AB-258
Agriculture & Food

Fairs: allocation of revenues: gross receipts for sales and use tax.

Engrossed
CA
2025-2026 Regular Session
0
0
Track

Key Takeaways

  • Increases state funding for California fairs from 0.75% to 2% of gross receipts from fair-related sales.
  • Requires fairs to provide specific meal breaks and overtime pay to qualify for state funding.
  • Mandates time-and-a-half pay for work over 8 hours per day and double pay for over 12 hours.
  • Exempts carnival ride operators and workers under qualifying union contracts from these requirements.

Summary

Assembly Member Connolly's fair revenue legislation proposes increasing the allocation of sales tax receipts from fairground transactions to the Fair and Exposition Fund from 0.75% to 2%. The measure would direct the California Department of Tax and Fee Administration to continue segregating gross receipts from sales occurring on fair properties and report the totals annually to the Department of Finance by November 1.

The bill establishes new working condition requirements that fairs must meet to receive allocated funds. These include providing nonmanagement employees with 30-minute meal periods for shifts over five hours, overtime pay of 1.5 times regular wages for work beyond 8 hours per day or 40 hours per week, and double-time compensation for shifts exceeding 12 hours. Full-time carnival ride operators and employees covered by qualifying collective bargaining agreements are exempt from these provisions.

Under the measure, the Controller would transfer the allocated funds to the Fair and Exposition Fund within 30 days of the annual Budget Act's enactment. The Department of Tax and Fee Administration would recover its administrative costs from the allocated funds before distributions to qualifying fairs occur through the Department of Food and Agriculture.

Key Dates

Next Step
Referred to the Senate Standing Committee on Appropriations
Next Step
Senate Committee
Referred to the Senate Standing Committee on Appropriations
Hearing has not been scheduled yet
Senate Appropriations Hearing
Senate Committee
Senate Appropriations Hearing
Placed on suspense file
Senate Revenue and Taxation Hearing
Senate Committee
Senate Revenue and Taxation Hearing
Do pass, but first be re-referred to the Committee on [Appropriations]
Vote on Assembly Floor
Assembly Floor
Vote on Assembly Floor
AB 258 Connolly Assembly Third Reading
Assembly Appropriations Hearing
Assembly Committee
Assembly Appropriations Hearing
Do pass
Assembly Revenue And Taxation Hearing
Assembly Committee
Assembly Revenue And Taxation Hearing
Do pass as amended and be re-referred to the Committee on [Appropriations]
Introduced
Assembly Floor
Introduced
Read first time. To print.

Contacts

Profile
Anna CaballeroD
Senator
Committee Member
Not Contacted
Not Contacted
Profile
Tim GraysonD
Senator
Committee Member
Not Contacted
Not Contacted
Profile
Megan DahleR
Senator
Committee Member
Not Contacted
Not Contacted
Profile
Kelly SeyartoR
Senator
Committee Member
Not Contacted
Not Contacted
Profile
Damon ConnollyD
Assemblymember
Bill Author
Not Contacted
Not Contacted
0 of 9 row(s) selected.
Page 1 of 2
Select All Legislators
Profile
Anna CaballeroD
Senator
Committee Member
Profile
Tim GraysonD
Senator
Committee Member
Profile
Megan DahleR
Senator
Committee Member
Profile
Kelly SeyartoR
Senator
Committee Member
Profile
Damon ConnollyD
Assemblymember
Bill Author
Profile
Aisha WahabD
Senator
Committee Member
Profile
Heather HadwickR
Assemblymember
Bill Author
Profile
Christopher CabaldonD
Senator
Committee Member
Profile
Laura RichardsonD
Senator
Committee Member

Get Involved

Act Now!

Email the authors or create an email template to send to all relevant legislators.

