California’s Court of Appeal again held that a special tax measure placed on the local ballot as a citizen initiative required only a simple majority, not a supermajority, vote to pass. Proposition G is a school parcel tax initiative that passed on San Francisco’s June 2018 ballot with 60.76% of…
California’s Court of Appeal held a local sales tax ordinance (Measure K) was a general tax, not a special tax, and therefore its adoption did not require a two-thirds vote (supermajority) under California’s Constitution. A tax is “special” and therefore would require a two-thirds vote, when the expenditure of its…
Pillsbury SALT attorneys Robert Merten and Lexi Louderback will present during CLA’s Annual Income Tax Seminar on July 15. Robert and Lexi will present on the topic, “Unraveling Metropoulos and Sourcing Sales of Intangibles under California’s Personal Income Tax Law.” They will discuss California’s personal income tax rules for characterizing…
In a recent Tax Notes State article, Pillsbury lawyers Craig Becker, Breann Robowski, Richard Nielsen and Robert Merten examine San Francisco’s new tax provisions and unintended consequences they may have. Read more here.
Much to the recent surprise of many in the tax community, the California Department of Tax and Fee Administration (“CDTFA”) is able to adopt or amend regulations without the normal review process by the Office of Administrative Law (“OAL”) under the Administrative Procedures Act (“APA”). SB 86, The Taxpayer Transparency…
Pillsbury SALT attorneys Carley Roberts, Annie Huang and Robert Merten III will present at the COST Central West Regional State Tax Webinar on March 24. They will present on the topic, “California Market-Based Sourcing Issues.” For more information and to register, please click here.
In 2018, San Francisco voters approved, by simple majority vote, two new gross receipts taxes: the Homelessness Gross Receipts Tax (SF-HT) and the Commercial Rents Tax (SF-CRT), with both taxes effective as of January 1, 2019.[1] Because these taxes fund specific governmental services, they are designated as special taxes (specifically,…
Real Estate markets in major cities have taken a hit given the events of the past year. In the latest Swimming Lessons Series presentation, SALT partner Craig Becker and Real Estate partner Andrew Weiner explore the intersection of transfer tax and enforcement in New York and California. Explore this topic…
Pillsbury SALT partners Craig Becker and Breann Robowski will present during Pillsbury’s 2021 California CLE Marathons. This event features a wide variety of live webinars on timely topics. Craig and Breann will present “California Property, Transfer and Local Tax Updates” on Monday, January 25. For more information and to register,…
On November 3, California and San Francisco voters were asked to decide several tax‑related referenda with major implications across all business industries. Although it is too early to state with certainty, voters appear to have rejected Proposition 15, a measure that would introduce a so-called “split roll” property tax system.…