California Revenue and Taxation Code CHAPTER 1.5 - Local Agency Levy Powers And Limitations

• Section 7284.
  (a) The board of supervisors of any county may license, for revenue and regulation, and fix the license tax upon, every kind of lawful business transacted...
• Section 7284.1.
  (a) No license tax or fee levied by a charter or general law county, city and county, or city, or by a district or any other...
• Section 7284.2.
  The board of supervisors of any county may levy a utility user tax on the consumption of electricity, gas, water, sewer, telephone, telegraph, and cable...
• Section 7284.3.
  (a) For the purposes of this section:(1) “Local jurisdiction” means any city, county, city and county, including any chartered city, county, or city and county, district, or...
• Section 7284.4.
  Any tax levied pursuant to this chapter shall be subject to any applicable voter approval requirement imposed by any other provision of law. Revenues collected...
• Section 7284.5.
  (a) For the purposes of this section, the following terms have the following meanings: (1) “Local jurisdiction” means any city, county, city and county, including any chartered...
• Section 7284.6.
  (a) It is unlawful for any local jurisdiction, including any employee, officer, authorized agent, or contractor of the local jurisdiction, to permit any utility user’s tax...
• Section 7284.7.
  (a) It is unlawful for any employee, officer, authorized agent or contractor of a local jurisdiction levying a utility user’s tax, that obtains access to information...

Last modified: October 22, 2018