AB 1633: Taxation: private detention facilities.

This bill establishes a tax on private detention facility operators, requiring them to pay 50% of their gross receipts annually. The collected tax revenues will be deposited into a state fund, and upon appropriation by the legislature, the funds will be used for immigration-related services. The California Department of Tax and Fee Administration will administer and collect the tax. The bill expands the application of existing crimes related to fee collection procedures, resulting in a state-mandated local program. The tax increase will require approval from 2/3 of the membership of each house of the legislature.