SACRAMENTO — from www.xbiz.com- After months of polishing Assembly Bill 1082, sponsoring California legislators have set a proposed tax rate on the sale of tangible adult entertainment-related products at 12 percent.

The bill’s language, as it stands, only includes a proposed tax on the gross receipts of “harmful matter” goods at the retail level. The excise tax would be imposed “on the storage, use, or other consumption in this state of tangible personal property that is harmful matter.”

“Harmful matter” is defined under Section 313 of the California Penal Code as “matter, taken as a whole, which to the average person, applying contemporary statewide standards, appeals to the prurient interest, and is matter which, taken as a whole, depicts or describes in a patently offensive way sexual conduct and which, taken as a whole, lacks serious literary, artistic, political or scientific value for minors.”

Sponsored by state Assemblyman Alberto Torrico, [pictured] D-Fremont, the measure would expand Proposition 83 — the 2006 voter-approved measure requiring that sex offenders wear GPS devices for the rest of their lives — to apply to parolees convicted before the proposition took effect, as well as to domestic violence parolees.

Forty percent of gross receipts would be earmarked for the Domestic Violence and Sexual Abuse Prevention Fund, while 60 percent would be tagged for the Domestic Abuser Surveillance Fund.

If passed by two-thirds of each house of the Legislature, the bill would go to the governor, who could green light the bill into law. If signed by the governor, the bill would go into effect immediately.

Last year, Assemblyman Charles Calderon proposed a 25 percent excise tax on adult products, but it died in committee.

Torrico is the Assembly’s No. 2 Democrat. His district covers Fremont, Newark, Union City, Milpitas, and parts of San Jose, Pleasanton, Castro Valley and Hayward.