2005 California Revenue and Taxation Code Sections 36020-36025 Article 3. Vehicle License Fees

36020.  Notwithstanding the provisions of Section 10758 and Part 5.5
of Division 2 of this code, the board of supervisors of a county
may, one time only, by ordinance, adopt a vehicle license fee
pursuant to this article which shall be opeative for one calendar
year only.
36021.  No vehicle license fee ordinance adopted pursuant to this
article shall be effective for any calendar year prior to 1967, nor
unless it is adopted, and a certified copy thereof delivered to the
Department of Motor Vehicles, at least four months prior to the first
day of January for the calendar year for which it is to be
operative.
36022.  The vehicle license fee ordinance adopted under this article
shall be imposed for the privilege of operating upon the public
highways in the county any vehicle of a type which is subject to
registration under the Vehicle Code, unless specifically exempted
under the terms of the ordinance, and shall include provisions in
substance as follows:
   (a) A provision that the annual amount of the license fee shall be
an amount not exceeding one dollar ($1) for every vehicle subject to
registration under the Vehicle Code.
   (b) Provisions identical to those contained in Part 5 (commencing
with Section 10701) of Division 2 of this code, insofar as they
relate to vehicle license fees and are applicable, except that the
name of the county as the taxing agency shall be substituted for that
of the state, and that the term "vehicle of a type subject to
registration under the Vehicle Code" does not include (1) any vehicle
in the inventory of vehicles held for sale by a manufacturer,
distributor or dealer in the course of his business until such time
as the vehicle is sold, (2) any trailer coach, or (3) any class of
vehicles specifically made exempt from the vehicle license fees
authorized by this article by the terms of the ordinance imposing
such fees.
   (c) A provision that all amendments subsequent to the effective
date of the county vehicle license fee ordinance to Part 5
(commencing with Section 10701) of Division 2 of this code relating
to vehicle license fees and not inconsistent with this article, shall
automatically become a part of the county vehicle license fee
ordinance.
   (d) A provision that the county contract with the Department of
Motor Vehicles to perform all functions incident to the
administration or operation of the vehicle license fee ordinance of
the county.
   (e) A provision that the vehicle license fee ordinance shall
become operative on the first day of January of the year next
succeeding the year in which the ordinance is adopted, subject to the
provisions of Section 36021.
   (f) A provision that the total revenue derived from any vehicle
license fee ordinance adopted pursuant to this article shall be
distributed to the county for use exclusively for making
contributions to any rapid transit distict for the purposes provided
in Section 36010 of this code.
36023.  All vehicle license fees shall be collected by the
Department of Motor Vehicles pursuant to a contract with the county
and shall be transmitted to the county by the department periodically
as promptly as feasible, and the department shall charge the county
for the department's services specified in this section and Section
36022 such amount as will reimburse the department for the actual
additional cost to it in rendering the services.  Refunds to
licensees pursuant to Part 5 of Division 2 of this code as
incorporated in the vehicle license fee ordinance shall be made and
administered as provided in such contract.
36024.  A person, natural or other than natural, shall, for the
purposes provided in this article, be presumed to be operating a
vehicle on the public highways only in the county of residence as it
is reflected in the registration records of the Department of Motor
Vehicles and he shall be subject to a vehicle license fee under this
article only in that county.  The department is authorized to
establish administrative procedures for the collection of vehicle
license fees.  In determining the place of residence of a person the
department shall be entitled to rely upon the address reflected in
its records unless any such person or persons or county or district
shall establish to the satisfaction of the department that the place
is otherwise.
36025.  This article constitutes a continuation of, and amendment by
way of addition to, Chapter 362 of the Statutes of 1935, as amended
and codified.