Cal. Rev. & Tax. Code § 7284.2
Local Agency Levy Powers And Limitations
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2013
As of January 1, 2011
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.
(b) For purposes of this section, “gas” shall not be construed as referring to the consumption of compressed natural gas dispensed by a gas compressor, within a local jurisdiction, that is separately metered and is dedicated to providing compressed natural gas as a motor vehicle fuel for use by the local agency or public transit operator.
(c) For purposes of this section, “local jurisdiction” means any city, county, city and county, including any chartered city, county, or city and county, district, or public or municipal corporation.
(d) For purposes of this section “public transit operator” means a local or regional transit agency or a joint powers agency operating bus transportation service as defined pursuant to Article 1 (commencing with Section 99200) of Chapter 4 of Part 11 of Division 10 of the Public Utilities Code.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.