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2005 California Revenue and Taxation Code Sections 36000-36002 Article 1. General Provisions
REVENUE AND TAXATION CODESECTION 36000-36002
36000. The provisions of this part shall be applicable only within counties having a population of 1,000,000 persons or more as determined by the last federal decennial census. The powers of taxation conferred upon counties by this part shall be in addition to all other powers of taxation conferred by law upon counties. 36001. The board of supervisors of a county may, as provided in this part, impose any one or any combination of the taxes authorized by this part one time and for one year only. An ordinance imposing a special tax as authorized by this part shall be irrepealable followig its effective date. 36002. As used in this part, the following terms have the meanings ascribed to them in this section unless the context clearly indicates to the contrary: (a) "Rapid transit district" means a public corporation organized pursuant to state law, designated in its enabling legislation as a rapid transit district, the governing body of which is either elected by the inhabitants of its territory or appointed by city or county boards or officers elected by the inhabitants of its territory, and which is authorized by state law to construct and operate a rapid transit system. (b) "Rapid transit system" means any new system for the transportation of passengers and their incidental baggage by means other than by chartered bus, sightseeing bus, taxi or any other motor vehicle not on an individual passenger fare-paying basis. (c) "Special tax" or "special taxes" means the taxes imposed as authorized by this part.
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