Introduced By

Damon Connolly
Damon ConnollyD
California State Assembly Member
Heather Hadwick
Heather HadwickR
California State Assembly Member
40% progression
Bill has passed all readings in its first house and is ready to move to the other house (6/2/2025)

Latest Voting History

July 7, 2025
PASS
Senate Committee
Senate Appropriations Hearing
AyesNoesNVRTotalResult
6017PASS

Key Takeaways

  • Increases state funding for California fairs from 0.75% to 2% of gross receipts from fair-related sales.
  • Requires fairs to provide specific meal breaks and overtime pay to qualify for state funding.
  • Mandates time-and-a-half pay for work over 8 hours per day and double pay for over 12 hours.
  • Exempts carnival ride operators and workers under qualifying union contracts from these requirements.

Get Involved

Act Now!

Email the authors or create an email template to send to all relevant legislators.

Introduced By

Damon Connolly
Damon ConnollyD
California State Assembly Member
Heather Hadwick
Heather HadwickR
California State Assembly Member

Summary

Assembly Member Connolly's fair revenue legislation proposes increasing the allocation of sales tax receipts from fairground transactions to the Fair and Exposition Fund from 0.75% to 2%. The measure would direct the California Department of Tax and Fee Administration to continue segregating gross receipts from sales occurring on fair properties and report the totals annually to the Department of Finance by November 1.

The bill establishes new working condition requirements that fairs must meet to receive allocated funds. These include providing nonmanagement employees with 30-minute meal periods for shifts over five hours, overtime pay of 1.5 times regular wages for work beyond 8 hours per day or 40 hours per week, and double-time compensation for shifts exceeding 12 hours. Full-time carnival ride operators and employees covered by qualifying collective bargaining agreements are exempt from these provisions.

Under the measure, the Controller would transfer the allocated funds to the Fair and Exposition Fund within 30 days of the annual Budget Act's enactment. The Department of Tax and Fee Administration would recover its administrative costs from the allocated funds before distributions to qualifying fairs occur through the Department of Food and Agriculture.

40% progression
Bill has passed all readings in its first house and is ready to move to the other house (6/2/2025)

Key Dates

Next Step
Referred to the Senate Standing Committee on Appropriations
Next Step
Senate Committee
Referred to the Senate Standing Committee on Appropriations
Hearing has not been scheduled yet
Senate Appropriations Hearing
Senate Committee
Senate Appropriations Hearing
Placed on suspense file
Senate Revenue and Taxation Hearing
Senate Committee
Senate Revenue and Taxation Hearing
Do pass, but first be re-referred to the Committee on [Appropriations]
Vote on Assembly Floor
Assembly Floor
Vote on Assembly Floor
AB 258 Connolly Assembly Third Reading
Assembly Appropriations Hearing
Assembly Committee
Assembly Appropriations Hearing
Do pass
Assembly Revenue And Taxation Hearing
Assembly Committee
Assembly Revenue And Taxation Hearing
Do pass as amended and be re-referred to the Committee on [Appropriations]
Introduced
Assembly Floor
Introduced
Read first time. To print.

Latest Voting History

July 7, 2025
PASS
Senate Committee
Senate Appropriations Hearing
AyesNoesNVRTotalResult
6017PASS

Contacts

Profile
Anna CaballeroD
Senator
Committee Member
Not Contacted
Not Contacted
Profile
Tim GraysonD
Senator
Committee Member
Not Contacted
Not Contacted
Profile
Megan DahleR
Senator
Committee Member
Not Contacted
Not Contacted
Profile
Kelly SeyartoR
Senator
Committee Member
Not Contacted
Not Contacted
Profile
Damon ConnollyD
Assemblymember
Bill Author
Not Contacted
Not Contacted
0 of 9 row(s) selected.
Page 1 of 2
Select All Legislators
Profile
Anna CaballeroD
Senator
Committee Member
Profile
Tim GraysonD
Senator
Committee Member
Profile
Megan DahleR
Senator
Committee Member
Profile
Kelly SeyartoR
Senator
Committee Member
Profile
Damon ConnollyD
Assemblymember
Bill Author
Profile
Aisha WahabD
Senator
Committee Member
Profile
Heather HadwickR
Assemblymember
Bill Author
Profile
Christopher CabaldonD
Senator
Committee Member
Profile
Laura RichardsonD
Senator
Committee Member