California Streets and Highways Code CHAPTER 3 - Classification of Businesses

• Section 36040.
  For purposes of the tax or additional tax to be imposed pursuant to this part, the city council may make a reasonable classification of businesses,...
• Section 36041.
  Businesses recently established in the area may be exempted from the tax, imposed pursuant to this part, for a period not exceeding one year from...

Last modified: October 22, 2018