revenue and Taxation Code shall only be allocated to a state-designated fair if nonmanagement employees at that state-designated fair, or nonmanagement employees at any real property of that state-designated fair that is leased to another party, are provided the following working conditions:
(A) The employee receives a meal period of not less than 30 minutes for a work period of more than five hours per day, unless the work period per day of the employee is less than six hours and the meal period is waived by mutual consent of both the employer and the employee.
(B) The employee receives a second meal period of not less than 30 minutes for a work period of more than 10 hours per day, unless the work period per day of the employee is less than 12 hours, the second meal period is waived by mutual consent of both the employer and the employee, and the first meal period was not waived.
(C) Any work in excess of eight hours in one workday, any work in excess of 40 hours in any one workweek, and the first eight hours worked on the seventh day of work in any one workweek is compensated at the rate of no less than one and one-half times the regular rate of pay for an employee.
(D) Any work in excess of 12 hours in one day is compensated at the rate of no less than twice the regular rate of pay for an employee.
(E) Any work in excess of eight hours on any seventh day of a workweek is compensated at the rate of no less than twice the regular rate of pay for an employee.
(b) A portion of the funds subject to allocation pursuant to subdivision (a) may be allocated to California fairs for general operational support. It is the intent of the Legislature that these moneys be used primarily for those fairs whose sources of revenue may be limited for purposes specified in this section.
(c) This section shall be repealed on January 1, 2022.
SEC. 2.
Section 19620.2 is added to the Business and Professions Code, to read:
19620.2.
(a) Any unallocated balance from Section 19620.1 is hereby appropriated without regard to fiscal years for allocation by the Secretary of Food and Agriculture for capital outlay to California fairs for fair projects involving public health and safety, for fair projects involving major and deferred maintenance, for fair projects necessary due to any emergency, for projects that are required by physical changes to the fair site, for projects that are required to protect the fair property or installation, such as fencing and flood protection, and for the acquisition or improvement of any property or facility that will serve to enhance the operation of the fair.
(b) A portion of the funds subject to allocation pursuant to subdivision (a) may be allocated to California fairs for general operational support. It is the intent of the Legislature that these moneys be used primarily for those fairs whose sources of revenue may be limited for purposes specified in this section.
(c) This section shall become operative on January 1, 2022.
SEC. 3.
Section 6453.1 is added to the Revenue and Taxation Code, to read:
6453.1.
(a) For purposes of this part only, the return shall segregate the gross receipts of the seller and the sales price of the property when the place of sale in this state or use in this state for purposes of this part is on or within the real property of a state-designated fair or any real property of a state-designated fair that is leased to another party.
(b) For purposes of this section, “state-designated fair” means a state designated fair as defined in Sections 19418, 19418.1, 19418.2, and 19418.3 of the Business and Professions Code, excluding any fair located in the County of Los Angeles.
(c) Notwithstanding any provision of the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), this section shall not apply with respect to any tax levied by a county, city, or district pursuant to, or in accordance with, either of those laws.
(d) This section shall be repealed on January 1, 2022.
SEC. 4.
Section 7101.4 is added to the Revenue and Taxation Code, to read:
7101.4.
(a) Notwithstanding Section 7101 or any other law, except as otherwise required to be transferred pursuant to the California Constitution or Sections
6051.2,
6051.8, 6051.15,
6201.2,
6201.8,
6201.15, and 7101.3
and 6201.15
or subdivision (a) of Section 7102, 30 percent of all revenues, less refunds and costs of administration, derived under this part that were segregated pursuant to Section 6453.1, upon receipt shall be transferred to the Fair and Exposition Fund in the State Treasury. Any amounts deposited in the Fair and Exposition Fund pursuant to this section shall be continuously appropriated and allocated as provided in Section 19620.2 of the Business and Professions Code.
(b) This section shall be repealed on January 1, 2022.

Summary: Existing law establishes the Fair and Exposition Fund to, among other things, allocate moneys for the support of the network of California fairs. The balance of moneys in that fund, after appropriation by the Legislature for specified oversight and auditing costs, are continuously appropriated for capital outlay for specified fair projects. Existing sales and use laws impose taxes on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state measured by sales price, and requires that revenues, less refunds, derived from a specified rate of that tax be transferred to specified funds and then the balance to the General Fund.
This bill would require a tax return filed for the purposes of the Sales and Use Tax Law to segregate the gross receipts of the seller and the sales price of the property on a form prescribed by the State Board of Equalization when the place of sale or use in this state is on or within the real property of a state-designated fair, as defined, which excludes any fair located in the County of Los Angeles, or any real property of a state-designated fair that is leased to another party.
The bill would require, except as specified, that 30% of all revenues, less refunds and costs of administration, derived from those segregated sales and use tax amounts that would have been deposited into the General Fund instead be deposited into the Fair and Exposition Fund and continuously appropriated for allocation by the Secretary of Food and Agriculture for specified fair
projects.
projects and subject to certain conditions.
The bill would repeal these provisions on January 1, 2022.