Imposition of Tax

Cal. RTC § 17053.99

California Statutes

A taxpayer seeking certification of a certified studio construction project by the California Film Commission shall do both of the following: (

a) Certify to the California Film Commission that either of the following is true:

(1) The entirety of the project is a public work for purposes of

Chapter 1 (commencing with

Section 1720) of Part of Division of the Labor Code.

(2) The project is not in its entirety a public work for which prevailing wages must be paid under

Article 1 (commencing with

Section 1720) of

Chapter of Part of Division of the Labor Code, but all construction workers employed on the project will be paid at least the general prevailing rate of per diem wages for the type of work and geographic area, as determined by the Director of Industrial Relations pursuant to Sections and 1773.9 of the Labor Code, except that apprentices registered in programs approved by the Chief of the Division of Apprenticeship Standards may be paid at least the applicable apprentice prevailing rate. If the project is subject to this paragraph, then for those portions of the project that are not a public work all of the following shall apply: (

A) The taxpayer shall ensure that the prevailing wage requirement is included in all contracts for the performance of all construction work. (

B) All contractors and subcontractors shall pay to all construction workers employed in the execution of the work at least the general prevailing rate of per diem wages, except that apprentices registered in programs approved by the Chief of the Division of Apprenticeship Standards may be paid at least the applicable apprentice prevailing rate. (

C) Except as provided in subparagraph (E), all contractors and subcontractors performing construction work shall maintain and verify payroll records pursuant to

Section of the Labor Code and make those records available for inspection and copying as provided therein. (

D) Except as provided in subparagraph (E), the obligation of the contractors and subcontractors to pay prevailing wages may be enforced by the Labor Commissioner through the issuance of a civil wage and penalty assessment pursuant to

Section of the Labor Code, which may be reviewed pursuant to

Section of the Labor Code, within months after the completion of the project, or by an underpaid worker through an administrative complaint or civil action, or by a joint labor-management committee through a civil action under

Section 1771.2 of the Labor Code. If a civil wage and penalty assessment is issued, the contractor, subcontractor, and surety on a bond or bonds issued to secure the payment of wages covered by the assessment shall be liable for liquidated damages pursuant to

Section 1742.1 of the Labor Code. (

E) Subparagraphs (

C) and (

D) shall not apply if all contractors and subcontractors performing construction work on the project are subject to a project labor agreement that requires the payment of prevailing wages to all construction workers employed in the execution of the project and provides for enforcement of that obligation through an arbitration procedure. For purposes of this subparagraph, “project labor agreement” has the same meaning as set forth in paragraph (1) of subdivision (

b) of

Section of the Public Contract Code. (

b) Certify to the California Film Commission that a skilled and trained workforce will be used to perform all construction work on the proposed project.

(1) For purposes of this section, “skilled and trained workforce” has the same meaning as provided in

Chapter 2.9 (commencing with

Section 2600) of Part of Division of the Public Contract Code.

(2) If the taxpayer has certified that a skilled and trained workforce will be used to construct all work on the project, the following shall apply: (

A) The taxpayer shall require in all contracts for the performance of work that every contractor and subcontractor at every tier will individually use a skilled and trained workforce to construct the project. (

B) Every contractor and subcontractor shall use a skilled and trained workforce to construct the project. (

C) For purposes of this subdivision, “taxpayer” has the same meaning as “awarding body” as provided in

Chapter 2.9 (commencing with

Section 2600) of Part of Division of the Public Contract Code. (

D) Contractors and subcontractors that fail to use a skilled and trained workforce shall be subject to the penalties provided in

Section of the Public Contract Code. Penalties for a contractor’s or subcontractor’s failure to comply with the requirement to use a skilled and trained workforce may be assessed by the Labor Commissioner within months of completion of the project using the same procedures for issuance of civil wage and penalty assessments pursuant to

Section of the Public Contract Code. Penalties shall be paid to the State Public Works Enforcement Fund. (

E) The taxpayer shall provide copies of the monthly reports demonstrating compliance with

Chapter 2.9 (commencing with

Section 2600) of Part of Division of the Public Contract Code to the California Film Commission on a monthly basis while the project or contract is being performed. These reports shall be a public record under the California Public Records Act (Division 10 (commencing with

Section 7920.000) of Title of the Government Code) and shall be open to public inspection. (

F) Subparagraphs (

C) to (E), inclusive, shall not apply if all contractors and subcontractors performing work on the project are subject to a project labor agreement that requires compliance with the skilled and trained workforce requirement and provides for enforcement of that obligation through an arbitration procedure. For purposes of this subparagraph, “project labor agreement” has the same meaning as set forth in paragraph (1) of subdivision (

b) of

Section of the Public Contract Code.

