2005 California Revenue and Taxation Code Sections 36060 Article 4. Licensing Parking Lots

36060.  The board of supervisors of the county may license for
revenue, effective for a period of one year only, and fix the license
tax upon, every commercial establishment engaged in the business of
parking for a fee any vehicle of a type which is subject to
registration under the Vehicle Code.  The tax shall not exceed five
percent (5%) of the gross receipts of the business which it obtained
from parking vehicles.
   The revenue derived from the tax authorized by this section shall
be used to pay all costs of administering and collecting the tax and
not to exceed a total of three million nine hundred thousand dollars
($3,900,000) shall be used for making contributions to the rapid
transit district for the purposes provided in Section 36010 of this
code.