Existing law creates the California Violence Intervention and Prevention Grant Program (CalVIP) within the Board of State and Community Corrections to distribute grants to cities and community-based organizations to fund violence intervention and prevention activities.
The Sales and Use Tax Law imposes a sales and use tax on the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, tangible personal property based on a specified percentage of the gross receipts from the sale of, or the sales price of, that property.
This bill would express the intent of the Legislature to enact legislation that imposes an excise tax on the sales of handguns and semiautomatic rifles and would require the revenue collected from that tax to be used to fund grants through
the CalVIP program.