California Government Code ARTICLE 14 - Pleasure Riding Tax

• Section 53940.
  This article shall be known and may be cited as the “Pleasure Riding Tax Law.”(Added by Stats. 1969, Ch. 1572.)
• Section 53941.
  The Legislature finds and declares that the owners of pleasure riding animals receive special benefit from the use of public areas designated for use by...
• Section 53942.
  Pursuant to the provisions of this article, a county or regional park district may levy a countywide or districtwide tax, respectively, on horses, mules, or...
• Section 53944.
  For the purposes of this article, the following animals shall be deemed not to be used substantially for pleasure riding or trail use and shall...
• Section 53945.
  Revenue derived from a tax imposed under this article shall be deposited in a special fund in the county treasury or district treasury. Such fund...
• Section 53946.
  As a method of collecting a tax imposed under this article, the taxing agency may make payment of the tax a condition precedent to utilization...
• Section 53947.
  The taxing agency shall provide to the owner of such animal a record of payment, on durable material, for each animal for which a tax...

Last modified: October 22, 2018