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 television services in the unincorporated area of the county.
Cal. Rev. & Tax. Code § 7284.2
Local Agency Levy Powers And Limitations
Amended by Stats. 2012, Ch. 213, Sec. 2
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.