2005 California Revenue and Taxation Code Sections 9501-9507 PART 4. LOCAL MOTOR VEHICLE FUEL TAXATION

REVENUE AND TAXATION CODE
SECTION 9501-9507

9501.  (a) Except as specified in subdivision (c), in addition to
taxes imposed pursuant to Chapter 5 (commencing with Section 99500)
of Part 11 of Division 10 of the Public Utilities Code, Part 2
(commencing with Section 7301), Part 3 (commencing with Section
8601), and Part 31 (commencing with Section 60001) of this division,
on motor vehicle fuel, a tax may be imposed by a county on a
countywide basis in accordance with this part.
   (b) The tax shall be imposed in increments of one cent ($0.01) per
gallon or, in the case of compressed natural gas, one cent ($0.01)
per 100 cubic feet as measured at standard pressure and temperature.
   (c) No tax shall be imposed under this part on fuel used in
propelling an aircraft or a vessel.
9502.  (a) Prior to imposition and collection of any tax under this
part, a proposition granting authority to the county to impose the
tax shall be submitted  to and approved by the voters at an election.
  The proposition shall specify the maximum tax to be imposed and may
specify the period for which the tax will be imposed.
   (b) A proposition may be submitted to the voters under subdivision
(a) only if (1) it is approved by the board of supervisors and a
majority of the city councils of the cities having a majority of the
population in the incorporated areas  of the county, as provided in
subdivision (c), and (2) the county and the majority of the cities
having a majority of the population in the incorporated areas of the
county have a written agreement with respect to allocation of the
revenues between the county and the cities.
   (c) If the board of supervisors approves the proposition prior to
the approval of a majority of the city councils of the cities having
a majority of the population in the incorporated area of the county,
the approval of the other city councils to secure both of those
majorities shall be secured within one year of the approval of the
board of supervisors.  If the board of supervisors approves the
proposition after the approval of the city councils with both of
those majorities, the approval of the board of supervisors shall be
made within one year of the date of the approval of the city council
which results in the proposition being approved by the city councils
with both of those majorities.
9502.5.  If the countywide tax is imposed within the County of Los
Angeles, the portion of the proceeds of the tax allocated and spent
within the boundaries of the San Fernando Valley Statistical Area, as
defined in Section 11093 of the Government Code, shall be not less,
on a percentage basis, than the percent that the population of the
San Fernando Valley Statistical Area is of the total population of
Los Angeles County.
9503.  (a) The county shall contract with the State Board of
Equalization for the administration of any tax imposed under this
part, and the state board shall be reimbursed for its cost in the
administration of the tax.
   (b) The county shall also reimburse the state board for its cost
of preparation to administer the tax.
9504.  The State Board of Equalization shall adopt the necessary
rules and regulations to administer the tax.
9505.  After deducting its cost in administering the tax, the State
Board of Equalization shall transmit the net revenues to the county
periodically as promptly as possible for distribution in accordance
with the allocation agreement between the county and cities.  The
transmittals from the Board of Equalization to counties and the
transmittal from counties to cities shall be made at least twice in
each calendar quarter.
9506.  The ordinance shall include provisions identical to those
contained in Part 2 (commencing with Section 7301), Part 3
(commencing with Section 8601), and Part 31 (commencing with Section
60001), except that the name of the county as the taxing agency shall
be substituted for that of the state.
9507.  The net revenues received by counties and cities from taxes
imposed under this part shall be expended only for the purposes
authorized by Article XIX of the California Constitution.


Disclaimer: These codes may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.