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type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
type title description jurisdiction legislature session identifier citation classification subjects status primary_sponsors version_count action_count vote_count first_action last_action source source_identifier source_url source_hash vintage source_snapshot retrieved_at confidence tags
Bill Horse racing: state-designated fairs: allocation of revenues: gross receipts for sales and use tax. Existing law requires a tax return filed with the California Department of Tax and Fee Administration (CDTFA) that reports gross receipts for sales and use tax purposes to segregate the gross receipts of the seller and the sales price of the property on a line or a separate form when the place of sale in this state or for use in this state is on or within the real property of a state-designated fair, as defined, or any real property of a state-designated fair that is leased to another party. Existing law requires, on or before November 1 of each year, the CDTFA to report to the Department of Finance the amount of the total gross receipts segregated on these tax returns, and that ¾ of 1% of the total gross receipts be included in the next annual Governor's Budget for use by the Department of Food and Agriculture for allocation to fairs and that those funds be transferred by the Controller to the Fair and Exposition Fund in the State Treasury, as prescribed. Existing law requires, that for the 201920 fiscal year and all subsequent fiscal years, the total gross receipts be subject to review by the CDTFA for errors. Existing law requires the CDTFA to note any identified errors and the approximate impact of those errors on the total gross receipts in its report to the Department of Finance to allow an adjusted total gross receipt amount to be determined for the purpose of calculating the amount to be included in the Governor's Budget for use by the Department of Food and Agriculture for allocation to fairs. us/states/ca California Legislature 20212022 SB 820 California SB 820 (20212022)
bill
Horse racing: state-designated fairs: allocation of revenues: gross receipts for sales and use tax.
enacted
Committee on Governmental Organization
6 30 10 2021-03-03 2021-09-28 openstates ocd-bill/911b2f44-aff8-4d6a-870b-d11458a7c67f http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220SB820 6d23f79a2f3d08d29cc71597297ac1a25a2015f586327f079a273036f754ce97 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-ca

California SB 820 (20212022) — Horse racing: state-designated fairs: allocation of revenues: gross receipts for sales and use tax.

Existing law requires a tax return filed with the California Department of Tax and Fee Administration (CDTFA) that reports gross receipts for sales and use tax purposes to segregate the gross receipts of the seller and the sales price of the property on a line or a separate form when the place of sale in this state or for use in this state is on or within the real property of a state-designated fair, as defined, or any real property of a state-designated fair that is leased to another party. Existing law requires, on or before November 1 of each year, the CDTFA to report to the Department of Finance the amount of the total gross receipts segregated on these tax returns, and that ¾ of 1% of the total gross receipts be included in the next annual Governor's Budget for use by the Department of Food and Agriculture for allocation to fairs and that those funds be transferred by the Controller to the Fair and Exposition Fund in the State Treasury, as prescribed. Existing law requires, that for the 201920 fiscal year and all subsequent fiscal years, the total gross receipts be subject to review by the CDTFA for errors. Existing law requires the CDTFA to note any identified errors and the approximate impact of those errors on the total gross receipts in its report to the Department of Finance to allow an adjusted total gross receipt amount to be determined for the purpose of calculating the amount to be included in the Governor's Budget for use by the Department of Food and Agriculture for allocation to fairs.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

  1. 03/03/21 - Introduced (filed) — source
  2. 04/27/21 - Amended Senate (committee substitute) — source
  3. 08/30/21 - Amended Assembly (committee substitute) — source
  4. 09/28/21 - Chaptered (committee substitute) — source
  5. SB820 (committee substitute) — source
  6. 09/14/21 - Enrolled (enrolled) — source