Document details

CollectionCalifornia Statutes
CitationCal. RTC § 17053.99
Date2023-01-01
Typestatute
Languageen
SourceCA_STAT
IdentifierRTC17053.99.202228145

Imposition of Tax

Cal. RTC § 17053.99

California Statutes

Imposition of Tax

Cal. RTC § 17053.99

California Statutes

A taxpayer seeking certification of a certified studio construction project by the California Film Commission shall do both of the following: (

a) Certify to the California Film Commission that either of the following is true:

(1) The entirety of the project is a public work for purposes of

Chapter 1 (commencing with

Section 1720) of Part of Division of the Labor Code.

(2) The project is not in its entirety a public work for which prevailing wages must be paid under

Article 1 (commencing with

Section 1720) of

Chapter of Part of Division of the Labor Code, but all construction workers employed on the project will be paid at least the general prevailing rate of per diem wages for the type of work and geographic area, as determined by the Director of Industrial Relations pursuant to Sections and 1773.9 of the Labor Code, except that apprentices registered in programs approved by the Chief of the Division of Apprenticeship Standards may be paid at least the applicable apprentice prevailing rate. If the project is subject to this paragraph, then for those portions of the project that are not a public work all of the following shall apply: (

A) The taxpayer shall ensure that the prevailing wage requirement is included in all contracts for the performance of all construction work. (

B) All contractors and subcontractors shall pay to all construction workers employed in the execution of the work at least the general prevailing rate of per diem wages, except that apprentices registered in programs approved by the Chief of the Division of Apprenticeship Standards may be paid at least the applicable apprentice prevailing rate. (

C) Except as provided in subparagraph (E), all contractors and subcontractors performing construction work shall maintain and verify payroll records pursuant to

Section of the Labor Code and make those records available for inspection and copying as provided therein. (

D) Except as provided in subparagraph (E), the obligation of the contractors and subcontractors to pay prevailing wages may be enforced by the Labor Commissioner through the issuance of a civil wage and penalty assessment pursuant to

Section of the Labor Code, which may be reviewed pursuant to

Section of the Labor Code, within months after the completion of the project, or by an underpaid worker through an administrative complaint or civil action, or by a joint labor-management committee through a civil action under

Section 1771.2 of the Labor Code. If a civil wage and penalty assessment is issued, the contractor, subcontractor, and surety on a bond or bonds issued to secure the payment of wages covered by the assessment shall be liable for liquidated damages pursuant to

Section 1742.1 of the Labor Code. (

E) Subparagraphs (

C) and (

D) shall not apply if all contractors and subcontractors performing construction work on the project are subject to a project labor agreement that requires the payment of prevailing wages to all construction workers employed in the execution of the project and provides for enforcement of that obligation through an arbitration procedure. For purposes of this subparagraph, “project labor agreement” has the same meaning as set forth in paragraph (1) of subdivision (

b) of

Section of the Public Contract Code. (

b) Certify to the California Film Commission that a skilled and trained workforce will be used to perform all construction work on the proposed project.

(1) For purposes of this section, “skilled and trained workforce” has the same meaning as provided in

Chapter 2.9 (commencing with

Section 2600) of Part of Division of the Public Contract Code.

(2) If the taxpayer has certified that a skilled and trained workforce will be used to construct all work on the project, the following shall apply: (

A) The taxpayer shall require in all contracts for the performance of work that every contractor and subcontractor at every tier will individually use a skilled and trained workforce to construct the project. (

B) Every contractor and subcontractor shall use a skilled and trained workforce to construct the project. (

C) For purposes of this subdivision, “taxpayer” has the same meaning as “awarding body” as provided in

Chapter 2.9 (commencing with

Section 2600) of Part of Division of the Public Contract Code. (

D) Contractors and subcontractors that fail to use a skilled and trained workforce shall be subject to the penalties provided in

Section of the Public Contract Code. Penalties for a contractor’s or subcontractor’s failure to comply with the requirement to use a skilled and trained workforce may be assessed by the Labor Commissioner within months of completion of the project using the same procedures for issuance of civil wage and penalty assessments pursuant to

Section of the Public Contract Code. Penalties shall be paid to the State Public Works Enforcement Fund. (

E) The taxpayer shall provide copies of the monthly reports demonstrating compliance with

Chapter 2.9 (commencing with

Section 2600) of Part of Division of the Public Contract Code to the California Film Commission on a monthly basis while the project or contract is being performed. These reports shall be a public record under the California Public Records Act (Division 10 (commencing with

Section 7920.000) of Title of the Government Code) and shall be open to public inspection. (

F) Subparagraphs (

C) to (E), inclusive, shall not apply if all contractors and subcontractors performing work on the project are subject to a project labor agreement that requires compliance with the skilled and trained workforce requirement and provides for enforcement of that obligation through an arbitration procedure. For purposes of this subparagraph, “project labor agreement” has the same meaning as set forth in paragraph (1) of subdivision (

b) of

Section of the Public Contract Code.

Document details

CollectionCalifornia Statutes
CitationCal. RTC § 17053.99
Date2023-01-01
Typestatute
Languageen
SourceCA_STAT
IdentifierRTC17053.99.202228145