2009 California Business and Professions Code - Section 16200-16205 :: Article 1. Definitions

16200.  Unless the context otherwise requires, the definitions set
forth in this chapter govern the construction of the terms they
define in the subsequent sections of this chapter.

16201.  "Fee" includes every tax, fee, penalty and other monetary
exaction, and interest and costs in connection therewith, imposed or
collected in connection with or as a prerequisite to or condition for
the issuance, renewal or continued validity of any license,
certificate or registration required by law.

16202.  "Tax" includes every tax, fee, penalty and other monetary
exaction, and interest and costs in connection therewith, imposed or
collected for revenue for public purposes generally.

16203.  "Charge" includes every tax, fee, penalty and other monetary
exaction, and interest and costs in connection therewith, imposed or
collected for regulatory purposes or for some particular public
purpose or purposes.

16204.  "Officer" includes director, chief, commissioner, chairman,
department, division, bureau, commission, board and any other person,
officer or employee, and any agency, of or in the Government of this
State.

16205.  "Taxpayer" includes every individual, person, firm,
partnership, joint adventure, association, corporation, estate,
trust, business trust, receiver, syndicate and artificial legal
entity subject to or liable for any fee, tax or charge.