Votes

  • Placed on suspense file — 70 (pass) · upper
  • Do pass — 70 (pass) · upper
  • Special Consent SB820 G.O. — 390 (pass) · upper
  • Unfinished Business SB820 G.O. (Dodd) Concurrence — 370 (pass) · upper
  • SB 820 G.O. Senate Third Reading By BURKE — 790 (pass) · lower
  • Do pass as amended. — 160 (pass) · lower
  • Do pass and be re-referred to the Committee on [Revenue and Taxation] with recommendation: To Consent Calendar — 210 (pass) · lower
  • Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations] — 50 (pass) · upper
  • Do pass and be re-referred to the Committee on [Appropriations] with recommendation: To Consent Calendar — 110 (pass) · lower
  • Do pass, but first be re-referred to the Committee on [Governance and Finance] with the recommendation: To Consent Calendar — 140 (pass) · upper

Sponsors

  • Committee on Governmental Organization — primary (person)

Timeline

The legislative action history — every referral, reading, and vote.

  • 2021-03-03 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
  • 2021-03-03 Article IV Section 8(a) of the Constitution and Joint Rule 55 dispensed with February 22, 2021, suspending the 30 calendar day requirement.
  • 2021-03-04 From printer.
  • 2021-03-11 Referred to Coms. on G.O. and GOV. & F. referral-committee
  • 2021-03-16 Set for hearing March 23.
  • 2021-03-23 From committee: Do pass and re-refer to Com. on GOV. & F. with recommendation: To consent calendar. (Ayes 14. Noes 0. Page 589.) (March 23). Re-referred to Com. on GOV. & F. committee-passage, committee-passage-favorable, referral-committee
  • 2021-04-13 Set for hearing April 22.
  • 2021-04-26 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 896.) (April 22). amendment-passage, committee-passage, committee-passage-favorable
  • 2021-04-27 Read second time and amended. Re-referred to Com. on APPR. amendment-passage, reading-1, reading-2, referral-committee
  • 2021-04-30 Set for hearing May 10.
  • 2021-05-10 May 10 hearing: Placed on APPR suspense file.
  • 2021-05-14 Set for hearing May 20.
  • 2021-05-20 From committee: Do pass. (Ayes 7. Noes 0. Page 1205.) (May 20). committee-passage, committee-passage-favorable
  • 2021-05-20 Read second time. Ordered to third reading. reading-1, reading-2
  • 2021-05-24 Ordered to special consent calendar.
  • 2021-06-01 Read third time. Passed. (Ayes 39. Noes 0. Page 1348.) Ordered to the Assembly. passage, reading-1, reading-3
  • 2021-06-02 In Assembly. Read first time. Held at Desk. reading-1
  • 2021-06-10 Referred to Coms. on G.O. and REV. & TAX. referral-committee
  • 2021-06-29 From committee: Do pass and re-refer to Com. on REV. & TAX. with recommendation: To consent calendar. (Ayes 21. Noes 0.) (June 29). Re-referred to Com. on REV. & TAX. committee-passage, committee-passage-favorable, referral-committee
  • 2021-07-06 From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 11. Noes 0.) (July 5). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
  • 2021-08-19 August 19 set for first hearing. Placed on suspense file.
  • 2021-08-26 From committee: Do pass as amended. (Ayes 16. Noes 0.) (August 26). amendment-passage, committee-passage, committee-passage-favorable
  • 2021-08-30 Read second time and amended. Ordered to second reading. amendment-passage, reading-1, reading-2
  • 2021-08-31 Read second time. Ordered to third reading. reading-1, reading-2
  • 2021-09-09 Read third time. Passed. (Ayes 79. Noes 0. Page 3012.) Ordered to the Senate. passage, reading-1, reading-3
  • 2021-09-09 In Senate. Concurrence in Assembly amendments pending.
  • 2021-09-10 Assembly amendments concurred in. (Ayes 37. Noes 0. Page 2614.) Ordered to engrossing and enrolling. amendment-passage, committee-passage-favorable
  • 2021-09-17 Enrolled and presented to the Governor at 1:30 p.m.
  • 2021-09-28 Approved by the Governor. executive-signature
  • 2021-09-28 Chaptered by Secretary of State. Chapter 393, Statutes of 2021. became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/911b2f44-aff8-4d6a-870b-d11458a7c67f. Confidence: reported (aggregated from official California legislature records).